Easy Form 10A Online Registration Process for Trust/Societies

CBDT has provided Notification No. 19/2021 dated 26th March 2021 which makes it essential for the trusts/ societies/institutions registered under sections 12A and 80G to obtain fresh registration in the specified format.

Latest Update

The CDBT has issued Circular No. 7, which extends the due date for the online registration process for Trusts/Societies using Form 10A until June 30, 2024. Read Circular

From 10A Due Date for Existing, New and Provisionally Registered/Approved Trusts

Existing Trusts: The deadline for filing Form 10A, which pertains to existing organizations unable to renew their registration, has been extended until 30th June 2024.

New Trusts: To obtain provisional registration or approval, new trusts must submit their application at least one month before the commencement of the relevant assessment year.

Provisionally Registered/Approved Trusts: Such trusts are required to apply for regular registration or approval using Form No. 10AB. This application should be submitted at least six months before the provisional period expires or within six months of commencing activities, whichever occurs earlier.

Online Process of Registration Form 10A on ITR Portal

• Log on to the E-filing portal of the income tax department via https://www.incometax.gov.in/iec/foportal/.
• Proceed towards Income tax forms and then Furnish the Income-tax forms beneath the e-file tab.
• Choose the Form name as Form 10A and related assessment year from the drop-down list.
• Choose the option of prepare and submit online in the submission mode.
• Furnish all the information needed in the form and attach the needed and subject documents.
• Submit the form through the digital signatures or Electronic Verification Code (EVC) as needed during the furnishing return.

Needed Information

Below is the list of required documentation and attachments.

Incorporation/Constitution Details

• Section code (list attached)
• Nature of activities and the kind of constitution according to the trust deed/MOA/ additional instruments
• Registration Number & Date of Registration & Name of Authority giving these registrations
• Information on additional enrollment

Information of the Key People

• Below are details of all the Author (s)/ Founder (s)/ Settlor (s)/Trustee (s)/ Members of society/Members of the Governing Council/ Director (s)/ Shareholders holding 5% or more of shareholding / Office Bearer (s) as on the date of application.
• Towards the concern when an individual is not a single one then furnish the provided below information of the natural people who are advantageous owners (5% or exceeding) of these individuals as of the application date.

S.no

Name

Relation

Percentage of shareholding in case of  shareholder

Unique Identification Number

ID code

Address

Mobile number

Email address

Information on Assets and Liabilities

It consists of information on the long-term liabilities, amount of corpus fund, investments, and others.

Details of income

The information via grants is obtained through the government and others.

Attachments Required for Form 10A

• Self-certified copy of the instrument/document as proof of the creation, or establishment of the applicant (i.e Trust Deed/MOA/any additional instrument)
• Self-certified copy of enrollment with the Registrar of Companies or Registrar of Firms and Societies or Registrar of Public Trusts, according to the case that is Registration Certificate)
• Self-certified copy of current order allotting registration under section 12A or section 12AA or section 12AB, under the case.
• Self-certified copy of existing order granting registration under section 80G of the Income-tax Act, under the case.
• Self-certified copy of registration under the Foreign Contribution (Regulation) Act, 2010 (42 of 2010), if the applicant is registered as per the Act.
• The petitioner is there during any year or before the fiscal year where the application towards the enrollment is created, Self-certified copies of the annual accounts of the petitioner towards the period of instantly 3 former years.
• Self-certified copy of the order of elimination of the applicant towards the allotment of approval beneath clause (23C) of section 10 or Section 80 G.
• For the current order, the self-certified copy allotting approval beneath clause (23C) of section 10.

The commissioner on the receipt of this application investigated the documents given through the petitioner and provides the order in Form 10AC in 16 digits Alphanumeric Unique Registration Number.

Application for registration under section 12A/80G/10(23C) chooses one of the following codes mentioned in Section Code in Incorporation/constitution details

Download Form No. 10A and Instructions to file Form No. 10A

Download Form 10A in PDF Format