Whether Institution claiming exemption U/s 10(23C)(vi) require to file form 10

This query is : Resolved 

30 September 2021 Accumulation of unspent amount as per third proviso of section 10(23C)(vi), is there any requirement to file FORM 10 to inform AO the purpose of accumulation. The said institution has no 12A registration

11 October 2021 I think, not applicable when the institute is not registered u/s. 12A of IT act.


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