Application for registration U/s 80G

[KERAGODEGOPALARAO ANANTHARAO]

Our trust is applied for registration U/s 12A. We have to apply for registration U/s 80G. Trust is solely for educational purpose. What Form shall i apply?

[YAGAY and SUN]

Under the Income-tax Act, 1961, registration under Section 12A/12AB and approval under Section 80G are governed by a common procedural framework prescribed under Rule 11AA/11B read with the notified forms.

For a trust seeking fresh registration under Section 12A/12AB and simultaneous approval under Section 80G, the application is required to be made in Form No. 10A through the prescribed electronic mode.

Form 10A is applicable in cases of:

• fresh registration of a charitable or religious trust/institution; and
• fresh approval under Section 80G.

Since your trust is newly applying for registration and approval, Form 10A is the correct form for both purposes. The application may be filed simultaneously for Section 12AB registration and Section 80G approval.

Subsequently, upon grant of provisional registration/approval, the trust is required to apply for regular registration/approval within the prescribed time limits in Form No. 10AB, upon commencement of activities or expiry of the provisional period, as the case may be.

The fact that the trust is engaged solely in educational purposes falls within the definition of "charitable purpose" under Section 2(15), and does not alter the procedural requirement regarding the form of application.

Accordingly, the appropriate course may be:

• Form 10A for initial (provisional) registration under Section 12AB and approval under Section 80G;
• Form 10AB for subsequent regular registration/approval.
• Also check for the New Forms which may be applicable in your matter, and seek the opinion from your IT Consultant.

AI Summary

Charitable trust registration and 80G approval require Form 10A for fresh application, then Form 10AB later.
Registration under Section 12AB and approval under Section 80G are governed by a common procedural framework under Rule 11AA/11AB and the notified forms. For fresh registration and simultaneous 80G approval, the application must be made in Form 10A through the prescribed electronic mode. Form 10A applies to fresh registration of a charitable or religious trust or institution and fresh approval under Section 80G. After provisional registration or approval, Form 10AB is required for regular registration or approval within the prescribed time limits.