Registration u/s 12AB/80G/10(23C) of the Income Tax Act, 1956

Save Share

This query is : Resolved

Quick Summary

For existing trusts or societies that previously operated without 12A/80G/10(23C) registration, filing as an AOP, and are now applying for fresh registration, the actual date of commencement of activities will be recognised. However, the tax exemption will only be granted from the date the registration is approved.

Chirag Singla

Chirag Singla (Querist)
Follow

06 June 2023 In case of an existing trust/society which had earlier not obtained registration u/s 12A/80G/10(23C) of the Income Tax Act, 1956 but was performing charitable activities and filing ITR as AOP and the said entity now applies for fresh registration under the Income Tax Act, 1956, what will be considered as the date of commencement of activities?