Procedure of Revalidation Under Section 12A and 80G
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. The procedure of applying for revalidation/registration are mentioned below:
Log in to the E-filing portal of the IT department.
Go to the ‘Income Tax Forms’ under the e-File tab.
Choose the Form Name as ‘Form 10A’ and select the relevant Assessment Year from the drop-down list.
Choose the ‘Prepare and Submit Online’ option in the submission mode.
Fill in all the details required in the form and attach the applicable attachments.
Submit the form using EVC (Electronic Verification Code) or Digital Signatures as required during return filing.
The NGO’s applying for registration/revalidation as per the amended provisions of Section 80G are mandatorily required to provide the details of their Registration number with the DARPAN portal of Niti Aayog.
The registration under Section 12A and 80G are also mandatory when the organisations intend to receive or receive any grant or assistance from the Central Government or State Government.
Documents Required for Revalidation
The following are the documents that need to be submitted while applying for revalidation:
Self-certified copy of the incorporation document of Societies/Trust
Self-certified copy of the registration with the Registrar of Companies or Registrar of Societies or Registrar of Firms or Registrar of Public Trusts, as the case may be
Self-certified copy of registration under the FCRA [Foreign Contribution (Regulation) Act], 2010, if the applicant is registered under the respective Act.
Self-certified copy of the existing order of registration under section 12A/12AA/12AB, as the case may be
Copies of the annual accounts for a period not exceeding three years immediately prior to the year in which the application is made, in the case of existing entities
Where the income of the organisation includes the profits and gains of business or where a business undertaking is held by the organisation under the provisions of Section 11(4A), copies of the annual accounts and audit report under Section 44AB for three years immediately prior to the year in which the application is made
Self-certified copy of the documents showing/evidencing modification or adoption of the objects
Notes on the activities of the trust or institution
The details of the DARPAN registration, if the organisation is registered on the DARPAN portal
CAclubindia
