12AB, 80G Provisional & Final Registrations on Form-10A and Form 10AB
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- เผยแพร่เมื่อ 18 ต.ค. 2024
- Effective from April-01-2021, following significant changes are going to be implemented in the Income Tax Act, 1961 and Rules relating to the applications and grant of registrations to NGOs under Section 12AB, 80G and Section 35(1):-
All NGOs which are already APPROVED under Section 12A/12AA and Section 80G as on this date + such NGOs who shall be seeking PROVISIONAL REGISTRATIONS with the Department shall file their Applications on Form-10A.
All NGOs having provisional registrations shall at the time of seeking Final Registrations + All NGOs in future at the time of applying and obtaining subsequent registrations shall file their applications on Form-10AB.
Form-10G (for applying Registration u/s 80G) has been done away with.
Form-10A or Form-10AB is a common Form for both types of Registrations applied either Section 12AB and/or Section 80G Registrations.
Registrations granted on Form No. 10AC and Form No.10AD shall carry a 16 digit alphanumeric Unique Registration Number (URN).
All Trust/ Societies/ Not-Profit Making Section-8 Companies granted Section 80G and Section 35(1) Registrations shall be required to file Online on Form No. 10BD; an “Annual Statement of Donations received” latest by May-31 immediately following the financial year in which the donation is received.
The NGO shall be required to issue a “Certificate of Donation” to the Donor on Form-10BE for the amount of Donation given.
Watch this Video for the following contents-
Section 12AB Registration Process
Section 80G Registration Process
Section 10(23C) Registration Process
Registration of Trust, Society and Section 8 Company
New Procedures for Section 12AA 12AB 10(23C) and 80G Registration
Registration of NGO with Income Tax Department
Provisional Section 12AB and 80G Online Registration at www.incometax.gov.in
For Further Clarifications please touch base with the undersigned.
Best Regards
Suresh Wadhwa, LL.B., FCA
HO: Office No. 24, 4th Floor, Ansal Plaza Building, Vaishali, Sector-1
Ghaziabad-201010 [Delhi-NCR], UP | Nearest Metro Station: Vaishali, India
T: +91-120-410-6738 | E: office@sharkauditors.com | W: www.sharkauditors.com
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List of all Exempt Institutions Registered under Section 12AB or 10(23C) or Section 80G
The Income Tax Department has released the database of all 4,26,920 Provisional OR Final Registrations granted u/s 12AB or 10(23C) or Section 80G on its website.
incometaxindia.gov.in/Pages/list-of-exempt-institution-form-10-ac.aspx
The database is last updated upto November-22-2022. You can search/check the name of your/ any NGO in the database.
Best Regards
Suresh Wadhwa, LL.B., FCA
We applied for renewal of 12A and 80G through Wadhwa ji and got my renewed provisional certificates within one week.
Thanks for their valuable guidance and support.
Samarpan Charitable Trust
Thank u so much....Very informative..And I think u r best in this space....Thank u so much for providing 12AB&80G in the same day of apply..
Outstanding work!
Pranav,
Hope Begins Foundation
Respected Shri Suresh Wadhwa ji,
Good Evening Sir,
We are from "Hindu Sevak Samaj Foundation" would like to thank you for your support in getting the Certificates 80G & 12A with a short period within a hours. We are very much impressed on your commitment and timelines.
Thank you sir once again and We would recommend SHARK & ASSOCIATES for those who are looking for taking such services.
Regards
Poorna Chander
Hindu Sevak Samaj Foundation
Mancherial
Thanks for the valuable information ,Ayati Helping Hands Foundation has benefitted immensely with the services of Mr Suresh Wadhwa, who is a thorough professional without any doubt.
It's my pleasure
बहुत अच्छी जानकारी दी इस के लिए धन्यवाद ।
Superb explanation sir
The application under Section 10(23C), 12AB, 35(1)(ii)/(iia)/(iii) and 80G of the Act in Form No. 10A/ Form No.10AB, for registration/ provisional registration/ intimation/ approval/ provisional approval of Trusts/ Institutions/ Research Associations etc., required to be made on or before 30th June, 2021, may be made on or before 31st August, 2021.
CBDT, PRESS RELEASE dated June-25-2021
One of the finset guidance I ever get after talking to you.
