Our trust was incorporated in 2013. Trust was having 12A but not 80G. At the time of new registration U/s 12AB, trust has applied for 80G in Form 10A in April-22. Provisional order in Form 10AC was granted on 30.05.2022. Trust was not carrying out any considerable charitable activity from incorporation. Just primary expense like Bank Charges and Audit Fees etc. It was also managing one school. In that case we have applied for regular registration in Form 10AB in the month of February as the commencement of charitable activity and first donation both happended in the Month of October-22.…
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Respected sir, A charitable trust started in 1955 enjoying exemptions u/s 12A as well as 80G was allowed to the donation made to it. It was granted registration u/s 12AB . However, 80G exemption was provisionally allowed for A.Y 2021-22 to 2023-24 . It failed to renew it before 30th Sept 2022 . It filed form 10AB in October 22 for renewal of 80G benefit. However, the dept rejected the application on the ground of limitation period of 6 months. kindly advice the future course of action.
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Section 80G