Who is required to file Form 10AB?

Form 10AB can be filed by the trusts to the Principal Commissioner of Income Tax or Commissioner of Income Tax for the following purposes

 a.  Conversion of provisional registration/approval into regular registration/approval;

 b.  Renewal of registration or approval where the period of registration or approval is due to expire;

 c.  Activation of inoperative registration due to approval under Section 10(23C) or Section 10(46);

 d.  Re-registration due to modification of objects which do not conform to the conditions of registration;

How to file Form 10AB?

The application in Form 10AB shall be furnished electronically under a digital signature if the return of income is required to be furnished under a digital signature. In other cases, it shall be submitted through an electronic verification code (EVC) on the e-filing portal.

Who is required to verify Form 10AB?

The application shall be verified by the person who is authorised to verify the return of income under Section 140, as applicable to the applicant.

What is the time limit to submit Form 10AB?

Purpose for application Time Limit In the case of conversion of provisional registration/approval At least 6 months before the expiry of the period of the provisional registration/approval or within 6 months of commencement of its activities, whichever is earlier In case the period of registration/approval under the new provisions is due to expire Application for renewal of registration or approval shall be made at least 6 months before the expiry of the period of 5 years of registration/approval In case of re-registration due to modification of objects Within 30 days from the date of the said adoption or modification If registration becomes inoperative due to approval under section 10(23C)/(46) At least 6 months before the commencement of the assessment year from which the said registration is sought to be made operative