return of income of unregistered trust

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sathyam (Querist)
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08 May 2010 Dear Expert,
Pls let me know the procedure for filing roi of a public charitable trust which has not got itself registered under sec.12A. whether any audit report to be given. Kindly reply asap.

CA Gangadhar Mishra

CA Gangadhar Mishra (Expert)
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08 May 2010 file itr-5, no audit required if the gross income is less than 160000/- for A.Y.2010-11.

sathyam

sathyam (Querist)
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11 May 2010 Thank u Mr.Mishra. I have another doubt. In a public charitable trust, can authors and trustees be same person.Because a charitable trust formed by 4 persons and they are the trustees also.All of them are authors as well as trustees? Kindly clarify.

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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21 July 2025 Here’s a clear response for your questions about unregistered public charitable trusts:

1. Filing Return of Income for an unregistered public charitable trust:
Even if the trust is not registered under Section 12A, it is still required to file Income Tax Return (ITR-5) if it has any income.

There is no exemption from filing return just because it is unregistered.

If the gross income is less than ₹1,60,000 (for AY 2010-11), then audit is not required.

If the income exceeds the prescribed limit, an audit report under Section 12A(b) or relevant section may be required.

2. Can authors and trustees be the same persons in a public charitable trust?
Yes, authors (founders) and trustees can be the same individuals.

It is common for the founders of a trust to also be appointed as trustees.

There is no legal bar in the Income Tax Act or Trust Act that prevents this.

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