RENEWAL OF TRUST REGISTRATION U/S 12AB OF IT ACT
This query is : Resolved
Quick Summary
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
(Expert)
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.
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
(Expert)
23 September 2025
Good luck....
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