| Question And Answer | |
|---|---|
| Subject: | Query regarding NGO Registration U/s 12AA/12AB |
| Category: | Income-Tax |
| Querist: | CA RAHUL KUMAR HARLALKA |
| Answered by: | Advocate Neelam Jadhav |
| Tags: | charitable trust, NGO, registration |
| Date: | March 18, 2024 |
Respected All Members
I had a query regarding NGO Registration U/s 12AA/12AB. A NGO has applied for provisional registration U/s 12AA by filing Form 10A in the F/Y 2021-2022. The NGO has been granted provisional Registration for 3 years (upto AY 2023-2024). However, the NGO has not applied for permanent registration till date. The NGO has already started the charitable activities from the F/Y 2021-2022 and has not applied for Permanent registration within 6 months from the date of start of charitable activities. Now, what is the remedy as the time period to file the permanent registration has expired?
Please suggest what the NGO can do now to continue the exemption U/s 12AA
The NGO should file a detailed application with supported by an affidavit for condonation application explaining the reasons for the delay to the CBDT and copy to the Assessing Officer . In case the CBDT rejects the application the assessee can file writ before the High Court .