CPC shall process the Form for re-registration of the Trust under Form 10A and not your local Income tax officer

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We had discussed earlier that Form 10A has been released for re-registration of Charitable Trust u/s 12AB who were already registered under Income tax Act section 12A or 12AA.

Now, CBDT has vide notification 30/2021 clarified that any such form for registration of trust shall be processed by Director of Income Tax(Centralized Processing Centre), Bengaluru and Commissioner of Income-Tax (Exemption), Bengaluru.

Thus, now the above authority shall have be authorized to receive applications for registration, pass order granting registration, issue Unique Registration Number (URN) to the applicants and also cancel the approval granted.

The Forms issued for below mentioned purpose shall be under the power of above mentioned authority:

1. Application under sub-clause (i) or (vi) of clause (ac)of sub-section (1) of section12A.

2. Application under clause (i) or clause (iv) of first proviso to subsection (5) of section 80G.

3. Application under clause (i) or clause (iv) of first proviso to clause (23C) of section 10.

All the above application relates to re-registration for already registered trust or organisation.

Hence, all such application will be more or less processed by CPC and not local Commissioner and this could create problem in case of old trust where proper documents are not available and even be a boon for new trust who have all the proper documents and their application will be processed very smoothly.

Also, if your Form is not getting processed your local officer cannot do anything as the authority doing same is with CPC, Bangalore.

To read the fill notification CLICK HERE.

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