1. Copy of Registration certificate of the NGO and its bye-laws.
2. Copies of Detail of activities since its inception or last three years whichever is less.
3. Copies of audited accounts of the institution/NGO since its inception or last 3 years whichever is less.
4. Copy of Pan Card of the NGO
5. Details of the members of the NGO (Complete KYC,PAN ,Addhaar)
6. Bank Statement
7. UID Ngo DARPAN for filing form 10A
8. Society Deed
9. Certificate of Society
10. FCRA certificate if applicable
11. old 12A or 12 AA CERTIFICATE
12. PDF -3 YEAR Audited FINANCIAL + 3 YEAR ACTIVITY REPORT
The notification has finally been released by Central Board of Direct Taxes on 26th March, 2021 laying down the provisions for renewal of registrations u/s 10(23C), 12AB and 80G and notifying the application forms.
So, the application has to be made in new Form 10A under two circumstances:
1) If you are already registered under any of the said aforesaid sections and you are basically applying for renewal under the new provisions or
2) You are a new trust/society and you are applying afresh for registrations under any of these Sections.
In all rest of the cases, Form 10AB has to be filed. So, what are those cases. Let me share it in brief.
1) When you shall be applying for renewal after 5 years u/s 12AB.
2) When the new organizations which are provisionally granted registration or approval, shall apply for permanent registration of 5 years
3) When the organizations already registered want to opt for exemptions under different sections as allowed under various provisions
4) When the organizations have adopted for modifications of its objects which do not conform to the conditions of registration.
The best part of the notification is that it not only contains the new forms but also instructions to fill the form has been clearly laid out in details which is self-explanatory.
The notification also lists out the documents to be enclosed with the form while making an application. Letme take you through the list of documents to be uploaded with the Form:
a) Self-Certified copy of Memorandum of Association (in case of registered society) or Trust Deed (in case of trust)
b) Self-Certified copy of Registration Certificate (applicable only to Societies as usually trusts do not have any such certificate)
c) Self – certified copy of FCRA certificate, for those organizations registered under FCRA.
d) Self -certified copy of existing 12A/12AA/80G/10(23C) registration certificate
e) Self-certified copy of order of rejection of application for registration under any of the aforesaid sections
f) Self-certified copy of audit reports – since inception or for 3 years prior to the year in which registration is being sought, whichever is less.
g) Note on Activities (preferably for 3 years in our opinion)
Some other important points to remember:
Since the Income tax department has been harping on going faceless, such forms shall have to be furnished electronically with digital signature, if the return of income goes with it, or else through electronic verification code.
The digital signature shall be used of the same person who is authorised to verify the income tax return. This implies the authorized person added on the income tax portal of the organization shall be the same person whose digital signature shall be used.
As was announced in the budget that Unique Registration Number shall be allotted to all, on receipt of the application, the Commissioner or the Principal Commissioner shall issue a sixteen-digit alphanumeric Unique Registration Number to the applicants.
You may contact us @cakumarsanu@outlook.com or in chat box for Further assistance
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