TaxTMI 
TaxTMI 
Conditions for applicability of sections 11 and 12
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....t or the establishment of the institution if the ^7[***]^14[Principal Commissioner or Commissioner] is, for reasons to be recorded in writing, satisfied that the person in receipt of the income was prevented from making the application before the expiry of the period aforesaid for sufficient reasons; (ii) from the 1st day of the financial year in which the application is made, if the ^8[***]^14[Principal Commissioner or Commissioner] is not so satisfied:] ^9[Provided further that the provisions of this clause shall not apply in relation to any application made on or after the 1st day of June, 2007; (aa) the person in receipt of the income has made an application for registration of the trust or institution on or after the 1st day of June, 2007 in the prescribed form and manner to the ^14[Principal Commissioner or Commissioner] and such trust or institution is registered under section 12AA;] ^15[(ab) the person in receipt of the income has made an application for registration of the trust or institution, in a case where a trust or an institution has been granted registration under section 12AA or has obtained registration at any time under section....
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....f the said adoption or modification; ^32[(vi) in any other case, where activities of the trust or institution have- (A) not commenced, at least one month prior to the commencement of the previous year relevant to the assessment year from which the said registration is sought; (B) commenced and no income or part thereof of the said trust or institution has been excluded from the total income on account of applicability of sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section 10, or section 11 or section 12, for any previous year ending on or before the date of such application, at any time after the commencement of such activities,]] and such trust or institution is registered under section 12AB;] ^39[Provided that where the application is filed beyond the time allowed in sub-clauses (i) to (vi), the Principal Commissioner or Commissioner may, if he considers that there is a reasonable cause for delay in filing the application, condone such delay and such application shall be deemed to have been filed within time;] ^31[(b) where the total income of the trust or institution as computed....
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....ss the following conditions are fulfilled, namely :- (a) the person in receipt of the income has made an application for registration of the trust or institution in the prescribed form and in the prescribed manner to the Commissioner before the 1st day of July, 1973, or before the expiry of a period of one year from the date of the creation of the trust or the establishment of the institution, whichever is later : Provided that the Commissioner may, in his discretion, admit an application for the registration of any trust or institution after the expiry of the period aforesaid; (b) where the total income of the trust or institution as computed under this Act without giving effect to the provisions of section 11 and section 12 exceeds twenty-five thousand rupees in any previous year, the accounts of the trust or institution for that year have been audited by an accountant as defined in the Explanation below sub-section (2) of section 288 and the person in receipt of the income furnishes along with the return of income for the relevant assessment year the report of such audit in the prescribed form duly signed and verified by such accountant and setting for....
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.... furnishes a copy of such newspaper along with such return." Earlier, Inserted vide Section 10 of the Finance Act, 2001 w.e.f. 01-04-2002 12. Inserted vide Section 8 of the Finance Act, 2007 w.e.f. 01-06-2007 13. Inserted vide Section 8 of the Finance (No. 2) Act, 2014 w.e.f. 01-10-2014 14. Substituted vide Section 4 of the Finance (No. 2) Act, 2014 w.e.f. 01-06-2013 before it was read as, "Commissioner" 15. Inserted vide Section 9 of the Finance Act, 2017 w.e.f. 01-04-2018 16. Inserted vide Section 9 of the Finance Act, 2017 w.e.f. 01-04-2018 17. Inserted vide Section 10 of the Finance Act, 2020 w.e.f. 01-06-2020 18. Substituted vide Section 10 of the Finance Act, 2020 w.e.f. 01-04-2020 before it was read as, "and the person in receipt of the income furnishes along with the return of income for the relevant assessment year" 19. Substituted vide Section 10 of the Finance Act, 2020 w.e.f. 01-06-2020 before it was read as, "Provided that" 20. Substituted vide Section 10 of the Finance Act, 2020....
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....01-06-2020 before it was read as, "Provided that the provisions of sections 11 and 12 shall apply to a trust or institution, where the application is made under-- (a) sub-clause (i) of clause (ac) of sub-section (1), from the assessment year from which such trust or institution was earlier granted registration; (b) sub-clause (iii) of clause (ac) of sub-section (1), from the first of the assessment years for which it was provisionally registered:" 25. Substituted vide Section 4 of the The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 before it was read as, "Provided further that] where registration has been granted to the trust or institution under section 12AA ^21[or section 12AB]" 26. Substituted vide Section 4 of the The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 w.e.f. 01-06-2020 before it was read as, "^20[Provided also]" 27. Substituted vide Section 4 of the The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 w.e.f. 01-06-2020 befor....