Checklist for Renewal of 12A & 80G Certificate for Trust as applicable from 1st April, 2021

Checklist for Renewal of 12A & 80G Certificate for Trust as applicable from 1st April 2021.

In view of the recent amendments in the Income Tax Act, 1961, all Trusts are required to get themselves registered fresh by filing Form No- 10A along with the following papers /documents. It can be recalled here that the registration will be valid for a period of 5 years. Thereafter to continue registration after 1st April 2021 again, trusts have to submit necessary forms /papers before the end of  5 years.

Following Papers/ documents are required for Registration of a TRUST

  1. Name of the Trust, Society
  2. PAN Card – Original plus 3 photocopies duly attested
  3. Registered Address- If owned by Trust- Proof of ownership
  4. If rented – Electricity Bill/ Water bill/ Rent Receipt/Right to use office space/No objection from landlord and proof of ownership by landlord/ person certifying the use.
  5. Valid E-mail ID and Mobile Number of Managing Trustee or any authorized person by whatever name called.
  6. The instrument creating the Trust (Trust Deed/Memorandum & Articles of Association) – Original plus 3 certified copies.
  7. Date of modification of Objects of the Trust, if any since inception with the original deed of modification and 3 certified copies thereof.
  8. 3 sets of Last 3 years Audited Accounts, Form No.-10B, Demand Notice, Intimation U/s 143(1) or as the case may be other Orders, Acknowledgement of Income Tax Return Filed, Copies of The Income Tax Return.
  9. Original & 3 self-certified copies of existing Order granting Exemption U/s l2A or U/s I2AB, as the case may be.
  10. Original Certificate for Exemption U/s 80G 1st and subsequent Confirmation of Exemption.
  11. List of Trustees along with PAN, Aadhaar no., Address, etc. original copy of PAN, Aadhaar Card, and self-certified copies.
  12. A brief note regarding present objects of the Trust.
  13. Note on welfare activities carried out.

Note: Trusts who want to receive CSR money are required to get themselves registered with the MCA portal in Form No. CSR – 1 with following details/papers –

  1. Copy of PAN Card
  2. Mail ID & Mobile Number
  3. Details of Governing Body members
  4. Copy of Registration Certificate
  5. DSC of Authorised person with his PAN

Note:  All the Photocopies are to be certified by the Managing Trustee or any other Trustee.

The above registration process starts from 1st April, 2O21.

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