All trusts/societies/institutions/funds/hospitals registered under Section 12A and Section 80G or Section 12AA of the Income Tax Act are required to seek new registration in the prescribed format under Section 10(23C) of the Income Tax Act. On or before the due date, the applicant must file a Form 10A application with the Principal Commissioner or a Commissioner authorized by the CBDT. For many people, filling out Form 10A is a time-consuming task. If you require experienced assistance, contact Phoenixtax, who provide the best services on Trust registration in Tambaram, Chennai.

On the new e-filing platform, the Form 10A filing procedure is now available.

What is FORM 10A of Income Tax Act

The CBDT issued Form 10A to allow trusts and NGOs to request for migration of their registration to the new registration scheme under Section 12AB. Form 10A is required for any application for trust registration. The following are the uses for Form 10A:

  • Existing trusts or institutions that were previously registered under section 12A or section 12AA before to 1-4-2021 are eligible to apply.
  • Provisional registration under section 12AB is required for newly constituted trusts or institutions.

Who needs to fill out Form 10A to register?

The following organizations are required to file for registration under section 12A of the new Form No. 10A, based on the above discussion:

Existing Registered Organizations: Before 1-4-2021, organizations that were previously registered under any of the former sections 12A or 12AA must apply for re-registration under section 12AB using Form No. 10A.

Existing Unregistered Organizations: Organizations that have already begun charitable activities but have not applied for new registration under section 12AB in Form No. 10A with the income tax authority under any of the former sections 12A or 12AA before 1-4-2021 must apply for new registration under section 12AB in Form No. 10A. Provisional registration will be granted to such groups for a maximum of three years.

Newly Established Organizations: Newly established organizations must apply for provisional registration with the income tax office in order to be eligible for exemptions under sections 11 and 12 of the Income Tax Act.

Form 10A documents required

You should be aware that an application made in Form No. 10A must be accompanied by the following papers, according to IRS requirements.

(a) A self-certified copy of the document creating the trust or establishing the institution, if the trust or institution is established under an instrument.

(b) Where the trust or institution is founded without the use of an instrument, a self-certified copy of the document demonstrating the trusts or institution’s creation or establishment.

(c) A self-certified copy of the company’s registration with the Registrar of Companies, Registrar of Firms and Societies, or Registrar of Public Trusts, as applicable.

(d) If applicable, a self-certified copy of the documentation attesting to the adoption or modification of the objects.

The information that must be provided in Form 10A

  • Information for beginners — The Trusts’ or Organization’s Pan Card Number, Name, and Address
  • Whether it’s a religious, philanthropic, or religious-cum-charitable trust or institution
  • Contact information for the Managing Trustee in the case of a Trust / Director or Chairman in the case of a Society or NGO Legal status of the organization or Trust
  • Trustees’ details such as name, address, Pan Card Number, and Aadhar Card Number for Trusts, and Director/Chairman details for companies/societies or organizations.
  • The reason for forming the Trust/Institute – whether it is to provide medical or educational assistance, or for religious reasons. The goal could alternatively be to teach yoga or to protect the environment and historical sites.
  • Check to see if the application has already been submitted and refused with reasons. If the request is granted, please provide the necessary information.

How to File Form 10A

1st step: To begin, go to to access the income tax department’s E-filing portal.

Step 2: Next, navigate to the E-file menu in the upper-left corner of the website page and select Income Tax Forms from the drop-down menu.

Step 3: From the drop-down menu, choose Assessment Year and Form 10A.

Step 4: From the drop-down list, select Prepare and submit online as the submission mode, then click Continue.

Step 5: Read the instructions carefully before submitting the form and then click the submit button to complete the process.

Information that is required

The required papers and attachments are shown below.

Details of Incorporation/Constitution

  • Code for the section (list attached)
  • According to the trust deed/MOA/additional papers, the nature of the activity and the kind of constitution
  • Name of Authority issuing these registrations, as well as the registration number and date.
  • Additional enrollment information

Information on the Important Individuals

  • All of the Authors/ Founders/ Settlors/Trustees/ Members of the Society/Members of the Governing Council/ Director (s)/ Shareholders holding 5% or more of the shareholding / Office Bearer (s) as of the date of application are listed below.
  • When an individual is not a single person, submit the following information about the natural people who are beneficial owners (5 percent or more) of these individuals as of the application date.
  • Name
  • Relation
  • Percentage of shareholding in case of  shareholder
  • Unique Identification Number
  • ID code
  • Address
  • Mobile number
  • Email address

On receipt of this application, the commissioner evaluated the papers provided by the petitioner and issued an order in Form 10AC with a 16-digit Alphanumeric Unique Registration Number.

Only submitting Form 10A ensures that the organization or Trust will be registered under Section 12A. Once the Commissioner is pleased with the application and the materials supplied, approval will be granted. The organization or Trust will be exempt from income tax under Section 12A if the approval is obtained.