Registration of trusts — clarifications on Forms 10A/10AB

Circular No. 6/2023 — Registration of trusts — clarifications on Forms 10A/10AB

Date: 2023-05-24 Status: ACTIVE Category: Charitable Trusts / NGOs Binding on Department: Yes (Section 119 / Section 400 IT Act 2025)

Summary

Clarifies procedural aspects of trust registration including transition from provisional to regular registration, Form 10A/10AB requirements, and time limits.

Key Directions

1. Form 10A for provisional registration; Form 10AB for regular registration.
2. Existing trusts with 12A registration must re-register under 12AB.
3. PCIT/CIT must pass order within 6 months of application.
4. Activities clause must be satisfied for regular registration.

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	Yes
12AB	132	Yes

Cross-References

Act Sections

• Section 12A
• Section 12AB
• Section 131
• Section 132

Related Circulars

• None identified

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