A NPO is regisetered on 08/12/2025 but the exemption is not applied is there any consequences of not applying for exemption with in 6 months and also let me know is the due date is 31/7 or 31/8 for itr filing if the accounts are not getting audited . Also one more doubt how will i book the exemption in itr if no exemption is yet taken .
Menu
NPO registered under sec 8 itr filing
Replies (2)
Quick Summary
-
Consequences: Delay in filing Form 10A leads to the loss of tax exemption for the interim period, making total receipts taxable under normal corporate rules.
-
Due Date: The due date for filing the ITR of a Section 8 company is 31st October (not 31st July).
-
Claiming Exemption in ITR: Exemption cannot be claimed without a valid Form 10A URN; the company must file as a non-exempt corporate entity until provisional approval is obtained.
What if i have not filed form 12 ab form on income tax portal . Reg in dec , commenced activities - from 5/01/2026 and commencement of activities is considered even if there is only donations received .
Recent Topics :
- LTCG on property sale
- Capital gains incidence due to bonus shares
- Amendment of Object Clause of Memorandum
- How Can I Request a Refund for an Accidental Airte
- TDS on salary paid in cash
- YEAR END GST ENTRY FOR RCM NOT PAID RS 5000 I.E OU
- Last Date To Fill ITR For Non-Audit Case
- Guidance Required on Filing Fresh Registration und
- IT Return Refund Status AY 2026-27
- Clarification Regarding Income Tax Demand Notice
Related Topics :
CAclubindia
