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March 26, 2022

Know which section to select while filing Form 10A for 12A and 80G for Trusts

by CA Shivam Jaiswal in Income Tax

Know which section to select while filing Form 10A for 12A and 80G for Trusts

  • The name, address and contact details, as per the database of the applicant, will be displayed on the screen.
  • Application for registration under section 12A/80G/10(23C) select one of the following code in row 2
1Sub clause (i) of clause (ac) of sub -section (1) of section 12A01
2Sub clause (vi) of clause (ac) of sub-section (1) of section 12A02
3Clause (i), of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (iv) of clause (23C) of section 10)03
4Clause (i), of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (v) of clause (23C) of section 10)04
5Clause (i), of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (vi) of clause (23C) of section 10)05
6Clause (i), of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (via) of clause (23C) of section 10)06
7Clause (iv) of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (iv) of clause (23C) of section 10)07
8Clause (iv) of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (v) of clause (23C) of section 10)08
9Clause (iv) of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (vi) of clause (23C) of section 10)09
10Clause (iv) of first proviso to clause (23C) of section 10 (for applicants covered under sub-clause (via) of clause (23C) of section 10)10
11Clause (i) of first proviso to sub-section (5) of section 80G11
12Clause (iv) of first proviso to sub-section (5) of section 80G12

Application for intimation under Fifth proviso to sub-section (1) of section 35, select one of the following code in row 2:

