Registration of trust
This query is : Resolved
15 December 2016
I want to register a trust incorporated in July 2016. I am facing a problem in Filing Form 10A online, as it asks for the Assessment Year and the last Assessment year to select is AY 2016-17. Please provide the way to proceed.
Thanks in advance !
Thanks in advance !
15 December 2016
The assessment year in your case is AY 16-17!
24 January 2017
Dear Sir,
Can you please explain how AY 2016-17 will be applicable on trust registered in July 2016??
20 July 2025
This is a very good question, and it’s a common confusion when filing Form 10A for registration of a trust under Section 12A / 12AB of the Income Tax Act.
Let’s clarify this based on your situation:
🧾 Scenario:
Your trust was incorporated in July 2016.
You are trying to file Form 10A (as was applicable then), but the latest Assessment Year available on the portal is AY 2016–17, which seems confusing.
✅ Clarification:
🔸 1. Assessment Year (AY) vs. Previous Year (FY)
Period Meaning
Previous Year (PY) Year in which income is earned (here: FY 2016–17, i.e., July 2016 to March 2017)
Assessment Year (AY) Year following the PY, in which income is assessed (here: AY 2017–18)
So, since the trust was formed in July 2016, your first financial year is FY 2016–17, and corresponding AY is 2017–18.
🔸 2. So Why is Portal Showing Only AY 2016–17?
This issue you’re facing was a known bug/limitation in the old e-filing portal (pre-2021). It often did not allow selection of the correct AY when registering trusts that were formed during that year.
🛠️ What You Should Do:
✅ A. Select the Correct AY: 2017–18
Even if the drop-down shows AY 2016–17 as the last year, make sure:
You try clearing browser cache/cookies, or
Use a different browser or Incognito mode
Try again after a short time; often the portal would auto-update at month-end
✅ B. If the Issue Persists (Historic Fix):
Back then, CBDT had advised:
File manually if the online portal doesn’t allow submission
Or submit a request through the e-filing helpdesk
📧 Contact: efilingwebmanager@incometax.gov.in
📞 Helpdesk:
🔁 Current Scenario (Post-2021):
Form 10A is now filed via the new income tax portal https://www.incometax.gov.in, and the AY field is generally auto-handled based on the date of incorporation and PAN of the trust.
If you’re still trying to file under the new system, you’ll be required to:
File Form 10A for fresh registration under Section 12AB
Provide incorporation certificate, PAN, trust deed, and other documents
AY will not be an issue anymore under the new process
✅ Conclusion:
For trust incorporated in July 2016, the correct AY is 2017–18
If AY 2016–17 was the latest selectable at that time, it was a portal limitation
Use new portal now if not yet registered, and file Form 10A/10AB properly
If issues persist, contact CBDT e-filing helpdesk
Let’s clarify this based on your situation:
🧾 Scenario:
Your trust was incorporated in July 2016.
You are trying to file Form 10A (as was applicable then), but the latest Assessment Year available on the portal is AY 2016–17, which seems confusing.
✅ Clarification:
🔸 1. Assessment Year (AY) vs. Previous Year (FY)
Period Meaning
Previous Year (PY) Year in which income is earned (here: FY 2016–17, i.e., July 2016 to March 2017)
Assessment Year (AY) Year following the PY, in which income is assessed (here: AY 2017–18)
So, since the trust was formed in July 2016, your first financial year is FY 2016–17, and corresponding AY is 2017–18.
🔸 2. So Why is Portal Showing Only AY 2016–17?
This issue you’re facing was a known bug/limitation in the old e-filing portal (pre-2021). It often did not allow selection of the correct AY when registering trusts that were formed during that year.
🛠️ What You Should Do:
✅ A. Select the Correct AY: 2017–18
Even if the drop-down shows AY 2016–17 as the last year, make sure:
You try clearing browser cache/cookies, or
Use a different browser or Incognito mode
Try again after a short time; often the portal would auto-update at month-end
✅ B. If the Issue Persists (Historic Fix):
Back then, CBDT had advised:
File manually if the online portal doesn’t allow submission
Or submit a request through the e-filing helpdesk
📧 Contact: efilingwebmanager@incometax.gov.in
📞 Helpdesk:
🔁 Current Scenario (Post-2021):
Form 10A is now filed via the new income tax portal https://www.incometax.gov.in, and the AY field is generally auto-handled based on the date of incorporation and PAN of the trust.
If you’re still trying to file under the new system, you’ll be required to:
File Form 10A for fresh registration under Section 12AB
Provide incorporation certificate, PAN, trust deed, and other documents
AY will not be an issue anymore under the new process
✅ Conclusion:
For trust incorporated in July 2016, the correct AY is 2017–18
If AY 2016–17 was the latest selectable at that time, it was a portal limitation
Use new portal now if not yet registered, and file Form 10A/10AB properly
If issues persist, contact CBDT e-filing helpdesk
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