We APMVM Foundation Bangalore availed the services of Mr. Wadhwa to get our 80G Registration and were delighted at how organised the team was in processing the documents. In a matter of about 4 weeks we received our registration. We would recommend them for any organisation looking for such services.
Wonderful news!!
very informative. Thanks
Amazing Knowledge shared Sir! Thank you!
This video very informative and explains the amendments in very simple language. Thanks Tax Bulls for their continuous contribution 👍
Suresh Wadhwa ji- Thank you very much for the video. This is very informative, easy to understand and very helpful. Good job. Please keep sharing
Very helpful video👍👍👍
We have heard high words of appreciation for you. Is this true that you provide your Professional Services absolutely free of costs to certain NGOs who are promoting the noble cause of Farmers & Hinduism? Kindly reply.
Great work sir .... really very precise information.. thank you sir
as always, Suresh #TaxBulls very concise and precise, I find it very informative. Please keep us posted with similar topics on Indian taxation.
Thanks. Nicely explained 😀
Reply to the Most Common Question:
(a) If an NGO is applying for Section-12AB registration for the first time in its life, the Code Number shall be: 02; and similarly for Section 80G application, the Code Number shall be: 12;
(b) In otherwise case the Codes shall be 01 and 11 for Section-12AB and Section 80G applications respectively.
Best Regards
Suresh Wadhwa, LL.B., FCA
Quite informative...Thanks for details
There is lot of ambiguity in this space..Thanks for elaborating in detailed manner.
Very informative
CBDT with a view to avoid genuine hardship to taxpayers, condones the delay in filing of Form 10A up to 25th November, 2022 in respect of certain provisions of section 12A / section 10(23C) / section 80G / section 35 of the Income-tax Act, 1961.
CBDT Circular No.22/2022 dated 01.11.2022
Very informative thanks
Sir, very nice lecture. Sir, if you could present with a PPT , it would have been wonderful. All the best. CA BVR Sagar
Remarkable delibration.
Excellent
@taxbulls
How to register 80G online
Eshka live video banadijye Sir
How new registration for 12A and 80G for FY 2022-23
Thank you Sir, Sir one of my Client is an NGO and received Provisional registration in Form No. 10AC and in that form it is clearly mentioned that "Provisional registration is being granted" 02-Sub clause (vi) of clause(ac) of sub-section (1) of sec 12A and is valid for three assessment year. Sir my question is that is the Provisional Registration is full and final or the said NGO or Trust will receive a FINAL order of Assessment for the said 12A registration. Simultaneously, the said NGO also applied for 80G registration but have not received any kind of communication from the Dept. Is there a separate order for 80G registration will receive by the NGO in future?? Thank you Sir.
Your Queries are multiple. It is better to speak over a brief call.
@@sharkandassociates487 Thank you for your generous response sir, What is the best time to call. May I call on the number provided in the description of this vedio? Thank you Sir.
@SHARK AND ASSOCIATES Hai sir, code no 1 and 11 for existing 12a and 80 registration and code 2 and 12 is new registration for 12a and 80g is it right sir?
Is Form 10 BE to be issued annually one for one donor ? OR for each donations ?
Form-10BE is an Annual Return to be filed by May-31-20XX. So every donor (who has furnished his PAN) shall be required to be issued Annual Consolidated Certificate of Donations in one Line item.
If the trust is newly established in the F.Y 2020-21 and not registered for 12A/80G before now it has to apply for fresh registration by 30-06-2021 right? and they have started the activities too because somewhere I heard that one month prior to the PY relevant to AY registration has to be done
what was process for new NGO registaion
Request you to please re-frame your Question in detail for my reply.
You have commented on one of our Oldest Video which is bit obsolete today as per law, therefore unable to understand your exact query.
Has the new form 10AB been notified? Should we wait for new forms or re-registration can be done in old form 10A itself?
Form-10AB has not been activated Yet at the website of the Income Tax efiling. At present, as per Law, all Applications shall be filed on Form-10A only. Old Form-10A has been completely replaced with "New Form-10A". Form-10AB shall be used in future.
Sir repetation is too much ..please use black board
Sir.. I have 12A and 80G and will be re-registering.. Regarding Annual Return of Donations, should all donation transactions be made available in the Return or only those donations for which the donor wants to claim 80G deduction?
