Form 10A: A Detailed Guide for the Trust Re-Registration Process
- PRITI SIRDESHMUKH
- Nov 12
- 10 min read
All trusts, organisations, institutions, funds, and hospitals registered under Section 12A, Section 80G, or Section 12AA of the Income Tax Act are required to apply for new registration under Section 10(23C). Before the deadline, they must deliver Form 10A in the required format to the Principal Commissioner or a Commissioner designated by the CBDT. The Form 10A submission process is now made easier by the revised e-filing platform. Whether you're a new application or an existing organisation moving to the new system, this guide streamlines the Form 10A re-registration process, explains its significance under the Income Tax Act, and shows you how to complete it with ease.
Table of Contents
What is Form 10A?
To re-register and temporarily register religious or charitable trusts or institutions under sections 12A, 12AA, 10(23), and 80G, one must file Form 10A with the Income Tax Department. The purpose of this form is to provide the Income Tax Department with information regarding these trusts' actual activities and compliance with the Income Tax Act's provisions. Section 12AA of the Income Tax Act of 1961 previously outlined the process for registering charitable and religious trusts. The Income Tax Department's process for registering religious or charitable trusts or institutions is outlined in section 12AB of the Finance Act 2020. To re-register under section 12AB, all current religious or charitable trusts or institutions must complete Form 10A. Form 10A under section 12AB was to be submitted by June 30, 2024. These trusts can seek the tax exemption under sections 11 and 12 after being re-registered.
In order to apply for provisional registration or re-registration under section 12AB, religious or charitable trusts or organisations must submit Form 10A. However, June 30, 2024, was the deadline for re-registering the trusts using Form 10A, and it has already passed. Currently, Form 10AB must be filed in order to re-register following a provisional registration or registration renewal. Form 10A is used for the initial registration (provisional registration) of new trusts (religious or charitable trusts or institutions).
Purpose of Form 10A
In the past, a charitable or religious trust's registration under the Income Tax Act was perpetually valid. You only had to register once and didn't have to bother about it again; there was no expiration date. However, this was altered on April 1, 2021, when the Finance Act, 2020, was introduced by the government. All trusts and institutions are now required to use Form 10A to re-register every five years. This modification was required primarily to:
Verify if organisations are still engaging in genuine philanthropic work.
Prevent individuals from abusing tax exemptions
Keep your compliance records current.
Section 12AB replaced the previous regulation under Section 12AA in order to enable this. As a result, Form 10A is now the standard form for all trust registrations, regardless of whether you are applying for the first time or renewing an existing approval. In summary, re-registering through Form 10A is now required if your group wishes to keep receiving tax benefits.
Form 10A Eligibility Criteria
The following people are qualified to apply for Form 10A:
Organisations that were previously registered under section 12A or section 12AA before April 1, 2021, may apply to re-register under section 12AB. (Now, Form 10AB can be used to renew a registration or a provisional registration.)
Organisations that were not registered with the Income Tax Department before to April 1, 2021, under either section 12A or section 12AA.
Newly formed businesses wishing to take advantage of Section 11 and Section 12's tax exemption.
Who Can Create a Trust?
Trusts can be created by:
Any person or organisation that is able to enter into contracts, including individuals, businesses, Hindu Undivided Families (HUFs), Associations of Persons (AOPs), and others.
Getting the approval of a Principal Civil Court with original jurisdiction is crucial when creating a trust for or on behalf of a minor.
The ability to establish a trust also depends on the laws that were in effect at the time and how the trust's creator plans to divide their assets.
Parties in a Trust Document
Author/Settlor/Trustor/Donor: The person wishing to transfer their assets and entrusting someone else to create the trust is known as the author, settlor, trustor, or donor.
Trustee: The individual who consents to take on the duty of creating the trust.
Beneficiary: The person who will soon get benefits from the trust.
Sections 12A, 12AA, and 80G of the ITA provide trusts with income tax benefits and exemptions. Both public charity and public religious trusts are covered by Section 12A (with the exception of trusts or funds intended to benefit a certain community, caste, or section). For Section 80G registration, the previous Forms No. 10 and 10G have been eliminated. There are two main uses for the new Form No. 10A, which has 21 points.
