Trust-80G-Renewal-or-new-application

Mr.Suresh

I understand that your trust has got registraton u/s 12A of Income-tax Act, 1961 in the year 1992 and got approval u/s 80G(5) simentaneously.

At the time of granting approval, the CIT might have given the approval for a few years.  You said that no activity was taken up by your trust till date since its inception.

The registration u/s 12A remains in force.  I understand the period of approval under section 80G might have expired as on today.  Hence you have to make an application for renewal in the prescribed form - Form No.10G.  Please refer Rule 11AA where in the procedure for filing the application for renewal/new application has been explained.  Please attach the copies of audited accounts and audit report (in triplicate) to the application. 

You have to affix Rs.2/- Court Fee Stamp to the application.  The application must be filed in triplicate.

Along with with application you have to file two declarations signed by all the trustees/office bearers-

(1) under section 11(5) and

(2) under section 13(1)(c)

(3) The names and addresses of the trustees/their PAN Numbers/details of their jurisdictional assessing officers

After receiving the application the CIT will fix a date for hearing the case.  He may ask for any further information.

If the CIT satisfies with the information provided he will record his satisfaction and grant approval u/80G for your trust.

Any approvals made after 10-10-2009 are perpetual approvals as clarified by the CBDT in circular No.7/2010 [F. No. 197/21/2010-ITA-I], Dated 27-10-2010] DATED 27-10-2007

best wishes

sathikonda