What is the process of 80G and 12A registration for new trust and also existing trust? Trust is holding pan but not filing ITR further not registered under 12A this year TDS is done on interest what is the remedy?

Reply—

Procedure of registration u/s 80G is as follows—

As per Rule 11AA of Income Tax Rules, 1962, (1) The application for approval of any institution or fund under clause (vi) of sub-section (5) of section 80G shall be in Form No. 10G and shall be made in triplicate.

(2) The application shall be accompanied by the following documents, namely :—

(i) Copy of registration granted under section 12A or copy of notification issued under section 10(23) or 10(23C) ;

(ii) Notes on activities of institution or fund since its inception or during the last three years, whichever is less ;

(iii) Copies of accounts of the institution or fund since its inception or during the last three years, whichever is less.

(3) The Commissioner may call for such further documents or information from the institution or fund or cause such inquiries to be made as he may deem necessary in order to satisfy himself about the genuineness of the activities of such institution or fund.

(4) Where the Commissioner is satisfied that all the conditions laid down in clauses (i) to (v) of sub-section (5) of section 80G are fulfilled by the institution or fund, he shall record such satisfaction in writing and grant approval to the institution or fund specifying the assessment year or years for which the approval is valid.

(5) Where the Commissioner is satisfied that one or more of the conditions laid down in clauses (i) to (v) of sub-section (5) of section 80G are not fulfilled, he shall reject the application for approval, after recording the reasons for such rejection in writing :

Provided that no order of rejection of an application shall be passed without giving the institution or fund an opportunity of being heard.

(6) The time limit within which the Commissioner shall pass an order either granting the approval or rejecting the application shall not exceed six months from the [end of the month in] which such application was made.

Procedure of registration u/s 12A is as follows—

Application for registration of charitable or religious trusts as per Rule 17A of Income tax rules—

(1). An application under clause (aa) or clause (ab) of sub-section (1) of section 12A for registration of a charitable or religious trust or institution shall be made in Form No. 10A and accompanied by the following documents, namely:—

(a)		where the trust is created, or the institution is established, under an instrument, self-certified copy of the instrument creating the trust or establishing the institution;
(b)		where the trust is created, or the institution is established, otherwise than under an instrument, self-certified copy of the document evidencing the creation of the trust, or establishment of the institution;
(c)		self-certified copy of registration with Registrar of Companies or Registrar of Firms and Societies or Registrar of Public Trusts, as the case may be;
(d)		self-certified copy of the documents evidencing adoption or modification of the objects, if any;
(e)		where the trust or institution has been in existence during any year or years prior to the financial year in which the application for registration is made, self certified copies of the annual accounts of the trust or institution relating to such prior year or years (not being more than three years immediately preceding the year in which the said application is made) for which such accounts have been made up;
(f)		note on the activities of the trust or institution;
(g)		self-certified copy of existing order granting registration under section 12A or section 12AA, as the case may be; and
(h)		self-certified copy of order of rejection of application for grant of registration under section 12A or section 12AA, as the case may be, if any.

Posted Date: Jul 26, 2019

What is the process of 80G and 12A registration for new trust and also existing trust? Trust is holding pan but not filing ITR further not registered under 12A this year TDS is done on interest what is the remedy?

Reply—

Procedure of registration u/s 80G is as follows—

(2) The application shall be accompanied by the following documents, namely :—

(i) Copy of registration granted under section 12A or copy of notification issued under section 10(23) or 10(23C) ;

(ii) Notes on activities of institution or fund since its inception or during the last three years, whichever is less ;

(iii) Copies of accounts of the institution or fund since its inception or during the last three years, whichever is less.

Provided that no order of rejection of an application shall be passed without giving the institution or fund an opportunity of being heard.

Procedure of registration u/s 12A is as follows—

Application for registration of charitable or religious trusts as per Rule 17A of Income tax rules—

(a)		where the trust is created, or the institution is established, under an instrument, self-certified copy of the instrument creating the trust or establishing the institution;
(b)		where the trust is created, or the institution is established, otherwise than under an instrument, self-certified copy of the document evidencing the creation of the trust, or establishment of the institution;
(c)		self-certified copy of registration with Registrar of Companies or Registrar of Firms and Societies or Registrar of Public Trusts, as the case may be;
(d)		self-certified copy of the documents evidencing adoption or modification of the objects, if any;
(e)		where the trust or institution has been in existence during any year or years prior to the financial year in which the application for registration is made, self certified copies of the annual accounts of the trust or institution relating to such prior year or years (not being more than three years immediately preceding the year in which the said application is made) for which such accounts have been made up;
(f)		note on the activities of the trust or institution;
(g)		self-certified copy of existing order granting registration under section 12A or section 12AA, as the case may be; and
(h)		self-certified copy of order of rejection of application for grant of registration under section 12A or section 12AA, as the case may be, if any.