Fresh registration u/s 12A of Income tax if objects are amended

If you are a registered charitable trust, society or a company registered u/s 8 of the Indian Companies Act 2013 and if you have changed or amended the objects of your organization, the Income tax Act 1961 now requires your organization to apply afresh for registration u/s 12A in the new online Form 10A. This must be done within “thirty days from the date of such adoption or modifications of the objects”.

Finance Act 2017 had inserted clause (ab) after clause (aa) of section 12A(1) of Income tax Act 1961 according to which if a trust or an institution has been granted registration and subsequently it has adopted or undertaken modifications of the objects which do not conform to the conditions of (the original) registration, it shall be required to obtain fresh registration by making an application within a period of thirty days from the date of such adoption or modifications of the objects in the prescribed form and manner.

Accordingly Rule 17A has been substituted by the Income-tax (First Amendment) Rules 2018, with effect from 19^th February 2018. The amended rules provide for application for registration of charitable or religious trusts as under:

Application for registration of charitable or religious trusts

Application for registration of a charitable or religious trust or institution shall be made in Form No. 10A.

This application is to be made under clause (aa) or clause (ab) of sub-section (1) of section 12A.

• Clause (aa) of section 12A(1) provides for application for (new) Registration of the trust or institution.
• Clause (ab) of section 12A(1) provides for fresh (re) registration of Trust where a trust or an institution has been granted registration and subsequently it has adopted or undertaken modifications of the objects which do not conform to the conditions of registration.

Documents to be furnished with Form 10A

Application in Form 10A shall be accompanied by the following documents:

• Self-certified copy of the instrument creating the trust or establishing the institution (e.g. Trust Deed or Memorandum & Articles of Association)

• Self-certified copy of registration with Registrar of Companies or Registrar of Societies or Charity Commissioner.

• Self-certified copy of the documents evidencing adoption or modification of the objects, if any (e.g. Scheme of Management approved by the Charity Commissioner or duly registered Deed of Amendment or order the court, if any and as the case maybe)

• Certified copy of the annual reports of the trust/institution for a maximum three immediately preceding financial years, if applicable.

• Note on the activities of the trust or institution.

• Self-certified copy of existing order granting registration under section 12A or section 12AA, as the case may be.

• 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.

• Under digital signature, if the return of income is required to be furnished under digital signature.

• Through electronic verification code in a case not covered in above clause.

Mandatory E-Filing of the Form No. 10A

Form No. 10A shall be furnished electronically.

Verification of Form No. 10A

Form No. 10A shall be verified by the person who is authorized to verify the return of income under section 140, as applicable to the Assessee.

Please note that the old Form No. 10A is no longer valid. From 19^th February 2018 the substituted Form No. 10A has been made available on the E-filing portal of Income tax.