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


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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.

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?

06 June 2023 Give actual date of commencement of activities but exemption will be granted from the registration date.

09 June 2023 Thanks a lot for your help sir.


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