Finance Act, 2020 has introduced new registration systems of Charitable Trusts and NGOs completely revamping the existing procedure. It has also brought radical changes in the validity of the registration period of the Trusts or institutions/NGOs. Earlier, once registration was granted, the same remained valid for a lifetime unless cancelled. Now, after the amendment, every registration granted to a Charitable Trust or NGO shall remain valid for 5 years and is required to be renewed after every 5 years.
Introduction
At that time, it was provided that all the registered Trusts and NGOs registered under section 12A/12AA are required to apply for re-registration in the period between 1-6-2020 to 31-08-2020. However, due to the outbreak of COVID-19 pandemic and nationwide lockdown imposed, these provisions were postponed to 1-4-2021 by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. This Act has deleted the amendments introduced by the Finance Act, 2020 which were effective from 1-6-2020 and again inserted the same provisions from 1-4-2021.
Recently, CBDT vide Notification No. 19/2021 has prescribed the rules for filing of the forms for re-registration u/s 12A to be effective from 1-4-2021.
Overview of Form 10A
Form 10A was notified recently by the CBDT to enable trusts/NGOs to apply for migration of its registration to the new registration scheme as per section 12AB. Henceforth any application for registration of a trust shall be required to be made in form 10A.
Note: There used to be an old Form 10A prior to the Notification No. 19/2021 dated 26-03-2021. This notification has substituted the old Form 10A with a new Form 10A. Further the scope of the new Form 10A is widened and covers not only application for registration under section 12AB but also covers section 80G, section 10(23C) and section 35.
New Form 10A is available for e-Filing on the portal for registration or provisional registration or intimation or approval or provisional approval.
Further the same Form 10A is used for approval under section 80G and section 35 under Rule 11AA or 5CA apart from being notified for the purpose of registration under section 12A and Rule 17A.
New Form No. 10A notified for registration under section 12A from 1-4-2021
Form 10A is thus used for re-registration under section 12AB for trusts or institutions which are already registered or approved under these provisions prior to 1-4-2021.
New Form 10A is also used by trusts or institutions which are newly established and are applying for registration under section 12A for the first time.
Further, a trust or institution which is in existence for many years but is never registered under section 12A is also required to use the new Form No. 10A.
Hence, the new Form No. 10A is used only for once in the lifetime of the trust or institution for registration or approval. For subsequent renewal, Form No. 10AB is required to be used.
Note: When an existing trust applies for new registration u/s 12AB, it will be given provisional registration. The rule requires one should apply for regular registration within a period of 6 months from the date of commencement of activities. Since in this case, the trust or institution has already commenced activities even before applying for the registration, one should remember that the trust will be given provisional registration first and then on the next day of receipt of provisional registration it should apply for regular registration. Since presently, application for regular registration is required to be applied in Form No. 10AB and the same is not yet released for online filing, one has to continue with the provisional registration till the online Form No. 10AB is released.
Overview of Section 12AB
For the registration under section 12AB, the following provisions of the Income-tax Act, 1961 are noteworthy-
Note: Section 12A provides for conditions for applicability of exemption provisions under section 11 and section 12 while section 12AA provides the procedure for registration under section 12A. Now, from 1-4-2021, section 12AA is made inoperative and is replaced by section 12AB to provide for new procedure for registration of charitable trusts and institutions read with Rule 17A.
Section 12AB was originally introduced by the Finance Act, 2020 to provide for the new registration procedure of a charitable trust or institution for availing exemption under section 11 and section 12 of the Act. This provision was made applicable from 1-6-2020.
However, owing to COVID-19 pandemic and in order to provide relief from the compliance burden to the taxpayers, the government has extended the applicability of the provisions to 1-4-2021 after the enactment of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020.
The Amendment Act of 2020 has deleted the provisions introduced by the Finance Act, 2020 and reintroduced the same from 1-4-2021. Hence, the new provisions of section 12A and section 12AB shall be applicable for the period from 1-4-2021 to 30-6-2021.
