Form No. 10A
The prescribed form 10A is a form that is necessary to be filed by all the taxpayers in the below-specified cases, namely:-
- For filing of an application for re-registration of an existing trust registered under Section 12A/12AA;
- For filing of an application for re-approval of an existing trust or institution approved under Section 10(23C);
- For filing of an application for re-approval of an existing trust or institution approved under Section 80G;
- For filing of intimation by a research association or institution under Section 35;
- For filing of an application for provisional registrations or approval under the above provisions.
CBDT extends due date of Form No. 10A
As per the provisions of the Income-tax Act 1961, Form 10A was required to be filed electronically by 30.06.2021 which was extended to 31.08.2021 and further extended to 31.03.2022. In view of the representations received by the Central Board of Direct Taxes (CBDT) and with a view to avoiding genuine hardship to taxpayers, the CBDT condones delay in filing of Form 10A up to 25th November in respect of certain provisions of section 12A/section 10(23C) / section 80G/ Section 35 of the Income tax Act, 1961.
To check out the original circular released by the department of Central Board of Direct Taxes, below is the pdf file attached.
Conclusion
This decision was taken by the Central Board of Direct Taxes after receiving difficulties reported by the taxpayers while electronic filing of Form 10A.
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