Query regarding Form No. 10A & Form 10AB

Hi Azad,

Thanks for sharing the details — your query about Form No. 10A vs. Form No. 10AB for registered trusts under sections 10(23C) and 80G is quite relevant given the recent procedural changes.

Let me clarify:

🔍 Background:

• You filed Form No. 10A for AY 22-23 for a trust already registered under 10(23C) & 80G.

• You received approval orders in Form 10AC separately for both sections.

• Ministry of Finance circular dated 31/03/22 mentions the requirement to file Form No. 10AB for applications for registration or approval under 10(23C), 12A, or 80G.

✅ What is Form 10AB?

• Form 10AB is a new form introduced for application for registration/approval and for filing intimation of change for charitable trusts and institutions.

• It replaces the earlier Form No. 10A for fresh applications/approvals.

• It is also the form for intimation under Section 12AB, which replaced the old 12A registration.

✅ Should you file Form 10AB if you already have approval orders?

• If you have already obtained registration/approval orders under 10(23C) & 80G with valid approval orders (Form 10AC), you do not need to file Form 10AB again just to maintain your existing registration/approval.

• Form 10AB is primarily for:

  • New registrations/approvals under the updated procedure.

  • Intimation of changes in registration particulars.

  • Revalidation or re-registration under new provisions.

✅ Summary:

📝 Final Note:

Since you already received approval orders in Form 10AC for 10(23C) and 80G, there is no need to file Form 10AB again unless there is a change or re-registration requirement.