21 August 2014
SAMITI IS REGISTERED UNDER AOP WHEN PAN IS APLLIED AND AFTER THAT IS IS REGISTEERD 12 A AND 80 G THAN I WANT TO TAKE EXEMPTON OF 12 A BUT AS PER PAN IT IS AOP HOW CAN I CHANGE THE STATUS OF SAMITI.
26 July 2025
Got it! Here’s a clear explanation about your issue with **Samiti’s PAN, AOP status, and 12A/80G exemption**:
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### 1. **PAN Status as AOP (Association of Persons)**
* When you apply for a PAN for a Samiti (committee/trust), it is usually issued under the legal status **“AOP”** because the Income Tax Dept treats such entities as an Association of Persons by default. * There isn’t a separate PAN category like "Trust" or "Samiti." The PAN status as AOP is normal and not an issue.
### 2. **Registration under Section 12A and 80G**
* These are **exemptions under Income Tax** related to charitable or religious trusts or institutions. * You get 12A to claim exemption on income, and 80G for donors to claim deductions. * The exemption certificates (12A/80G) are linked to the entity, regardless of whether PAN says AOP or Trust.
### 3. **Filing ITR for Samiti/Trust**
* **Form ITR-5** is for **AOPs, LLPs, Firms, etc.** * **Form ITR-7** is for trusts and entities claiming exemption under sections like 11, 12, 80G, etc. * Since your Samiti has 12A and 80G registration, it is better to file **ITR-7**, not ITR-5.
### 4. **How to handle PAN status when filing ITR-7?**
* PAN status as AOP will remain the same; you cannot change the PAN status to “Trust” because the Income Tax system classifies it as AOP. * Despite that, you can still file **ITR-7** for claiming exemption under 12A and 80G. * During ITR-7 filing, mention the registration numbers and exemption details as per your certificates.
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### **Summary:**
| Issue | Solution | | --------------------------------- | --------------------------------------------------------- | | PAN status showing AOP | Normal for Samitis/Trusts, no change needed | | Want to claim 12A & 80G exemption | File ITR-7 (not ITR-5) even if PAN says AOP | | Changing PAN status | Not possible, Income Tax system treats such bodies as AOP |
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If you want, I can help you with the process of filing ITR-7 or draft the exemption claim details. Need that?
CAclubindia
