Guidance Required on Filing Fresh Registration under Section 12A / 12AB

Recommended Course of Action:

1. Do NOT file Form 10A: Form 10A is meant solely for first-time provisional registrations. Since your Society already holds a provisional registration URN, attempting to file Form 10A again is procedurally incorrect and will likely lead to rejection or duplicate PAN/URN errors.

2. Approach CIT (Exemption) for Condonation & Link Enablement: Submit an offline application/representation to the jurisdictional CIT (Exemption) requesting:

• Condonation of delay under Section 12A(1)(ac).

• Technical enablement of Form 10AB on the e-filing portal under Section 12A(1)(ac)(iii).

3. Key Documents to Attach with Representation:

• Copy of Form 10AC (Provisional Registration).

• Copy of Rejection Order (Form 10AD), emphasizing the clauses stating "No adverse inference drawn" and "Society may file afresh Form 10AB".

• Proof of continuous, genuine charitable activities and audited financials.

4. Raise a Portal Grievance: Simultaneously raise a ticket under the IT Portal Grievance section with Form 10AD attached, requesting technical enablement of Form 10AB for the PAN. Once condoned/enabled, file Form 10AB with the correct section code.

For new trusts or NPOs applying for Section 12AB registration, the correct form depends on whether you are applying for provisional or final registration.

Provisional registration (Form 10A):
- Available to trusts that are newly established and have not started activities yet (or are in early stage).
- Provisional registration is valid for 3 years.
- Must be converted to final registration by filing Form 10AB at least 6 months before the provisional period expires, or within 6 months of starting activities.

Final registration (Form 10AB):
- For trusts that have been provisionally registered and have now started charitable activities.
- Also used for renewal of existing 12A registrations (the older Section 12A registrations expired and had to be renewed under the new scheme from FY 2022-23 onward).
- Final registration is valid for 5 years and must be renewed by filing Form 10AB again before expiry.

Both forms are filed on the income tax e-filing portal under Income Tax Forms. The trust needs its own PAN, and the authorised signatory needs a DSC.

Key documents: trust deed or MOA, address proof of registered office, details of trustees and members, bank account proof, and activity details (for final/renewal).

For the full filing process and required documents, see this [Form 10A/10AB trust registration guide](https://taxgarden.in/blog/form-10a-10ab-trust-registration-section-12ab-india).

On the facts stated, the safer route is to seek relief from the jurisdictional CIT (Exemption) and request portal access to file Form 10AB under section 12A(1)(ac)(iii), rather than treating the case as a fresh Form 10A application under clause (i).

• The Society previously held provisional registration and its Form 10AB was rejected only for an incorrect section code, with the order expressly permitting fresh filing. That history points to a fresh application under the applicable clause for an already provisionally registered trust or institution, not an initial registration application.
• Write to CIT (Exemption), Kolkata, enclosing the provisional registration, rejected application and Form 10AD. Explain the delay, request condonation/appropriate relief, and ask that Form 10AB be enabled for the correct section code. The order’s absence of a specified refiling deadline does not itself establish that the statutory deadline has been extended.
• If the portal remains unavailable or the application is not accepted, obtain a reasoned direction from the authority before choosing Form 10A; the correct clause and available remedy depend on the Society’s current registration status and the applicable statutory timeline.

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