An application for re-registration must be submitted using Form 10A for authorised trusts.
Additionally, Form 10A can be used by newly established trusts to apply for provisional registration.
According to the previous IT law, if a trust was already registered before April 1, 2021, the deadline is June 30, 2021. The deadline for a trust to apply for a new registration or approval under the new IT law is one month before the start of the prior year that is relevant to the assessment year from which the new approval is sought.
Importance of Trust Registration
Legal Recognition: By registering the trust, it becomes a separate legal entity and receives legal recognition. This acknowledgement is essential to supporting the trust's numerous operations.
Compliance: Registering the trust ensures that it complies with all laws and norms established by the government.
Appropriate Calculation of Tax Liability: Trusts must pay taxes, and figuring out the trust's tax obligations depends heavily on its registration. The trust's tax burden can be accurately calculated and established by going through the registration process.
Enhanced Transparency: The trust's operations and financial transactions are disclosed to the public through the registration process. This guarantees that the trusts are used for their original purpose and promotes accountability and transparency.
Evidence of Ownership: In order for trustees to properly administer and manage the trust's assets, they must have concrete proof of ownership, which is provided by registering the trust. This paperwork facilitates the establishment of a distinct and acknowledged ownership status, allowing trustees to effectively perform their responsibilities.
Enhanced Credibility: Trustees can execute transactions and access resources more easily because of the trust's unique legal identity. The trustees' ability to participate in a variety of transactions and get the resources required for the trust's operations is made easier by the separation of the trust's legal entity, which also improves credibility and streamlines administrative procedures.
Types of Registration with Form 10A
Depending on whether your company is freshly created or already registered, you can file Form 10A under one of two different categories. This is how they are different:
Provisional Registration: This is applicable to recently established religious or charity trusts and organisations. The goal is to get interim approval so that operations may begin and tax benefits can be claimed. Validity is three years from the registration date. Additionally, the trust must apply for permanent registration six months before the end of the three-year validity term or within six months of the start of operations, whichever comes first.
Re-registration: This is applicable to trusts or organisations that were registered under Sections 12A or 12AA prior to April 1, 2021. The goal is to maintain income tax exemptions under Section 12AB's new compliance framework. Validity is five years following the approval date.
Types of Trusts
Private trusts are established for the benefit of a small number of people, such as friends or family. The beneficiaries of private trusts are referred to as identifiables. The Indian Trust Act of 1882 governs private trusts.
Public trusts are established for the benefit of the general public or a particular segment of the public. These trusts are established for religious, philanthropic, or educational purposes. State-specific laws regulate public trusts.
Steps to File Form 10A Online
Step 1: Open www.incometax.gov.in and log in.
Step 2: Enter the password and user ID (the organization's PAN).
Step 3: Click the "Income Tax Forms" option under the "e-File" tab, then choose "File Income Tax Forms" from the drop-down menu.
Step 4: Select the "Persons not dependent on any Source of Income (Source of Income not relevant)" tab. Now that "Tax Exemptions and Relief Form 10A" is accessible, select "File Now."
Step 5: The following information will be automatically filled in: The organization's PAN, "Online" as the "Submission Mode," and "Original" as the "Filing Type".
Step 6: Choose the Assessment Year (AY) 2024–2025 from the drop-down box.
Step 7: Select the "Continue" tab.
Step 8: To complete the form, click "Let's Get Started."
Step 9: Use an electronic verification code (EVC) or digital signatures to submit the form.
Form 10A is available for download in PDF format via the Income Tax Portal.
Documents to Be Attached with Form 10A
Self-certified copies of the following documents are to be uploaded with Form 10A:
Registration certificate
Trust deed (two copies)/Memorandum of Association (MoA)/ Articles of Association (AOA)
Digital signatures of one of the trustees
PANs and Aadhaar cards of managing trustees
Foreign Contribution (Regulation) Act (FCRA) or any other certificate
Existing 12A, 12AA, and 80G certificates
Annual accounts since the year of incorporation or for the preceding three financial years (income and expenditure, receipts and payments accounts, balance sheet, and all relevant schedules)
Changes in Online Filing of Form 10A
The six sections of Form No. 10A require the completion of pertinent information about incorporation and constitution, other registration, important individuals, assets and liabilities, income, and religious activities. You must click on each of these parts individually and provide the information. You must complete the information section-by-section on the new e-filing portal before saving the data. In contrast, the previous version required you to complete all of the information at once. The majority of the information is also auto-populated. The date of incorporation, establishment, or registration must now be included when submitting the incorporation and constitution section. It was previously required that the annual accounts for the three fiscal years prior be attached. In the new portal, this isn't the case.
