Question ID : 40671

Charitable Trusts

As per Finance Act 2020, fresh registration process for the existing Charitable Trusts enjoying registration u/s 12A is to be got done from 01.06.2020. Kindly guide how to go through the process. Further also please inform whether the same is to be done through a digital platform or through a physical process.

Please note the CBDT has extended the implementation of new procedure for obtaining 12AA registration/ approval from 01-06-2020 to 01-10-2020. Apply online through e-filing portal of income tax department. Please refer section 12AB of the Income Tax Act. An order granting registration or approval shall be passed within 3 months of the application. Such registration or approval shall be valid for 5 years.