Conditions u/s 12A for Claiming Exemption u/s 11 & 12 - In case of amendments in the objects after registration - Fresh registration is required u/s 12AA - Budget 2017-18 w.e.f. AY 2018-19
2 February, 2017
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Registration requirement for trusts: amended objects not conforming to original registration must seek fresh 12AA registration within thirty days. Where a trust or institution registered under section 12AA or earlier section 12A adopts or modifies its objects so they no longer conform to registration ... Summary
Registration requirement for trusts: amended objects not conforming to original registration must seek fresh 12AA registration within thirty days.
Where a trust or institution registered under section 12AA or earlier section 12A adopts or modifies its objects so they no longer conform to registration conditions, it must apply for registration in the prescribed form and manner within thirty days of such adoption or modification and be registered under section 12AA to qualify for sections 11 and 12 exemptions.
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