Having 80G Certificate? Compulsory re registration before 30 June 2021 Know online process

Step wise process for validation of existing registration and re- approvals for Trust under 80G

Introduction

The new amendment for Trust or institution under 80G is required to file Form Nos. 10A or 10AB, as the case may be for the purpose of validation of existing registration and re- approvals for Trust under 80G . These forms will be verified by the person who is authorised to verify the return of income under section 140, as applicable to the applicant.  The concept of perpetuity is now withdrawn and all the existing 80G approvals needs to be revalidated and the application for the same should be submitted within three months from the date on which the proposed amendment came into force (i.e. 1st April 2021).

This revalidation will be valid for a period of 5 years after which approval for 80G has to be again applied for atleast 6 months prior to the validity period.  On receipt of an application in Form No.10A, the Principal Commissioner or Commissioner, authorised by the Board shall pass an order in writing granting approval of section 80G in form 10AC and issue a 16 digit alphanumeric Unique Registration Number (URN) to the applicants making application.

Eligibility to get 80G Certification:

1. The Trust is required to register independently u/s 80 G to support the cause of donors although, it may be registered under section 12AB.
2. The trust is prohibited from having any income  which is not an exemption income, For e.g., business income. If at all the trust has any business income it should be maintained separately and income received for donations should not be used for business purpose.
3. The 80G application may also e rejected if the trust is made or working for the benefit of particular religious community or caste.
4. The income or assets of the trust should be strictly used for the objectives of the trust and for charitable purpose only.
5. The trust is also required to maintain regular accounts of its receipts & expenditures and notes of the activities and the operations carried by the trust.
6. The trust is required to be registered under the Societies Registration Act 1860 or under any law corresponding to that act or is registered under section 8 of the Companies Act 2013.

Step wise process for validation of existing registration and re- approvals for Trust under 80G

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

Step 6: Fill the form with required details.

Note: the grey out fields are either auto-filled or non- editable

The difference between filing 12AB and 80G is the section code that you would be selecting. The other process is the same as filing for 12AB.

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

 Which states as follows;

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

Complete the entire Form. Keep saving your work while you fill the form by clicking on the ta Save Draft.

To fill form 10A in detail you can follow the link below for a better understanding https://facelesscompliance.com/22097/stepwise-process-for-re-registration-of-trust-and-ngo-in-income-tax-under-form-10a  

Part 7: 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:

1.  where the applicant is created, or established, under an instrument, self-certified copy of the instrument.
2. 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 applicant.
3. 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.
4. 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.
5. self-certified copy of registration under Foreign Contribution (Regulation) Act, 2010 (42 of 2010), if the applicant is registered under such Act.
6. self-certified copy of existing order granting registration under clause (vi) of sub- section (5) of section 80G.
7. note on the activities of the applicant.
8. self-certified copy of order of rejection of application for grant of approval under clause (vi) of sub section (5) of section 80G, if any.

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