20 May 2013
A Trust registered u/s 80G under Income Tax wants to transfer their registered head office to another state. 1) What are the legal compliance Trust must follow? 2) How the sec 80G exemption will be dealt with? Plz guide? Thanks.
02 August 2025
Here’s a clear guide for **transfer of registered head office of a Trust (with 80G registration) from one state to another**:
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### 1) Legal Compliance for Transfer of Trust’s Registered Office to Another State:
* **Trust Deed Review:** Check the trust deed for any clause restricting or detailing the process for change of registered office. If specified, follow those provisions.
* **Trustees’ Resolution:** Convene a meeting of the trustees and pass a resolution approving the change of registered office to the new state.
* **Intimation to Registrar of Trusts:** Inform the Registrar of Trusts (or relevant authority where the trust is registered) in the current state about the change.
* You may need to apply for cancellation of registration in the current state (if applicable). * Register the trust office in the new state under applicable local laws.
* **Update Address with Income Tax Department:**
* Notify the jurisdictional Income Tax Officer about the change of address/registered office by filing **Form 10** under the Income Tax Rules. * This is critical because all communication and notices related to the trust’s tax exemption (80G) will be linked to the registered office.
* **Other Registrations and Licenses:** Update the address in other registrations/licenses (e.g., FCRA, GST, local municipal registrations).
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### 2) Effect on Section 80G Exemption:
* **Section 80G Registration:** The 80G registration is tied to the trust’s registered office address and jurisdictional Income Tax Officer.
* **Intimation & Revalidation:**
* On shifting the registered office to another state, the trust must intimate the Income Tax Department about the change. * The jurisdiction will change to the Income Tax Officer of the new location.
* **No Automatic Cancellation:** The 80G registration **does not automatically get cancelled** due to change of address, but failure to inform can lead to communication gaps or future complications.
* **Possibility of Reassessment:** Sometimes, the Income Tax Department may ask for a fresh application or confirmation of details before continuing the 80G registration under the new jurisdiction.
* **Ensure Compliance:** To avoid any disruption in the exemption, timely intimation and cooperation with the new jurisdictional officer is essential.
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### Summary:
| Step | Action Required | | ---------------------------- | ----------------------------------------------------------- | | Trust deed review | Check clauses related to change of registered office | | Trustee resolution | Pass resolution for office change | | Registrar of Trusts | Intimate cancellation in old state & register in new state | | Income Tax Department | File Form 10 for change of address | | 80G Registration | Intimate change; confirm continuation with new jurisdiction | | Other Registrations/Licenses | Update all other registrations |
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If you want, I can help you draft a **trustees’ resolution** or a **Form 10 application template** for change of address. Let me know!
CAclubindia