Form 10A Latest Budget 2025 Update
By making the Form 10A process less strict and more flexible, the Union Budget 2025 provided much-needed relief for charitable groups. What has changed is as follows:
In the past, an incomplete Form 10A application might be deemed a "specified violation," which frequently resulted in automatic rejection. Such incomplete submissions will no longer be considered infractions. This implies that you won't be immediately penalised or cancelled, allowing applicants to make corrections without losing their registration status.
You are fortunate if your institution's total revenue is less than Rs. 5 crore and you do not qualify for exemptions under Sections 11 and 12. For certain entities, the Form 10A registration period has been extended from five to ten years. This enables you to concentrate on your primary philanthropic activities without having to worry about regular renewals and drastically lowers the frequency of re-registration.
Conclusion
Trusts, societies, and other organisations that wish to continue receiving tax benefits under Sections 12A, 80G, or 10(23C) of the Income Tax Act must file Form 10A. It ensures that your organisation is legally recognised, increases donations, and keeps you out of trouble with the tax department. To easily take advantage of all these advantages, make sure to file it on time via the Income Tax e-filing system.
FAQs
Q1. What is Form No. 10A, and why is it important?
Under Section 12AB of the Income Tax Act, trusts and non-profit organisations in India may register or re-register using Form No. 10A. Maintaining legal legitimacy, adhering to governmental laws, and taking advantage of tax breaks are all critical for trusts.
Q2. Is it mandatory for every trust to re-register using Form 10A?
Form 10A must be used to re-register all trusts and institutions that were registered prior to April 1, 2021. They run the danger of losing their income tax exemptions if they don't have it.
Can Form 10A be filed offline?
No. The only way to file is online at www.incometax.gov.in, the Income Tax Department's e-filing portal. Submissions in hard copy are not accepted.
What is the difference between Form 10A and Form 10AB?
For new registration or temporary approval, Form 10A is utilised. After the provisional term expires, Form 10AB is used for final registration or renewal.
How can one file Form 10A?
You can submit Form 10A online via the Income Tax Department's official website. Users must choose the right form and assessment year, log in using their PAN card number and password, fill out the required information, and submit the form with the requisite paperwork.
What is the procedure after receipt of Form 10A?
After receiving an application in Form 10A, the Principal Commissioner of Income Tax (PCIT) or Commissioner of Income Tax (CIT) must issue a written order giving permission in Form No. 10AC. An applicant will receive a 16-digit alphanumeric unique registration number (URN).
What if Form 10A is not filed?
A trust or institution may no longer be eligible for Section 12A income tax exemption if it fails to file Form 10A on time. It implies that taxes will be applied to the trust's or institution's income.
While applying for a fresh registration, can Section 12A and Section 80G be filed in one application?
No, after choosing the appropriate "Section Code" under the incorporation and constitution details on the web, you will need to file it twice.
Why are details of religious activities for filing Form No. 10A?
The IT Act's rules state that an organisation cannot register under Section 80G if it spends more than 5% of its total revenue on religious expenses in a given year.
If the return has been filed for the last assessment year, do you still have to upload the annual accounts of the last three financial years?
No, it is not necessary if the return was submitted prior to the deadline. Uploading the attachments pertaining to account details is still advised, nevertheless.
What happens if Form 10A is not duly filled out or if incomplete documents are attached?
The PCIT or CIT will appropriately give an applicant a chance to be heard or, if necessary, request additional documentation. The approval granted in Form 10A and URN may be cancelled by the aforementioned official if they discover any inconsistencies, and the approval in Form No. 10AC will be considered to have never been obtained or issued.
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