ITRULE_00211 - Taxpublishers.in

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The Tax Publishers [1][17A. Application for registration of charitable or religious trusts etc. (1) An application under sub-clause (i) or sub-clause (ii) or sub-clause (iii) or sub-clause (iv) or sub-clause (v) or sub-clause (vi) of clause (ac) of sub-section (1) of Section 12A for registration of a charitable or religious trust or institution (hereinafter referred to as 'the applicant') shall be made in the following Form, namely : (i) Form No. 10A in case of application under [2][sub-clause (i) or item (A) of sub-clause] (vi) of clause (ac) of sub-section (1) of Section 12A to the Principal Commissioner or Commissioner authorised by the Board; or (ii) Form No. 10AB in case of application under sub-clause (ii) or (iii) or (iv) [3][or (v) or item (B) of sub-clause (vi)] of clause (ac)of sub-section (1) of Section 12A to the Principal Commissioner or Commissioner under the said clause. (2) The application under sub-rule (1) shall be accompanied by the following documents, as required by Form No. s. 10A or 10AB, as the case may be, namely : (a) where the applicant is created, or established, under an instrument, self-certified copy of such instrument creating or establishing the applicant; (b) where the applicant is created, or established, otherwise than under an instrument, self-certified copy of the document evidencing the creation or establishment of the applicant; (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 registration under Foreign Contribution (Regulation) Act, 2010(42 of 2010), if the applicant is registered under such Act; (e) self-certified copy of existing order granting registration under Section 12A or Section 12AA or Section 12AB, as the case may be; (f) self-certified copy of order of rejection of application for grant of registration under Section 12A or Section 12AA or Section 12AB, as the case may be, if any; (g) where the applicant 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 applicant 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; (h) where a business undertaking is held by the applicant as per the provisions of sub-section (4) of Section 11 and the applicant 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 such business undertaking 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 and self-certified copy of the report of audit as per the provisions of Section 44AB for such period; SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

[1][17A. Application for registration of charitable or religious trusts etc.

(1) An application under sub-clause (i) or sub-clause (ii) or sub-clause (iii) or sub-clause (iv) or sub-clause (v) or sub-clause (vi) of clause (ac) of sub-section (1) of Section 12A for registration of a charitable or religious trust or institution (hereinafter referred to as 'the applicant') shall be made in the following Form, namely :

(i) Form No. 10A in case of application under [2][sub-clause (i) or item (A) of sub-clause] (vi) of clause (ac) of sub-section (1) of Section 12A to the Principal Commissioner or Commissioner authorised by the Board; or

(ii) Form No. 10AB in case of application under sub-clause (ii) or (iii) or (iv) [3][or (v) or item (B) of sub-clause (vi)] of clause (ac)of sub-section (1) of Section 12A to the Principal Commissioner or Commissioner under the said clause.

(2) The application under sub-rule (1) shall be accompanied by the following documents, as required by Form No. s. 10A or 10AB, as the case may be, namely :

(a) where the applicant is created, or established, under an instrument, self-certified copy of such instrument creating or establishing the applicant;

(b) where the applicant is created, or established, otherwise than under an instrument, self-certified copy of the document evidencing the creation or establishment of the applicant;

(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 registration under Foreign Contribution (Regulation) Act, 2010(42 of 2010), if the applicant is registered under such Act;

(e) self-certified copy of existing order granting registration under Section 12A or Section 12AA or Section 12AB, as the case may be;

(f) self-certified copy of order of rejection of application for grant of registration under Section 12A or Section 12AA or Section 12AB, as the case may be, if any;

(g) where the applicant 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 applicant 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;

(h) where a business undertaking is held by the applicant as per the provisions of sub-section (4) of Section 11 and the applicant 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 such business undertaking 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 and self-certified copy of the report of audit as per the provisions of Section 44AB for such period;