Trust Registration under Sec 12AA

A) To whom application for registration u/s 12A is to be made?

The application for registration has to be filed with the jurisdictional Principal Commissioner or commissioner of Income Tax (exemptions).

b) Documents to be furnished alongwith Form 10A for registration u/s 12A

1. Self-certified copy of Trust Deed or Instrument, where the trust is created under an instrument.

2. Self- certified copy of the document evidencing the creation of the trust, where the trust is created, otherwise than under an instrument.

3. Self-certified copy of registration with Registrar of Companies (RoC) or Registrar of Firms and Societies or Registrar of Public Trusts.

4. Self-certified copy of the documents evidencing adoption or modification of the objects, if any;

5. Where the trust has been in existence for during any year or years prior to the financial year in which the application for registration is made, self-certified copies of the annual accounts of the trust relating to such prior year or years (but not more than 3 years immediately preceding the year).

6. Note on the activities of the trust or institution.

7. Self-certified copy of the existing order granting registration under section 12A or section 12AA, if any.

8. Self-certified copy of the order of rejection of an application for grant of registration under section 12A or section 12AA, if any.

Note:

1. Form No. 10A shall be furnished electronically:

(i) under digital signature, if the return of income is required to be furnished under digital signature;

(ii) through electronic verification code in a case not covered under clause (i)

2. Form No. 10A shall be verified by the person who is authorised to verify the return of income under section 140, as applicable to the assessee.

Is the procedure applicable for Renewal of Registration thay was announced in Budget 2020.