  1. If applicant selects code 11 or 12 in row 2 then option “religious” in row 3 (nature of activities) shall not be applicable.
  2. If applicant selects code 13-19 in row 2 then row 3 (nature of activities) and row 5 (objects) shall not be filled.
  3. Row number 4(b), 4(c) and 4(d) are required to be filled only when the answer to question in row number 4(a) is yes.
  4. For the “objects of the applicant” in row number 5, any one or more of the following are to be selected:
(i)Religious
(ii)Relief of poor
(iii)Education
(iv)Medical relief
(v)Yoga
(vi)Preservation of Environment (including watersheds, forests and wildlife)
(vii)Preservation of Monuments or Places or Objects of Artistic or Historic interest
(viii)Advancement of any other objects of general public utility
  • Answer to question in row number 7 should be yes, if the applicant is registered with Darpan portal or under FCRA 2010. Row number 7(a) to 7(e) are required to be filled, if the answer to question in row number 7 is yes. Incorporation/Creation/Registration details provided in row number 4(b), (c) and (d) should not be provided here. If the applicant receives or intends to receive any grant or assistance from either the Central Government or State Government then the registration number with Darpan Portal of the Niti Aayog should be mandatorily provided by the applicant. Registration details are to be provided with respect to all the registrations under Income-tax Act and registration with Darpan portal and under FCRA 2010 as per the following table:
Relevant Law/PortalTo be enabled when the following codes are selected in row 2Mandatory/Non- mandatoryRegistration No.Date of RegistrationAuthority granting registrationDate from which registration is effective
Registrationu/s 10(23C) clause (iv)/(v)/(vi)/(via) of Income-tax Act, 196103 or 04 or 05 or 06MandatoryNumber of Order granting approvalDate of OrderJurisdiction details of the Income Tax Authority which granted the registration is to be providedFirst date of the previous year    from which   the approval is effective
Registrationu/s 10(46) of Income- tax Act, 196101-19Mandatory if notified under section 10( 46)Number of Notificatio by the Central GovernmentDate    of NotificationCentral GovernmentDate   from which such Notification  is effective
Registration u/s 12A/AA/AB of Income-tax Act, 196101MandatoryNumber of Order granting registration is to be providedDate of OrderJurisdiction details of the Income Tax Authority which granted the registration is to be providedFirst date of the previous Year from which   the registration is effective
Registration               u/s 35 of Income-tax Act, 196113-19MandatoryNumber of Notification by the Central GovernmentDate    of NotificationCentral GovernmentFirst date of the previous Year from Which the Notification is effective
Registration u/s 80G of Income- tax Act, 196111MandatoryNumber of Order granting registrationDate of OrderJurisdiction details of the Income Tax Authority which granted the registration is to be providedDate from which such registration is effective
FCRA, 201001-19Mandatory registered if under FCRARegistration number is to be providedDate of OrderMinistry of Home AffairsDate from which such approval  is effective
Registration number with Darpan portal of Niti Aayog01-19Mandatory if the applicant receives or intends to receive any grant or assistance from either the Central Governmentor State GovernmentRegistration number is to be providedDate    of registrationNiti AayogDate from which such approval  is effective
Others01-19Mandatory if applicant has any other registration under the Income- tax ActRegistration number is to be providedDate    of registrationAppropriate authorityDate from which such approval  is effective
  • For row number 9a, column “Relation”, one or more of the following shall be selected:
    • Author
    • Founder
    • Settlor
    • Trustee
    • Members of society
    • Members of the Governing Council
    • Director
    • Shareholders holding 5% or more of shareholding
    • Office Bearer (s)
  • In row 9a and 9b, in the column, unique identification number, the following should be filled:
    • If PAN or Aadhar number is available, the same should be mandatorily filled and the following ID code shall be filled:
Type of IdentificationCode
PAN1
Aadhar Number2
  • If neither PAN or Aadhar is available, one of the following should be filled:
Type of IdentificationCode
Taxpayer Identification Number of the country where the person resides;3
Passport number;4
Elector’s photo identity number5
Driving License number6
Ration card number7
  • Row number 11 to 20 are required to be filled if:
  • If applicant selects code 02 or 07/08/09/10 or 12 in row 2; or
  • If applicant selects code 01, 03/04/05/06 or 11 and option “no” is selected in row no 10.
  • If applicant selects code 12 in row 2 then row number 21a and 21b are to be filled.
  • The following documents are required to be attached.
Section codeDocuments required to be attached
01where the applicant is created, or is established, under an instrument, self-certified copy of the instrument;where the applicant is created, or is established, otherwise than under an instrument, self-certified copy of the document evidencing the creation, or establishment of the applicant;self-certified copy of registration with Registrar of Companies or Registrar of Firms and Societies or Registrar of Public Trusts, as the case may be;self-certified copy of registration under Foreign Contribution (Regulation) Act, 2010 (42 of 2010),, if the applicant is registered under such Act;self-certified copy of existing order granting registration under section 12A or section 12AA or section 12AB, as the case may be.where the applicant has been in existence 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 or institution relating to such prior year or years (not being more than three years immediately preceding the year in which the said application is made) for which such accounts have been made up( to be provided if answer to row 10 is “No”).
02where the applicant is created, or is established, under an instrument, self-certified copy of the instrument;where the applicant is created, is established, otherwise than under an instrument, self-certified copy of the document evidencing the creation or establishment of the applicant;self-certified copy of registration with Registrar of Companies or Registrar of Firms and Societies or Registrar of Public Trusts, as the case may be;self-certified copy of registration under Foreign Contribution (Regulation) Act, 2010 (42 of 2010),, if the applicant is registered under such Act;where the applicant has been in existence 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 or institution relating to such prior year or years (not being more than three years immediately preceding the year in which the said application is made) for which such accounts have been made up;where a business undertaking is held by the applicant as per the provisions of sub-section (4) of section 11 and the applicant has been in existence 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 such business undertaking relating to such prior year or years (not being more than three years immediately preceding the year in which the said application is made) for which such accounts have been made up and self- certified copy of the report of audit as per the provisions of section 44AB for such period;self-certified copy of order of rejection of application for grant of registration under section 12A or section 12AA or section 12AB, as the case may be, if any;
03/04/05/06where the applicant is created, or is established, under an instrument, self-certified copy of the instrument;where the applicant is created, or is established, otherwise than under an instrument, self-certified copy of the document evidencing the creation or establishment of the applicant;self-certified copy of registration with Registrar of Companies or Registrar of Firms and Societies or Registrar of Public Trusts, as the case may be;self-certified copy of registration under Foreign Contribution (Regulation) Act, 2010 (42 of 2010),, if the applicant is registered under such Act;self-certified copy of existing order granting registration under clause (23C) of section 10 of the Income- tax Act.where the applicant has been in existence 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 applicant relating to such prior year or years (not being more than three years immediately preceding the year in which the said application is made) for which such accounts have been made up (to be provided ifanswer to row 10 is “No”).
07/08/09/10where the applicant is created, is established, under an instrument, self-certified copy of the instrument;where the applicant is created, is established, otherwise than under an instrument, self-certified copy of the document evidencing the creation, or establishment of the applicant;self-certified copy of registration with Registrar of Companies or Registrar of Firms and Societies or Registrar of Public Trusts, as the case may be;self-certified copy of registration under Foreign Contribution (Regulation) Act, 2010 (42 of 2010),, if the applicant is registered under such Act;where the applicant has been in existence 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 applicant relating to such prior year or years (not being more than three years immediately preceding the year in which the said application is made) for which such accounts have been made up;self-certified copy of order of rejection of application for grant of registration under section 10(23C), if any;
11where the applicant is created, or is established, under an instrument, self-certified copy of the instrument;where the applicant is created, or established, otherwise than under an instrument, self-certified copy of the document evidencing the creation, or establishment of the applicant6;self-certified copy of registration with Registrar of Companies or Registrar of Firms and Societies or Registrar of Public Trusts, as the case may be;self-certified copy of registration under Foreign Contribution (Regulation) Act, 2010 (42 of 2010), if the applicant is registered under such Act;self-certified copy of existing order granting registration under section 80G of the Income-tax Act.where the applicant has been in existence 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 applicant relating to such prior year or years (not being more than three years immediately preceding the year in which the said application is made) for which such accounts have been made up ( to be provided if answer to row 10 is “No”).
12where the applicant is created, or is established, under an instrument, self-certified copy of the instrument;where the trust is created, or the institution is established, otherwise than under an instrument, self- certified copy of the document evidencing the creation of the trust, or establishment of the institution;self-certified copy of registration with Registrar of Companies or Registrar of Firms and Societies or Registrar of Public Trusts, as the case may be;self-certified copy of registration under Foreign Contribution (Regulation) Act, 2010 (42 of 2010),, if the applicant is registered under such Act;where the applicant or the institution has been in existence 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 applicant relating to such prior year or years (not being more than three years immediately preceding the year in which the said application is made) for which such accounts have been made up;self-certified copy of order of rejection of application for grant of registration under section 80G, if any;
13-19where the reporting person is constituted under an instrument, self-certified copy of the instrument;where the reporting person is constituted otherwise than under an instrument, self-certified copy of the document evidencing the creation, or establishment of the reporting person;self-certified copy of registration with Registrar of Companies or Registrar of Firms and Societies or Registrar of Public Trusts or other registration document, as the case may be;self-certified copy of registration under Foreign Contribution (Regulation) Act, 2010 (42 of 2010),, if the applicant is registered under such Act;self-certified copy of existing Notification granting approval under section 35.]

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