Renewal of registration u/s.12A and approval u/s. 80G - Apply of Income tax Act, 1961 and Income tax Rules 2026 (New Forms)

Renewal of registration u/s.12A and approval u/s. 80G - Apply of Income tax Act, 1961 and Income tax Rules 2026 (New Forms) https://www.taxtmi.com/forum/issue?id=120876 Renewal of section 12A registration and section 80G approval for a charitable trust was discussed in the context of a missed deadline for filing the prescribed renewal application in Form No. 10AB. The commentary notes that, in the absence of a valid application within time, the existing registration and approval would cease on expiry of the validity period and continuity cannot be claimed as a renewal in the strict sense. Unless condonation is available under section 119(2)(b) or through a CBDT circular, the proper course would be to apply afresh under the amended Rules and the substituted prescribed forms. en-us Fri, 17 Apr 2026 21:11:12 +0530 Tue, 21 Apr 2026 20:27:35 +0530 TaxTMI RSS Generator Renewal of registration u/s.12A and approval u/s. 80G - Apply of Income tax Act, 1961 and Income tax Rules 2026 (New Forms) https://www.taxtmi.com/forum/issue?id=120876 Renewal of section 12A registration and section 80G approval for a charitable trust was discussed in the context of a missed deadline for filing the prescribed renewal application in Form No. 10AB. The commentary notes that, in the absence of a valid application within time, the existing registration and approval would cease on expiry of the validity period and continuity cannot be claimed as a renewal in the strict sense. Unless condonation is available under section 119(2)(b) or through a CBDT circular, the proper course would be to apply afresh under the amended Rules and the substituted prescribed forms. Discussion-Forum Income Tax Fri, 17 Apr 2026 21:11:12 +0530 https://www.taxtmi.com/forum/issue?id=120876