Question And Answer
Subject: Query regarding NGO Registration U/s 12AA/12AB
Answered by:
Tags: , ,
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

File Uploaded: Not Available

Answer given by

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 .

Disclaimer: This article is only for general information and is not intended to provide legal advice. Readers desiring legal advice should consult with an experienced professional to understand the current law and how it may apply to the facts of their case. Neither the author nor and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any inaccurate or incomplete information in this article nor for any actions taken in reliance thereon. No part of this document should be distributed or copied (except for personal, non-commercial use) without express written permission of

Leave a Reply

Your email address will not be published. Required fields are marked *