Section 12A which provides for the conditions for applicability of sections 11 and 12 to provide exemption to the income of the charitable trusts and institutions contain a new sub-clause (ac) of sub-section (1) of section 12A.
As per this sub-clause, the new registration provisions shall apply to any trust or institutions even if the same is already registered under section 12A or under section 12AA.
It further provides that the trust or institution shall make an application in the prescribed form and manner to the Principal Commissioner or Commissioner, for registration of the trust or institution. Rule 17A prescribes Form No. 10A in which application shall be made for registration.
Section 12A(1)(ac) provides for the followings-
Section 12AB: Procedure for fresh registration
Section 12AB provides for the manner and time-limit of disposal of the application by the Principal Commissioner or Commissioner.
Sub-Sections(1) and (3) of section 12AB provides that where an application is made under various clauses of section 12A(1)(ac), the PCIT/CIT shall do the followings-
Notes: 1. All the pending applications for registration as on 1-4-2021 shall be deemed to be applications made u/s 12A(1)(ac)(vi) as on 1-4-2021 and shall be disposed of accordingly.
2. Where an application is made under section 12A(1)(ac)(i) i.e. application by an existing trust or institution, the registration will be granted without any enquiry. Any subsequent grant will be subject to enquiry and scrutiny.
3. Where an application is made under section 12A(1)(ac)(vi) i.e. application by a newly established trust or institution, the registration will be granted without any enquiry. This clause also covers an existing trust or institution but has not taken registration under the Act before 1-4-2021 and is now applying for the first time after it came into existence.
4. At the time of renewal of registration, the PCIT/CIT after making proper enquiry, may grant the renewal of registration or may cancel the registration after providing an opportunity of being heard to the applicant.
Who are required to file Form 10A for registration
From the above discussion, the following organizations are required to file for registration under section 12A in the new Form No. 10A:
Existing Registered Organizations: Organizations which are already registered under any of the erstwhile section 12A or section 12AA before 1-4-2021 shall apply for re-registration under section 12AB in Form No. 10A.
Existing Unregistered Organizations: Organizations which have already commenced charitable activities but are not registered with income tax authority under any of the erstwhile section 12A or section 12AA before 1-4-2021 shall apply for new registration under section 12AB in Form No. 10A. Such organizations will be given provisional registration for a maximum period of three years.
Newly Established Organizations: New Organizations which wish to get themselves registered with the income tax authority for availing exemption under section 11 and 12 of the Income-tax Act are required to apply for provisional registration in Form No. 10A.
When to apply for registration in Form No. 10A
Existing Registered Organizations seeking re-registration: Organizations which are already registered under any of the erstwhile section 12A or section 12AA before 1-4-2021 shall apply for re-registration under section 12AB in Form No. 10A within three months from 1-4-2021. Thus, the application in Form No. 10A for re-registration under section 12AB is required to be made within 30.06.2021.
Existing Unregistered Organizations seeking registration or New Organizations seeking fresh registration: Such organizations shall apply for re-registration under section 12AB in Form No. 10A for fresh registration within one month prior to the commencement of the previous year from which such exemption is to be claimed.
Procedure for obtaining approval under section 12AB and How to file Form 10A
An existing registered or a newly established trust shall be required to obtain registration from the Principal Commissioner or Commissioner under section 12A(1)(ac).
The procedure for obtaining and granting the registration is contained in section 12AB and Rule 17A. The prescribed form for making an application for registration is Form No. 10A and the order for registration will be given in Form No. 10AC.
The details of the approval procedure are described below.
Application for Registration
1. An existing registered Charitable Trust/NGO or a newly established trust or institution is required to make an online application in Form No. 10A from its e-filing account after logging with the User-ID and password. [Rule 17A(1)(i)]
2. The online application in Form No. 10A in the following cases is required to be made in the time limit mentioned below-
a) In case of an registered trust or institution, from 1-4-2021 to 30-6-2021
b) In case of provisional registration, at least six months prior to expiry of the period of the provisional registration or within six months of commencement of its activities, whichever is earlier.
