RENEWAL OF TRUST REGISTRATION U/S 12AB OF IT ACT

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A trust registered on 6.4.2022 with a certificate valid until AY 2026-27 must apply for renewal by 30.9.2025. This is because the registration is valid for five years, ending on 31.3.2026, and the renewal application (Form 10AB) must be filed at least six months prior to expiry.

S N UNNI

S N UNNI (Querist)
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22 September 2025 A TRUST WAS REGISTERED ON 6.4.22 AND RECEIVED REGISTRATION CERTIFICATE IN FORM NO 10AC FOR AY 22-23 TO 26-17. WHETHER THE TRUST IS REQUIRED TO FILE THE RENEWAL APPLICATION ON OR BEFORE 30.9.2025. PLEASE ADVISE,=.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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22 September 2025 es, a trust that was registered on 6.4.2022 and received its registration certificate in Form 10AC, valid for AY 2022-23 to AY 2026-27, is required to apply for renewal (re-registration) on or before 30.9.2025.

Renewal Timeline and Requirement
As per the current law, the registration granted (final or revalidated) is valid for five years from the date of approval mentioned in Form 10AC.

The application for renewal of registration (Form 10AB) must be filed at least six months before the expiry of the five-year registration period.

Since the trust’s registration covers AY 2022-23 to AY 2026-27, the five-year period effectively ends on 31.3.2026. Therefore, the renewal application must be submitted by 30.9.2025, which is six months prior to the expiry.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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23 September 2025 Good luck....

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