Registration under section 12ab and 80g for a charitable trust formed in 2023

The requirement for audit arises only for the purpose of claiming exemption under sections 11 and 12, not at the registration application stage. While filing Form 10A (for 12AB/80G registration), the trust is typically required to upload copies of annual accounts (up to the last 3 years, if available), but immediate audit is not a mandatory prerequisite for getting registration. The Commissioner may request more documents if needed, but an application cannot be rejected solely on the ground of non-submission of audited accounts at the initial stage.

Thanks so much Dhiraj ji for the clarification. This really helped. Regards, Manmohan

You are welcome.