Re-Registration u/s 12AB for Trust/Institution



Quick Summary
Existing trusts and institutions registered under Section 12AA must re-register under Section 12AB from 1st April 2021. This new registration is valid for five years, or three years for provisional registrations. To complete the process, you'll need to submit either Form 10A or Form 10AB by 31st August 2021, along with various supporting documents like trust deeds, activity reports, and financial statements.

Effective Date

All the existing trusts and institutions registered u/s 12AA shall re-register themselves u/s 12AB w.e.f. 01.04.2021

Registration u/s 12AB

Registration granted u/s 12AB shall remain valid for 5 years. (3 years in case of provisional registration)

Re-register Trust/Institution under Section 12AB

Forms to be filled

Form 10A: (Last date of filling - 31.08.2021)

  • Application for revalidation of registration/approval for existing organizations registered/approved under section 12A/12AA/80G.
  • Application for provisional registrations/approval under section 12AB/80G

Form 10AB: (Last date of filling - 31.08.2021) (before 6 months of expiry of previous registration)

  • Conversion of provisional registration into regular registration
  • Renewal of registration/approval after five years
  • Activating inoperative registration under section 10(23C)/10(46)
  • Re-registration for modification of objects for entities registered u/s 12
 

Documents to be submitted

  • Self-certified copy of the registration certificate
  • Self-certified copy of trust deed (in case of public trust)
  • Self-certified copy of FCRA (Foreign Contribution (Regulation) Act, 2010) Registration Certificate (If any)
  • Self-certified copy of existing order granting registration under section 10/12A/12AA/12AB/ 80G
  • Self-certified copy of an order of rejection of application for grant of registration under section 12A/12AA/12AB/ 80G (if any)
  • NGO Darpan ID and registration detail
  • Activity Report since registration or last three years (From FY 2018-19 to 2020-21)
  • Self-certified copies of the annual accounts with audit report since registration or last three years (From FY 2018-19 to 2020-21)
  • List of governing body/ Trustees/ shareholders/ directors along with their name, address, PAN No., Email & contact no.
  • Amount of expenditure incurred for religious activity since registration or last three years (From FY 2018-19 to 2020-21)
  • Note on the activities of the applicant
 

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About the Author

I am a CA Finalist and a Commerce Graduate. Apart from academics, I love playing keyboard, I am a state level medalist in Swimming Sport, I am Managing Partner at SCGF and I am Founder of Taxchela. My interest in sports has also helped me in understanding team dynamics.

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