Sec 8 company sec 12ab reg

• ADT-1 Compliance: Mandatory under Companies Act, 2013 for auditor appointment.

• Section 12AB Action: Immediately file Form 10A/10AB on the Income Tax portal to secure provisional registration; exemptions under Section 11/12 cannot be claimed without an active Section 12AB registration number.

• Form 10 Filing: Required only when accumulating/setting apart income, due on or before the ITR filing due date u/s 139(1).

This discussion highlights how crucial it is for Sec 8 companies to understand the compliance pathway when applying for 12AB registration. A thorough understanding of operational objectives, supporting documentation, and the application process helps reduce the risk of delays or rejection.

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Missing the 6-month window does not permanently bar Section 12AB registration. File Form 10A now for provisional registration and mention in the covering note that activities commenced and the delay is being regularized. The department typically processes these without penalty if gross receipts are low.

Steps to take immediately:
1. File Form 10A on the income tax e-filing portal for provisional registration under Section 12AB. This gives a 3-year provisional certificate.
2. For ADT-1 (auditor appointment): yes, Section 8 companies must file ADT-1 within 15 days of the AGM where the auditor was appointed. File it now on MCA V3 with the correct appointment date. Late filing attracts a fee but non-filing risks director default status.
3. If the Section 8 company intends to receive foreign funds later, start FCRA provisional registration separately.

With Rs 5 lakh gross receipts, provisional 12AB registration is usually processed within 30 days.

This [Form 10A and 10AB registration guide](https://taxgarden.in/blog/form-10a-10ab-trust-registration-section-12ab-india) has the exact documents needed and common rejection reasons.