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

Nikhil Kaushik

Nikhil Kaushik (Expert)
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16 July 2025 just check that form 10AC is for regular registration - not for provisional.

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