Obviously, you shall be able to file Annual Return of Donations received [Form-10BD] only in respect of those Donors who shall be providing you their PAN Numbers and wish to claim deduction u/s 80G.
Is the form 10AB out??? Becoz still in the income tax login der is only form 10A. Plz let me know on urgent basis.
Form-10AB has not been made operational yet. At present, all cases shall be filed on Form-10A under Transitional Provisions or under Provisional Registrations. Trust this helps. Thanks, Suresh Wadhwa
@@sharkandassociates487Thank you Sir for ur prompt response. We have a client who is currently registered under 12AA, so should I move ahead and file form 10A as you mentioned? Will that be taken into account as transfer into section 12AB?
@@nairvarsha6320 You must proceed further on Form-10A only. Actually Form-10A is right and correct Option to apply if you carefully go through Section 12AB (3) read with 12AB(1)(c) read with Section 12A(1)(ac)
What should be effective date of registration if registered under section 12AA ..(s .no 7e).. example date of registration is 23.02.2021..and it is applicable from Ay2021-2020....than effective date of registration is 1.04.2020 but if I put this date the form is not getting submitted it is showing effective date of registration cannot be less than the order of registration..what should be done in such case
Can u guide us how to fill the forms and procedures for filling of forms correctly. Some of the sections are not clear
Hello sir
Sir mene Apne Ngo ke liye 12A And 80G(form 10a and 10g) dono ke liye January me apply kiya tha vo abhi tk pending hai to ab muje kya krna hoga.
Kya mujhe vaps se 10a new form fill krna hoga ?????
You need to do nothing but wait. If your BOTH Applications were PENDING as on March-31-2021, then these applications shall be deemed to be shifted to the new regime. You may check regularly through your Login Profile, I am pretty confident that your NGO should be granted Both Registrations on Provisional Basis latest by May-31-2021 if all documents were properly and correctly filed at the time of original registrations in Jan-2021.
@@sharkandassociates487 Thank you so much sir i am so glad for your valuable time and answer.🙏🙏🙏🙏
I will spread your video to all my social worker and other Ngo.
Your video are very valuable for NGO.
❤️THANK YOU SO MUCH SIR❤️
Sir can i get in touch with you personally for few queries
. As i am on final step., i need skme guidamce .. it would be reallly great if you can spare some time.for me .
Pl call Ms. Taruna at 9717 00 2510. She will be happy to assist you
For new 12A application under 10A form which section code will be applicable
Is new registration or renewal of registration fully electronic process now?
Yes Absolutely!!
Sir how can i apply for 35 1 and 2a
Sir, one of my clients applied for 12AA registration on 4th March, 2021 when the old form was available...Now we were provided with provisional registration...Can we apply for 80G with provisional registration? What form to file for final registration?
You can and you should immediately apply for Section-80G Registration on Form-10A under Provisional Registration under Code No.12
Form-10AB has not been launched or activated at the website of Income Tax Department Yet. You need to wait for the appropriate times in future.
I have registered trust and 12a but no activity till date but want to do activity and take both 12a and 80g also which form I have to file thanks
Both Registrations shall be applied on Form-10A which shall be filed 2 times. The answer to your question has already been given in the First Pinned up Comment.
@@sharkandassociates487 so same data for both 12a and 80g
What if trust deed does not contain registration number and authority granting registration? What should be filled in such case
First of all, Pl refer to the “Certificate of Registration” of your Trust.
Secondly, Trusts are registered by the SUB-REGISTRARS in most of the States and in few states (like Maharasthra), these are registered by the Charity Commissioner. You can proceed accordingly.
Keya 12A and 80G dono renewal or revalidation ekhi application 10A me hoga. Yeha do alag application korna porega. Please help me sir
You shall be required to file 2 Separate Form-10A one for Section-12AB application and another for Section-80G application respectively.
Sir I select wrong code and section now what to do.. Actually I was applying for fresh registration but unfortunately select code 1 and 11 section.
You have FILED Applications under the Wrong Codes. In my view, Let the Department Reject your applications latest by May-31-2021 and then you can file afresh/ "OR" you may still file all afresh applications with the Correct Codes 02 and 12 but on 01.05.2021 (i.e. in the month of May-2021) so that the due dates of disposing of these applications can fall in month of June-2021 by the Department. I hope you get my point.
