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Question ID : 44830

Provisional Registration of trust expired

Trust is provisionally registered for three years for the period 2023-24 to 2025-26. Trust activities started in 2023-24 but failed to apply for regular registration from 2023-24. Now which section is to be selected for applying 12A and 80G application as trust failed to convert provisional registration into regular registration ?

Posted by SACHIN INGAWALE on Mar 26, 2025

Filed Under DIRECT TAXES

Answer ID : 85794

For 12A Section to be selected 12A(1)(ac)(iii) and for 80G-80G(5)(iii)

Posted by CA. KARNA MANOJ KUMAR on Apr 11, 2025