[Sub-clause (i) or sub-clause (vi) of section 12A(1)(A)(ac) and Rule 17A(1)(i)]
3. In case of renewal of a registered Charitable Trust/NGO or a newly established trust or institution seeking regular registration after being granted provisional registration is required to make an online application in Form No. 10AB. [Rule 17A(1)(ii)]
4. The online application in Form No. 10AB in the following cases is required to be made in the time limit mentioned below-
a) In case of renewal of registration, at least six months prior to expiry of the validity period.
b) In case of conversion of provisional registration to regular registration by a newly established trust, at least six months prior to expiry of period of the provisional registration or within six months of commencement of its activities, whichever is earlier.
c) Where the registration has become inoperative due to the first proviso to section 11(7), at least six months prior to the commencement of the assessment year from which the said registration is sought to be made operative.
d) In case of any modification of objects, within a period of thirty days from the date of such modification.
[Clause (ii) or clause (iii) or clause (iv) or clause (v) or clause (vi) of section 12A(1)(ac) and Rule 17A(1)(ii)]
Documents to be submitted
The application in Form Nos. 10A or 10AB shall be accompanied by the following documents—
(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;
(i) where the income of the applicant includes profits and gains of business as per the provisions of sub-section (4A) 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 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;
(j) self-certified copy of the documents evidencing adoption or modification of the objects;
(k) note on the activities of the applicant.
[Rule 17A(2)]
Online furnishing and Verification of Form 10A/Form 10AB: Form Nos. 10A/10AB is required to be furnished online electronically.
Form No. 10A or 10AB shall be verified by the person who is authorised to verify the return of income under section 140 of the Act with digital signature (DSC) or EVC.
If the return of income of the applicant is required to be furnished under digital signature, then furnishing Form 10A/Form 10AB with DSC is compulsory else the forms can be furnished with EVC.
[Rule 17A(3)/(4)]
Passing of Order in Form No. 10AC
On receipt of an application in Form No. 10A, the Principal Commissioner or Commissioner shall pass an order in writing granting registration under section 12AB(1)(a) [for application made u/s 12A(1)(ac)(i) for an existing registered trust as on 1-4-21] or under section 12AB(1)(ac) [for application made u/s 12A(1)(ac)(vi) for a newly established trust] in Form No. 10AC and issue a sixteen-digit alphanumeric Unique Registration Number (URN) to the applicants.
Order in Form 10AC is passed for granting registration under clause (i) or (vi) of section 12A(1)(ac).
Clause (i) of section 12A(1)(ac) deals with the order granting registration to an existing registered trust or institution before 1-4-2021. As per section 12AB(3), the Pr. CIT or CIT is required to pass the order within a period of three months from the end of the month in which application in Form 10A is made.
Clause (vi) of section 12A(1)(ac) deals with the order granting registration to a newly established trust or institution. As per section 12AB(3), the Pr. CIT or CIT is required to pass the order within a period of one month from the end of the month in which application in Form 10A is made.
[Clause (a) or clause (c) of section 12AB(1) and Rule 17A(5)]
This shows that there will not be any inquiry or investigation by the Pr. CIT/CIT before granting the registration. In these two cases, granting of registration to the trust or institution will be instantaneous. In these cases, the income tax department cannot reject the application.
However, Rule 17A(6) prescribes to cancel the approval granted in certain circumstances.
It is prescribed that if, at any point of time, it is noticed that Form No. 10A has not been duly filled in by not providing, fully or partly, or by providing false or incorrect information or documents required to be provided or by not complying with the requirements of sub-rule (3) or (4) related to online filing and verification respectively, the Principal Commissioner or Commissioner, after giving an opportunity of being heard, may cancel the approval granted in Form No. 10AC and Unique Registration Number (URN), so issued and such approval or such Unique Registration Number (URN) shall be deemed to have never been granted or issued.
Effective date of provisional approval
In case of an application made under clause (vi) of section 12A(1)(ac) (a newly established trust or institution) during the previous year 2021-22, the provisional registration shall be effective from the assessment year 2022-23.
