Trust 10AB form required for old asst. years?

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This discussion clarifies whether Form 10AB is necessary for older assessment years, specifically for a temple trust with a long-standing 12A registration. The consensus is that Form 10AB is primarily for renewals and future periods, starting from assessment year 22-23. As long as the trust has a valid 10AC approval for the relevant period, particularly for regular registration and not provisional, there should be no issue with older assessment years predating the 10AB requirement.

Kunjan

Kunjan (Querist)

14 July 2025 a temple trust is claiming 11 exemption since 25 years having old 12a registration.
my doubt comes --> is 10AB required to be filed for asst. 21-22? I feel its only required to be filed now before sep 2025 for renewal of 10AC right for next 5 years?
But was it required for old years? say was 10 AB required for asst. 2122?

my view--> no 10ab IS ONLY required now, for next 5 years . Department cannot insist 10AB for old years, asst. 2122 (as trust is reqigstered u/s. 12A under old provisions since 2001). Trust already has 10AC from asst. 22-23 onwards.

Nikhil Kaushik

Nikhil Kaushik (Expert)

16 July 2025 Form 10AB became applicable from April 2021 so anyway AY 2021-22 does not get covered under it. But more important question is that whether you have a valid approval received from Income-tax department in form 10AC. If yes, then i do not think you have any issue pending here.

Kunjan

Kunjan (Querist)

16 July 2025 Yes. Form 10ab is from asst. 2223. Yes I have valid 10ac.

Nikhil Kaushik

Nikhil Kaushik (Expert)

16 July 2025 just check that form 10AC is for regular registration - not for provisional.

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