Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Charitable trust registration must follow prescribed forms, supporting documents, electronic verification, and Unique Registration Number issuance requirements. Registration of charitable or religious trusts and institutions must be applied for in the prescribed electronic form, with Form No. 10A or Form No. 10AB used according to the category of application. The application must be supported by specified self-certified documents, including the founding instrument or proof of creation, registration records, prior accounts, audit reports where business activity is involved, documents evidencing objects, and a note on activities. The forms must be electronically furnished and verified, and the authority may issue registration and a Unique Registration Number or cancel them for non-compliance after hearing.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Charitable trust registration must follow prescribed forms, supporting documents, electronic verification, and Unique Registration Number issuance requirements.
Registration of charitable or religious trusts and institutions must be applied for in the prescribed electronic form, with Form No. 10A or Form No. 10AB used according to the category of application. The application must be supported by specified self-certified documents, including the founding instrument or proof of creation, registration records, prior accounts, audit reports where business activity is involved, documents evidencing objects, and a note on activities. The forms must be electronically furnished and verified, and the authority may issue registration and a Unique Registration Number or cancel them for non-compliance after hearing.
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