Trust - Condonation - Section 354


This query is : Resolved 

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A trust missed the renewal deadline for Sections 12A/332 and 80G/354 and filed a condonation application under Section 332. Since 354 is not available on the portal, the trust must first obtain approval of the Section 332 condonation and registration before applying under Section 354.

29 May 2026 My trust's due date for filing for renewal of 12A and 80G was Sep-2025. But we missed that due date. Now, I filed with condonation. The application was filed under section 332 only ( "354" & "'both" options were not showing). and now I want to file the application u/s 354 also. But this section is not showing. What must be done?

30 May 2026 The e-filing portal is restricting the Section 354 (formerly 80G) application because a valid, active Section 332 (formerly 12A) registration is a strict prerequisite. Since the trust's base registration is currently pending a condonation approval, its RNPO status is technically inactive. You must wait for the department to approve the Section 332 condonation; once the base registration is granted and the URN is live, the portal will automatically enable the Section 354 application option.

30 May 2026 Thank you so much But how long does it take to get the 332 approval? and is this a serious concern for a trust having turnover lesserthan 2 crore?


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