Trust and Charitable Institutions Registrations:

All the existing Charitable and Religious Institutions already registered under Section 12A (Trusts and institutions registered prior to 1996), Section 12AA (Trusts and institutions registered after 1996), Section 10 (23C) and Section 80G will be required to Re-apply to the Income tax authorities to re-validate their existing registration.

Trust and Institutions registration under Section 12AA and 80G may be re-validated by Income Tax for a period of five years.

Application for renewal after five years must be made at least six months prior to the expiry of the five years validity period.

New Registration:

Newly established trusts and Institutions applying to Income tax for registration for the very first time will be given provisional registration for three years. Once granted, the provisional registration shall be valid for three years from the Assessment year from which the registration is sought.

Thereafter, application for renewal or rather registration (instead of provisional registration) can be submitted at least six months prior to the expiry of validity of the provisional registration and registration so granted shall be valid for five years.

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