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.
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.