Save Rs 499 on a 2-Year Ad-Free CAclubindia Pro Membership. Subscribe Now!

80G and 12A Revalidation

536 views

Save Share

Join Us Follow Us Add as Source

ashwin

director

41 Points Posted on 11 May 2022

Hi,

If the Trust has not revalidated 80G and 12A and then

Whether we need to filed again 80G and 12A application for Registration.

Thanks

Replies (3)

Quick Summary

This discussion addresses the crucial issue of 80G and 12A revalidation for trusts and NGOs. It clarifies that if a trust missed the extended deadline of 31st March 2022 for revalidation under 12AB, 10(23C), and 80G, they may need to file a fresh application. The query also explores whether the old 80G and 12A registrations remained valid until 31st March 2022, particularly concerning donations received during FY 21-22.

debora M

BUSINESS DEVELOPMENT MANAGER

1697 Points Posted on 11 May 2022

In order to claim exemption, a charitable or religious trust or institution, including an NGO, should make an application to the Principal Commissioner of Income Tax or Commissioner of Income Tax online in Form 10A.

One of the significant changes for the NGO sector is that the last date for revalidation of registration under 12AB, 10(23C) and 80G of the Act has been further extended from 31^st August 2021 to 31^st March 2022.