Circular No. 1/2021 — Master circular on registration u/s 12A/12AB and 80G
Date: 2021-01-01 Status: ACTIVE Category: Foundational / Doctrinal Binding on Department: Yes (Section 119 / Section 400 IT Act 2025)
Summary
Comprehensive master circular consolidating all guidelines for registration of charitable trusts and institutions under sections 12A, 12AB, and approval under section 80G. Covers provisional registration, regular registration, renewal, and condonation of delay.
Key Directions
- All trusts/institutions must apply for registration under section 12AB in prescribed Form 10A/10AB.
- Provisional registration valid for 3 years; regular registration for 5 years.
- Existing registrations under section 12A deemed valid until re-registration deadline.
- PCIT/CIT must dispose of applications within prescribed time limits.
Applicability Under IT Act 2025
Saving Clause: Section 536 of IT Act 2025 saves circulars issued under the 1961 Act “so far as not inconsistent” with the new Act.
| Old Section (1961 Act) | New Section (2025 Act) | Consistent? |
|---|---|---|
| 12A | 131-137 | Yes |
| 12AB | — | Needs Review |
| 80G | — | Needs Review |
Cross-References
Act Sections
- Section 12A
- Section 12AB
- Section 80G
- Section 131-137
Related Circulars
- Supersedes: Circular 17/2015
Key Case Law (Circular Supremacy)
- To be populated — cases where this circular was cited/applied
Full Text
Full text to be added — see raw/circulars/ for PDF when available
Source
- Official: incometaxindia.gov.in/circulars