the society registered under section 12 AA , now as per new provision new application filed in form 10A and got order in Form 10AC??
now is it mandatory to file form 10AB??
You have to file Form 10AB for sure
but when depends on whether you are provisionally registered or you have an approval period of 5 years
If you have permanent reg/approval period of 5 years you shall file form 10AB after 5 years
howevef if you have provisional registration you shall file form 10 AB within 6 months of commencement of charitable activities
provisional reg is valid for 3 years in case you do not commence your activities reapply aftef 2.5 years
CAclubindia