[Rule 17A(7)]
Passing of Order in Form No. 10AD
On receipt of an application in Form No. 10AB, the Principal Commissioner or Commissioner shall pass an order of registration or rejection or cancellation under section 12AB in Form No. 10AD and shall issue a sixteen-digit alphanumeric Unique Registration Number (URN) only to the applicants to whom registration is granted.
Order in Form 10AD is passed under sub-clause (ii) or (iii) or (iv) or (v) of clause (ac)of sub-section (1) of section 12A.
Clause (ii) of section 12A(1)(ac) deals with application for renewal of registration where the trust or institution is registered and the period of such registration is due to expire. Such application is required to be made in Form 10AB at least six months prior to expiry of the said period.
Clause (iii) of section 12A(1)(ac) deals with application for regular registration where the trust or institution is provisionally registered. In this case, application for regular registration is required to be made in Form 10AB at least six months prior to expiry of the period of the provisional registration or within six months of commencement of its activities, whichever is earlier.
Clause (iv) of section 12A(1)(ac) deals with the case where registration of the trust or institution has become inoperative due to the first proviso to sub-section (7) of section 11, at least six months prior to the commencement of the assessment year from which the said registration is sought to be made operative.
Clause (iv) of section 12A(1)(ac) deals with the case where the trust or institution has adopted or undertaken modifications of the objects which do not conform to the conditions of registration, within a period of thirty days from the date of the said adoption or modification.
Section 12AB(1)(b) empowers the Principal Commissioner or Commissioner in the above cases to all for such documents or information from it or make such inquiries as he thinks necessary in order to satisfy himself about—
(A) the genuineness of activities of the trust or institution; and
(B) the compliance of such requirements of any other law for the time being in force by the trust or institution as are material for the purpose of achieving its objects
After satisfying himself about the genuineness of activities and the fulfilment of all the conditions-
(A) pass an order in writing in Form No. 10AD granting it registration for a period of five years; or
(B) if he is not so satisfied, pass an order in writing in Form No. 10AD rejecting such application and also cancelling its registration after affording it a reasonable opportunity of being heard;.
As per section 12AB(3), the Pr. CIT or CIT is required to pass the order within a period of six months from the end of the month in which application in Form 10AB is made.
[Section 12A(1)(ac)(ii)/(iii)/(iv)/(v) and Rule 11AA(8)]
This shows that there will be extensive inquiry or investigation by the Pr. CIT/CIT before granting the registration under these clauses. In these cases, granting of registration to the trust or institution will be subject to satisfactory examination of the genuineness of activities and the compliance of such requirements of any other law for the time being in force by the trust or institution as are material for the purpose of achieving its objects.
Types of Forms and its uses
In the matter of approval of an institution or a fund, the following Forms are in vogue as per Rule 17A:
Note: It is prescribed for issuing of URN in case order granting approval passed in Form No. 10AC and Form No. 10AD. It is not clear whether both the URNs will remain the same or not. It seems the URN granted in Form No. 10AC will be continued in order passed in Form No. 10AD.
Step by Step guide: How to online file Form 10A for Section 12AB Registration
The step-by-step guide to online file Form 10A for obtaining registration under section 12AB is given below- (One may refer to this article for pictorial representations of the portal)
1. The user (trust/NGO) is first required to log in to its account by entering the USER ID and password on the log-in page after visiting e-filing portal.
2. Click on the menu titled ‘e-File’ and then select ‘Income Tax Forms’.
3. In the Form Name column, select ‘FORM NO. 10A-Application for registration or provisional registration or intimation or approval or provisional approval’.
The value in the field ‘Assessment Year’ as 2022-23 will be prefilled and is not editable. Leave other prefilled fields intact.
4. Click on ‘Continue’. The ‘Instruction’ page of Form No. 10A opens.
5. Read the Instructions. These are 9 ‘General Instructions’ listed in the page. Important instructions are reproduced here-
Instructions
General Instructions:
1. While entering the data in online form, please do not click BACK button in browser or press BACKSPACE button. You will be logged out.
