A Society had provisional registration under Section 12AB (Form 10AC dated 27‑05‑2021, valid up to AY 2023‑24). The Society filed Form 10AB on 28‑June‑2024 for final registration.                                                                                                                                                                                                         The application was rejected as non‑maintainable solely due to selection of an incorrect section code. The rejection order (Form 10AD dated 21‑12‑2024) clearly states:

  • The Society may file afresh Form 10AB with the correct section code

  • No adverse inference is drawn against the Society

  • No time‑limit was prescribed for re‑filing

Due to oversight, the Society did not reapply immediately. Now, the Income‑tax Portal does not display Form 10AB, presumably because the provisional registration has expired and the earlier Form 10AB was rejected.

The Society continues genuine charitable activities and wishes to restore/continue registration under Section 12A/12AB.

Guidance Requested:

  1. Whether the Society may now file Form 10A (Fresh Registration under Section 12A(1)(ac)(i)), since Form 10AB is not available on the portal; OR

  2. Whether the Society should first write to CIT (Exemption), Kolkata requesting:

    • Condonation of delay, and

    • Enabling of Form 10AB on the portal for filing under Section 12A(1)(ac)(iii).

Kindly advise the correct procedural route under Section 12A(1)(ac) read with Section 12AB and