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In a breather for charitable trusts and NGOs, the Central Board of Direct Taxes (CBDT) has again extended the deadline for filing Form 10A/ Form 10AB under the Income-tax Act, 1961, to 30 June 2024, the government announced on Thursday. The extension aims to facilitate smoother compliance procedures.
What are Form 10A, Form 10AB?
Form 10A is an application form filed by trusts/institutions who wish to get themselves registered for income tax exemption. Form 10AB is filed by trusts/institutions to renew their permanent registration.
Previously, the CBDT had extended the deadline for filing Form 10A/ Form 10AB multiple times. Earlier, the last date for filing the form was extended to 30 September 2023.
The CBDT's decision comes after the government received representations from various quarters, urging for more time beyond the last extended deadline. The extension applies to certain provisions of Section 10(23C), Section 12A, Section 80G, and Section 35 of the Act.
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"If any existing trust, institution or fund fails to file Form 10A for AY 2022-23 within the extended due date, and subsequently, applied for provisional registration as a new entity and received Form 10AC, can also avail of this opportunity to surrender the said Form 10AC and apply for registration for AY 2022-23 as an existing trust, institution or fund, in Form 10A till 30 June 2024," CBDT said.
Those trusts, institutions or funds whose applications for re-registration were rejected solely on the grounds of late filing or filing under wrong section code, may also submit fresh application in Form 10AB within the extended deadline of 30 June 2024, the CBDT said.
The applications as per Form 10A/ Form 10AB must be filed electronically through the e-filing portal of the Income Tax Department.
Steps for online filing of Form 10A:
1. Visit the official website at [www.incometax.gov.in](http://www.incometax.gov.in).
2. Log in using the user ID (PAN of the organisation) and password.
3. Navigate to the ‘e-File’ tab, click on ‘Income Tax Forms’, then select ‘File Income Tax Forms’ from the drop-down menu.
4. Select the option ‘Persons not dependent on any Source of Income (Source of Income not relevant)’.
5. Choose ‘Tax Exemptions and Relief Form 10A’ and click ‘File Now’.
6. The form will display with auto-populated details such as PAN details of the organisation. Ensure the ‘Submission Mode’ is ‘Online’ and ‘Filing Type’ is ‘Original’.
7. Select the relevant Assessment Year (AY), e.g., 2022-23, from the drop-down menu.
8. Click on the ‘Continue’ tab.
9. Start filling out the form by clicking on ‘Let’s Get Started’.
10. Submit the form using either digital signatures or an electronic verification code (EVC).
Procedure to file Form 10AB on the new e-filing portal:
1. Access the new e-filing portal at [www.incometax.gov.in](http://www.incometax.gov.in) and log in with your user ID and password.
2. Click on the ‘File’ menu, then select ‘File Income Tax Forms’. Choose ‘Form 10AB – Application for registration or approval’.
3. The PAN and ‘Submission Mode’ (Online) will be prefilled. Enter the ‘Assessment Year’ as 2022-2023.
4. Click on ‘Continue’ and then on ‘Let’s Get Started’ to proceed with the application form 10AB.
5. Fill in all mandatory details in the form.
6. Attach required documents by clicking the attach button.
7. Save your entries. Once all sections are filled and verified, they will show as green-ticked with a status of ‘completed’.
8. Submit the completed form using either digital signatures or an electronic verification code (EVC).
9. Ensure the form is verified by the person authorised under section 140, as applicable to the applicant.
With PTI inputs
With PTI inputs