2. This Form is applicable to institutions, trusts. research associations. universities. colleges or other institutions, companies who wish to claim exemption under the following sections:
i) Sub clause (i) of Clause (ac) of Sub-section (1) of Section 12A.
ii) Sub clause (vi) of Clause (ac) of Sub-section (1) of Section 12A.
iii) Clause (i) of First proviso to Clause (23C) of Section 10,
iv) Clause (iv) of First proviso to Clause (23C) of Section 10.
v) Clause (i) of First proviso to Sub-section (5) of Section 80G,
vi) Clause (iv) of First proviso to Sub-section (5) of Section 80G,
vii) Fifth proviso to Sub-section (1) of Section 35 of the Income-tax Act, 1961.
3. E-verification is mandatory through DSC/EVC.
4. Please ensure that the details of Principal Contact or Authorized Signatory has been updated in the My Profile before submission of the form.
5. Please ensure that DSC of the Principal Contact or Authorized Signatory/Representative Assessee is registered before submission of the form.
6. It is a good practice to save your work frequently. Please use SAVE AS DRAFT option.
7. Attachments to the Form should be in pdf format only with scan clarity set at 300 DPI. If original document is illegible or in vernacular language, please ensure to upload a English translated version. neatly typed in A4 sheet. with 2.54 cms margin across all sides along with the original. The same can be attached at the time of upload.
8. Please verify the Form, accompanying attachments/documents before you submit.
9. All greyed out fields are either auto-filled or non-editable.
6. Click on Next Page titled ‘Form No. 10A’. This will open the main Form No. 10A. This is a one page form.
7. The single-page Form 10A is divided into six parts and has 21 columns-namely,
Each Column is discussed below-
(1) The first part is general information in which most of the fields are auto populated. Some fields are editable by the user. It contains the name, address, PAN of the applicant. This pulls the data from the profile settings. In case address needs to be changed, the same is required to be modified in the menu namely ‘Profile Settings’>’My Profile’. Then select ‘Address’ Tab to change the Address data. Once the data in user profile is changed, the address in Form 10A will be updated.
(2) The next column is Section Code. A drop down box is provided to select the appropriate section code. There are 19 section codes listed in the column. In the context of section 12AB, there are only two references in the section code column-
Select the appropriate section code either 01 or 02.
Note: Remember, one should be very careful in selecting the code since as per Rule 17A(6) any approval so given is liable to be cancelled if any incorrect or false information is filled in Form 10A.
(3) The next information this form is asking is about the Nature of activity, whether the applicant is a Charitable, Religious or Religious cum Charitable. Select the appropriate one.
(4) The next information is related to the ‘Type of Constitution’ of the applicant viz., Trust, Society, Company and Others.
(4a to 4d) The details of registration under other laws is required to be given. For example if an NGO is registered as a Society, then the society registration number needs to be given. In the ‘Authority granting registration/incorporation’, it shall be the Registrar of Societies that needs to be filled up. Almost all the approved institutions are registered somewhere under any other law. All the details including date of registration/incorporation can be found from the registration document/certificate. In case of section 8 companies, it will be the Registrar of Companies. MCA.
(5) In column 5, the Form asks for ‘objects of the Applicant’. It has provided 8 objects which are based on the definition of ‘Charitable Purpose’ as per Income-tax Act, 1961. The 8th item is the residual one. The Form listed the following Objects-
The applicant can select more than one object.
The applicant may refer to the memorandum of the organization to find out the objects. Remember, the latest objects as on the date of filing of Form 10A needs to be filled.
(6) The column 6 is about the revocability of the trust. It requires an answer whether the applicant’s trust deed contains a clause that the trust is irrevocable. Since most all the trust has an irrevocability clause in the trust deed, the applicant needs to select ‘Yes’. This field is mandatory.
Remember that this column is made applicable for applicants which are registered as a ‘Trust’. But this form is required to be filled by a society, company also. There is no option to select ‘Not Applicable’ or alike. Hence, a society or a company shall also select ‘Yes’.