Sir; I'm going to submit Renewal Application for Section 12A & 80G Registration procedure. Sir; in the original Notification dated 26th March; 2021; it was stated in the instruction filling the Form 10A that if I had submitted last years ITR then no need to provide last three years Annual Accounts. But in the online form; it gives us space for uploading last three-years Annual Accounts; please advise what to do in this regard. Kindly guide us. Thanks
Sir my trust is 12A & 80G registered. Is it compulsory to mention all the donations received during the year in Form 10BD & reconcile with ITR filed? Because in my trust not possible to get PAN of every donor as some donors donate 100,150,200 & even they don't want to claim deduction u/s 80G.
The Answer is "NO". I am sure once Form-10BD is launched we shall find that Petty Donations where the Donors have not furnished their PANs to the NGO shall not be required to be reported in the Annual Return of Donations.
@@sharkandassociates487 thank you sir for reply..
Hamari sastha Ko aaj hi 10AC ka certificate aaya he..
To kya isse hi ham 80g ka Labh le sakte he ?
Ya nhi to 10AC ke kitabe dino baad 80g aane ka pravdhaan he ?
Krupya bataye ..
Please tell about which clouse selected when we fill form 10 a for 12 a and 80 g registration
Sir, provisional certificate postal ke dwara ayega na email ke dwara ayega ? please answer sir.
Provisional Orders on Form-10AC shall be delivered ONLY at the registered email address of the applicant NGO.
@@TaxBulls thank you sir.
sir mene 12aa ka provision registration le liya hai kiya mujhe 80g ka provisional milsakta hai ya nahi agar milta hai to kab apply karen
Sir, we NGO applied for Section-12AB registration for the first time in its life after 4 years of incorporation, and selected code 01 and 11, just after filing form and affixing dsc we received provisional registration number which is 6 digit, Queries are :
1. Do we need to re apply form 10 A with code 02/12 now ? OR
2. Should we keep working and wait for final 16 digit URN now?
3. Can we verify such 6 digit Provisional Regn, No, from IT website? to seek donations for work now
You have FILED Applications under the Wrong Codes. In my view, Let the Department Reject your applications latest by May-31-2021 and then you can file afresh/ "OR" you may still file all afresh applications with the Correct Codes 02 and 12 but on 01.05.2021 (i.e. in the month of May-2021) so that the due dates of disposing of these applications can fall in month of June-2021 by the Department. I hope you get my point. Please do not seek donations based upon wrong Codes and moreover the Donors will give you Donations based upon Provisional Orders issued on "Form-10AC". Pl wait to receive Correct Provisional Orders on Form-10AC.
Sir for 12ab registration FCRA is needed?? Sir
No. No. Not at all. The Form-10A only requires you to provide the FCRA Registration Number in case, the NGO is having any; as on the date of filing of application.
Sir need your advice..a 12A registered entity applied for re-registration under 12AB in December 2020 without knowing that it was deferred to April 2021. A notice been issued by IT department as if the entity applied for fresh registration. Do they have any recourse?
The relevant Form-10A has been issued and activated w.e.f. 01.04.2021. Your NGO should apply for Re-Registration on Form-10A as if nothing has happened in December-2020. Let the notice issued by the Department die it’s natural death due to your Non-Response.
Alternatively, it will be most appropriate to write a letter to the concerned CIT(E) notifying him all these facts and circumstances so that he can cancel your application filed.
Advise No.2:- All applications which were PENDING decisions as on March-31-2021 shall be allotted Provisional Registrations on Form-10AC.
Now in your Case, a Hilarious situation can arise that your NGO has been issued 2 Orders on Form-10AC respectively; one is Provisional and another is Final for 5 Years. Pl prefer to speak over a Phone Call at 98102.90022.
@@TaxBulls Thanks a load Sir!!
Hello sir
Sir mene NGO ka 12aa and 80G ke liye phle se apply kr rkha tha jisme se 12aa provisional 3 year ke liye registered ho gya but abhi tk 80G ke liye koi response nhi aaya .
Sir please suggest kr dijiye ki mujhe 80G ke liye kya krna chahiye.
