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April 27, 2021

Stepwise process for Re- registration of Trust and NGO in Income Tax under Form 10A

by Rubina Dsouza in Income Tax

Stepwise process for Re- registration of Trust and NGO in Income Tax under Form 10A

Introduction

The Finance Act 2021 has implemented the changes for Trust & NGOs which were  introduced  in Finance Act 2020. The concept of NGOs & Trust having perpetuity is become history with the new provisions and changes that are to follow. The registration is now valid for 3 years for provisional cases and  upto 5 years where registration is final, which means registration is required to be renewed after every 5 years. The existing NGOs registered before 1st April,  2021 are required to register again under the new scheme. The entire process of registrations/ approvals  is completely electronic and both the new and existing NGOs shall be issued a 16 digit URN. These changes are applicable from 1st April 2021 and the existing NGOs are required to re- register before 30th June, 2021.

If your NGO is having existence before 1st April 2021 the next question you need to ask yourself is, Does you NGO has 12A/ 12AA certification/ is it approved under section 10(23C) or 80G?. If your answer is affirmative then you are required to file an application again before 30.06.2021. Registration shall be granted for 5 years without any enquires from the PCIT/CIT. In case the NGO does not have any above mentioned certification you are  required to file a new application if you desire to register. Order granting registration will be passed within 3 months from the end of the month in which application for registration was filed.

The FORM 10A is required to be filed for 1) Already registered/approved cases:  Application for revalidation of registration/ approval of existing trust registered/ approved under section 12A/ 12AA/ 10 (23C)/80G.  2) New cases: Application for provisional registration/ approval under section 12A/ 10(23C)/ 80G.  In this article we will be discussing the process to fill Form 10A.

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Stepwise process for Re- registration and provisional registration of trust under Form 10 A

Step 1:  Go to https://www.incometaxindiaefiling.gov.in

Step 2: Login – Enter your User ID & Password

Step 3: Go to e-file and select Income Tax Forms

Step 4: Select Form 10A- Application for registration or provisional registration or intimation or approval or provisional approval and click on the Continue Tab

Step 5: the General Instruction page will appear kindly read the general instruction very carefully

Highlights: i) Do not click back button in browser you will be logged out

ii) E verification is mandatory through DSC/ EVC

iii) Ensure details of principal contact/ Authorized signatory  has been updated in My profile tab before submission.

iv) Ensure DSC of principal contact/ Authorized signatory  is registered

v) Document for attachment in pdf format only with scan clarity set at 300 DPI.

Step 6: We will divide this step into parts for simplicity

Keep saving your work while you fill the form by clicking o the ta Save Draft

Part 1) Note the grey out fields are either auto-filled or non- editable

Section code is to be selected very carefully

For Revalidation of 12AA  Registration- Section code 01 is to be selected

For Revalidation of 80G Approval- Section code 11 is to be selected

There are total 19 section code as follows:

01-Sub clause (i) of clause (ac) of sub -section (1) of section 12A

02-Sub clause (vi) of clause (ac) of sub-section (1) of section 12A

03-Clause (i), of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (iv) of clause (23C) of section 10)

04-Clause (i), of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (v) of clause (23C) of section 10)

05-Clause (i), of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (vi) of clause (23C) of section 10)

06-Clause (i), of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (via) of clause (23C) of section 10)

 07-Clause (iv) of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (iv) of clause (23C) of section 10)

08-Clause (iv) of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (v) of clause (23C) of section 10)

09-Clause (iv) of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (vi) of clause (23C) of section 10)

 10-Clause (iv) of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (via) of clause (23C) of section 10)

11-Clause (i) of first proviso to sub-section (5) of section 80G

12-Clause (iv) of first proviso to sub-section (5) of section 80G

13-Fifth Proviso to Sec 35(1)-Clause(ii)-Scientific Research-Research Association

14-Fifth Proviso to Sec 35(1)-Clause(ii)-Scientific Research-University, college or other institution

15-Fifth Proviso to Sec 35(1)-Clause(iii)-Social Science Research-Research Association

16-Fifth Proviso to Sec 35(1)-Clause(iii)-Social Science Research-University, college or other institution

17-Fifth Proviso to Sec 35(1)-Clause(iia)-Scientific Research-Company

18-Fifth Proviso to Sec 35(1)-Clause(iii)-Statistical Research-Research Association

19-Fifth Proviso to Sec 35(1)-Clause(iii)-Statistical Research-University, college or other institution

Part 2: In part 1-6 you are required to fill in the Constitution/ Incorporation details. (Note: while selecting the nature of activities do not select Religious). Also select the Object of the Applicant very carefully and as applicable

Part 3: Part 7-8 cover the information required about Other Registrations whereas, Part 9 is about details of Key Persons.

(Note : i) Darpan Id is if the NGO receives or intends to receive Government grant

ii) FCRA registration no should be provided as applicable

iii) Column 9a mention the Relation as Settlor Trustee etc. If a person holds more than 1 capacity his/ her name is to be repeated)

Part 4: Part 10 to 19 you are required to fill details of Asset & Liabilities

Part 5: Part 20 requires the Income details whereas Part 21 is about details regarding Religious activities   

(Note: Point 21 is to be filled only incase of application for provisional approval under section 80 G)

Part 6: Verification – Preview the detail filled and submit with DSC if the Income Tax return is submitted with DSC or in other cases submission can be done by EVC.

List of Documents to be Attached:

( Note: attachments to the Form should be in pdf format only with scan clarity set at 300 DPI. If original document is in vernacular language you are required to upload English translated version of the same, neatly typed in A4 sheet, with 2.54 cms margin across all sides along with the original.

  1. Self-certified copy of the instrument under which the trust/institution was created, if applicable.
  2. Self-certified copy of document evidencing the creation of the trust or the establishment of the institution, if applicable.
  3. Self-certified copy of registration with RoC/ registrar of Firms & Societies/ Registrar of Public Trust, whichever is applicable.
  4. Self-certified copy of FCRA 2010, Registration copy, If applicable.
  5. Self-certified copy of existing order grating registration u/s 12A or section 12AA, if any.
  6. Certified copy of the annual report the trust/institution for a maximum three immediately preceding financial years, if applicable.

Hope this article was useful.

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