Extension of Registration Procedure under section 12AB of The Income Tax Act 1961.

Section 12AB is applicable for the registration of all the existing charitable and religious institutions (including NGOs). The registration of eligible trusts needs to be made before the due date. Here in this post, we will tell you the last date of section 12AB registration.

Last date of Section 12AB Registration

The last date of section 12AB registration has been extended many times by the department, the updated status of which is given here-

Section 12AB comes into effect from 1st June 2020, and eligible assessee is required to apply for registration and approval within a period of 3 months i.e. before 31st August 2020.

Further, as per the tweet made by CBDT on 08 May 2020, the date for getting registered under section 12AB has been extended to 01st October 2020, resulted from extension the assessee is required to get registered within a period of 3 months i.e. before 31st December 2020.

last date of section 12AB registration

The last date for the New Registration procedure prescribed under section 12AB for charitable trusts and institutional introduced by Finance Act 2020 has been deferred and extended to 01 April 2021 by the Taxation and Other Laws (Relaxation and Amendments of Certain Provisions) Act, 2020.

Latest Update of 12AB Registration Due Date

12AB Registration Due Date– On consideration of difficulties reported by the taxpayers and other stakeholders in electronic filing of certain forms under the provision of Income Tax Act, 1961 read with Income Tax Rules, 1962, The CBDT vide circular no. 16/2021 dated 29th August 2021, extends the due dates for electronic filing of such forms including Form No. 12AB as under-

S.No.Nature of Forms/ExtensionProvisions of Income TaxOriginal Due Dates Extended due dates vide Circular No. 16/2021
1.The application in Form No. 10A for registration/intimation/approval of Trusts/Institutions Research Associations etc.U/s 10 (23C), 12A, 12AB, 35(1) (ii)/(iia)/(iii) and 80G of the IT Act30.06.202131.03.2022
2.The application in Form No. 10B for registration of approval of Trusts/Institutions Research Associations etc. Section 10(23C), 12A or 80G28.02.202231.03.2022

Frequently Asked Questions- FAQs

  1. How can I register for section 12AB?

    The application for registration under section 12AB of the Income Tax Act can be made by filing Form 10A online on the Income Tax Portal. The form is available at the portal under the E-file menu > Income Tax Form Section, which will visible after login to the portal.

  2. Is form 10A available?

    Form 10A shall be used for the following purpose-
    Application for revalidation of registration/approval of existing organization registered/approved u/s 12A/12AA/80G.
    Application for provisional registration/approval u/s 12AB/80G.

    Due Date to apply in form 10A-
    a) Trusts already approved/registered and their approval/registration is continuing as of 01-04-2021: On or before 30.06.2021
    b) Trusts making application for provisional registration/approval: 1 month before the commencement of the previous year from which the said approval is sought.

  3. To whom the application for registration u/s 12AB shall be made?

    The application shall be made online, to The Commissioner or Principal Commissioner of Income Tax who shall pass an order granting approval or rejection within three months from the date of commencement of the new provision.

    For rejection, if appropriate authority is satisfied that the applicants have not complied with the objects mentioned, shall cancel the application by providing a reasonable opportunity to be heard.

  4. Which form is applicable for application in section 12AB of the Income Tax Act

    The application u/s 12AB shall be made online by filing Form 10A and Form 10AB along with the required documents-

    Under digital signature, if the return of income is required to be furnished under digital signature, OR
    through electronic verification code in a case not covered for digital signature.
    Form No. 10A or 10AB, as the case may be shall be verified by the person who is authorized to verify the return of Income.

  5. What is the Validity period of Registration u/s 12AB?

    The registration granted u/s 12AB will remain valid for 5 years, however, in the case of provisional registration, it shall be valid for 3 years. All the registration granted under section 12AB shall be subject to renewal as determined under the new scheme of registration.

  6. Why does all the trust need to get register under Income Tax again?

    The Finance Bill 2020, wants to consolidate all trust data to provide an electronic database. There are many old trusts registered, however have misplaced their registration number nor does the Income Tax Department have any record of the same.

  7. Who is required to register under section 12AB of the Income Tax Act?

    To continue availing exemption under section 10 or 11 (as the case may be), all the existing charitable and religious institutions (including NGOs) which are registered or approved under section 12A, section 12AA, section 10(23C), section 80G are compulsorily required to move to section 12AB for fresh registration. All the eligible assessee needs to take registration before the Last date of Section 12AB Registration.

  8. Who Can file form 10A?

    Form 10A shall be used for the following purpose-
    Application for revalidation of registration/approval of existing organization registered/approved u/s 12A/12AA/80G.
    Application for provisional registration/approval u/s 12AB/80G.

Also Read- List of documents required to get registered under section 12AB of Income Tax Act, 1961.

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Disclaimer: The information contained in the above article are solely for informational purpose after exercising due care. However, it does not constitute professional advice or a formal recommendation. The author does not own any responsibility for any loss or damage caused to any person, directly or indirectly, for any action taken based on the above article.

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Compiled by- CA Chirag Agarwal (Practicing Chartered Accountants)

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