Kya mujhe ab vaps se apply krna chahiye jise 80G registered ho ske 🙏
Sir please reply 🙏🙏🙏
Hai sir, code no 1 and 11 for existing 12a and 80 registration and code 2 and 12 is new registration for 12a and 80g is it right sir?
Yes, Correct!!!
SIR NEW NGO 35 1/2 KAISE REGESTER KAR SAKTE HAI
New NGO jo register krenge vo b eligibile h kya?
The Answer is Yes. Even an NGO incorporated on today, May-21-2021 is eligible to apply and obtain Provisional Registrations Under Section 12AB and 80G.
For re-registration no option yet available on the Income tax portal...
No Akshay, Form No.10A is very much available Online in the Income Tax Profile of the Taxpayer> E file> Income Tax Forms.
We must have successfully filed more than 15 Form-10A since Yesterday.
Sir
Is any problem if renewal of the trust done through earlier form 10A before arrival of this provisional form on april 1st
Dear Jiya Jolly, EVEN IF, you recently got your Registration U/s 12AA on March-31-2021 (just 1 day before these new provisions came into effect (from 01.04.2021), you again need to file New Form-10A under the New Registration Procedures because the Registration Certificate which you got on March-31-2021 is not containing 16 Digits Unique Registration Number.
@@sharkandassociates487 wil it will result in 2 registration for the trust
@@jiyajolly3567 Not at all. The Old Registration recently obtained shall be deemed to be surrendered and New Registration containing 16 Digit Unique Registration Number shall be granted for a period of 5 years.
Dear sir.. I have created a trust this year... While doing the registration in form 10A.. They ask for assets details.... But currently the trust don't have any assets on its name.... Kindly suggest what value I should out there
Just punch the amount of Corpus from the Trust Deed "as contributed at the time of Creation of Trust" and equalivant amount in Bank and remaining all details may be punched as "Zero". You don't have any other choice.
Sir aapne 10.38 me kaha agar koi activity nhi kar rahe hai filhaal aur agar activity chal raha ho to???
Please prefer to speak over a phone call. thanks, SW 98102.90022
My NGO Incorporated under Section 8 this Year .
1. We eligible for 80G & 12AB Certificate ? YES or No
If YES
2. NGO Get provisional 80G and 12AB certificate then Donar Get Income tax benifit on Donation behalf of Provisional 16 Digit number ??? Yes or No
1. Yes. 2. Yes.
12a or 12ab
There is confusion about revocable clause.it should be yes or no
It is not clear
This clause is applicable only in case of a Trust. You have to read out the Trust Deed carefully and find out whether the Trust Deed specifically contains this Clause i.e. the Trust is Irrevocable? and accordingly you shall fill the reply.
Hi sir can you help me with Renewal of 80G and 12A. now there is new updation for 80g and 12a application have to select only one form that is 10A. I want to know for this i have to file 10A form at once or differently for 80G and 12A. and one more for 12A renewal Which section code have to choose.
You have to file 2 Separate Applications on Form-10A (a) for Section 12AB and (b) for Section 80G. As you have mentioned that you were already having these registrations and it is a case of Re-Registration or Renewal only, Code No. 1 Shall be Selected for Form-12AB and Code No. 11 Shall be Selected while applying for 80G Registrations.
Sir, please help on one topic that if I want to Register the first time for trust or ngo or section 8... then its process all online now or there are some steps offline like submit trust deed and other necessary documents to Registrar office... The main query is that I want to register a new trust then for that it is an online process or it is the same as the old process.. And if it is now online then what is the official website from where I could initiate my trust registration.. Thank you in advance.
If anyone can help me with that how could I register my trust.. What are the all procedural steps for it? Please tell me.. Or give any link to video or website from where I could get that information.
Sir there is confusion regarding last three finnacial statements requirement for filling the 10a whether it is from 2017 to 2020 or from 2018 to 2021 financial statement kind clarify the same
Audited Financial Statements for the FY ended March-31-2021 can not be expected to be furnished by the Applicant NGO as March-31-2021 had just been over. Obviously last 3 Financial Statements means for the FY ended March-31-2020; 2019 and 2018.
@@TaxBulls sir thanks clarifing the same i will check the same option will come on the form or not
Kindly make a video with step of filling the form 10a it