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Whether group gratuity fund has to register u/s 12AB of I T Act

This query is : Resolved 

13 August 2021 Recently we have formed the gratuity fund trust. We have applied for approval in terms of Sub Rule (1) Rule of Part 'C' of Fourth schedule of the income tax Act, 1961, Whether it needs to register u/s 12AB of IT Act. Also let us know the due date for filing form 10A for registration u/s 12AB

Kindly clarify the above .

13 August 2021 No need for registration under section 12AB for such trusts.



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