Circular No. 7/2024 — 12AB registration: condonation of delay, provisional to regular
Date: 2024-04-25 Status: ACTIVE Category: Charitable Trusts / NGOs Binding on Department: Yes (Section 119 / Section 400 IT Act 2025)
Summary
Further clarifications on 12AB registration process including condonation of delay for transition applications and conversion from provisional to regular registration.
Key Directions
- Delay in filing application for re-registration may be condoned by PCIT/CIT.
- Provisional registration holders must apply for regular registration before expiry.
- Activities and objects clause verification mandatory 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? |
|---|---|---|
| 12AB | 132 | Yes |
Cross-References
Act Sections
- Section 12AB
- 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