(7) This column asks for giving details of other registration under the following laws only-
(i) DARPAN registration
(ii) Registration under FCRA
(iii) Registration under Income Tax Act
In case of registration under the Income Tax Act, one should provide the existing registration details under section 10(46) and existing registration u/s 12A/12AA/12AB.
Section 10(46) exempts specified income of a body or authority or Board or Trust or Commission (by whatever name called) which is notified by the Central Government. For example, All India Council for Technical Education’, New Delhi, State Pollution Control Board, Odisha, Yamuna Expressway Industrial Development Authority, Uttar Pradesh, and many others are notified under this clause.
(8) Column No. 8 has two questions. One is asking whether in the past application for registration was rejected. Select ‘Yes’ or ‘No’, as applicable.
The next question in column 8b of Form 10A relates to claiming exemption under clause 21 of section 10 of the income Tax Act. Select yes if the applicant is claiming the exemption under section 10(21), else select ‘No’.
It should be remembered that section 10(21) is applicable to a research association approved for the purpose of clause (ii) or clause (iii) of sub-section (1) of section 35.
(9) It requires giving details of all the Author(s)/ Founder(s)/ Settlor(s)/Trustee(s)/ Members of society/Members of the Governing Council/Director(s)/Shareholders holding 5% or more of shareholding / Office Bearer(s) as on the date of application and their relation with the organization. The form has listed 18 types of relation whose information is required to be provided:
Managing Director
Director
Authorized Signatory
Trustee Author
Settlor
Founder
Member of society
Member of the Governing Council
Shareholder holding 5% or more of shareholding
Office Bearer
Principal Officer
Person Competent to Verify
Principal Secretary Secretary
Chief Executive Officer
Chief Financial Officer
Manager
Representative Assessee
Any other Principal Officer
In the field ‘ID Code’, any one of the followings can be provided:
01-Permanent Account Number
02-Aadhaar Number
03-Tax Identification Number
04-Passport number
05-Elector's photo identity number
06-Driving License number
07-Ration card number
08-Others
If in the ID Code selected is PAN and after entering the PAN in the field titled ‘Unique Identification Number’, the address will be auto populated.
In this column, the Aadhaar Number of the members etc. is optional and not mandatory unlike FCRA registration. In place of Aadhaar number PAN, etc can also be provided.
In Column 9b, in case if any of persons (as mentioned in row 9a) is not an individual then provide the following details of the natural persons who are beneficial owners (5% or more) of such person as on the date of application.
(10 to 19) Details of assets and liabilities. In this case, if the last return is filed, it will be prefilled ‘Yes’ and other columns 11 to 20 will be greyed out which means no information needs to be filled.
(20) Details of income of the applicant.
(21) Column 21a and 21b requires details of religious activities.
8. Verification: At last, the form is required to be verified by DSC or EVC as per Rule 17A(3)/(4). The name, father’s name, nature of constitution, as well as capacity will be prefilled but the field capacity is editable. The applicant needs to fill the place only.
9. Attachment of documents: This section of the form requires uploading of scanned documents. The documents must be scanned in 300dpi. The documents may be scanned in color or balck and white. The total size of all the attachments shall not exceed 50 MB. Hence, the applicant shall try to reduce the size of the pdf files if exceeding the limit.
Further, only PDF file format can be uploaded. No JPG or other image file is allowed.
This page comes after clicking the submit button.
Note: Same Form No. 10A is required to be furnished for registration under section 12AB and for approval under section 80G. However, for both sections, Form 10A is required to be filed twice, one for section 12AB registration and the second time for section 80G approval. Certain options vary in some fields in Form No. 10A for section 12AB and section 80G. In other words, separate Form 10A has to be filed for different provisions.
Also Read:
How to file Statement of Donation in Form No. 10BD
How to issue Certificate of Donation in Form 10BE
How to File Form 10A for Approval under Section 80G
Section 12AB and Form 10A: Procedure of Registration of a Trust and NGO
How to File Form 10A on New E-Filing Portal
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