01 April 2022
A trust is in operation i.e performing charitable activities since long but has never applied for registration u/s 12A. After the introduction of new section the trust applied for registration for the first time and provisional registration was alloted. Now my query is regarding the time limit by which the abovesaid trust should file 10AB to get final registration for 5 years, as the condition of within six months from commencement of activities seems impractical. Experts please guide
02 April 2022
The Time limit for making application in Form 10AB for all the Trust/ Institutions who got the provisional registration or approval for a period of 3 years for registration u/s 12AB shall be earlier of the Following 6 months prior to the date of expiry or Within 6 months of commencement of activities. So apply for it.