Form 10a - Income Tax

As per the Income-tax Act, 1961, the charitable or religious trust or institution should get registration by making an application in Form 10A under section 12A(1)(aa) in a specified manner to the Principal Commissioner or Commissioner. Form 10A pdf download can also be done through the forms/download option on the Income Tax Website. Through this article, we will discuss the provisions related to Form 10A.

What is the process to file FORM 10A?

Form 10A can be filed by visiting the E-filing portal of the Income Tax department by following some easy steps as mentioned below:

Step 1: Visit the Income Tax E-filing portal (https://incometaxindiaefiling.gov.in/)

Step 2: Logon to the account.

Step 3: Click on the "E-file” option in the upper-left corner of the page. Then select the Income Tax Forms option.

Step 4: Select the A/Y and Form 10A from the drop-down menu.

Step 5: Select the submission mode from the "Prepare and submit online” drop-down list, then click “Continue”

Step 6: Go through the instructions carefully.

Step 7: As the last step, click on the “submit” button.

What are the documents required for FORM 10A?

Form No. 10A shall be submitted along with the following documents:

• A copy of the instrument that the trust/ the institution has created should be self-certified.
• Copy of the document evidencing the creation of the trust or establishment of the institution. If the trust created/ institution is established, otherwise than under an instrument, which the applicant should self-certify.
• Self-certified copy of the Registration Certificate obtained from the appropriate authority, i.e., Registrar of Companies (ROC) or Registrar of Firms and under Societies Act or Registrar of Public Trusts, as the case may be.
• Self-certified copy of the documents for adoption/modification of the objects (if any).
• Self-certified copies of the annual accounts of the trust/institution for the previous year/(s) (not being more than three preceding years from the year in which the said application is made). And if the trust/institution is established before the financial year in which the application for registration was made.
• Details of the activities of the trust/institution.
• Copy of order granting registration/order of rejection of application for grant of registration (already existing) under section 12A or section 12AA (as the case may be), to be self-certified by the applicant.

The applicant must ensure that the DSC of the Authorised Signatory/Representative assessee is registered before the form is submitted, as E-verification of the form is mandatory through DSC/EVC.

Form 10A of the income tax act due date has been extended to March 31, 2022.The previous version of Form 10A available prior to Notification No. 19/2021 dated 26-03-2021 has been substituted by the updated version of Form 10A. This form can be filed by already Registered institutions, the existing Unregistered institutions, and Newly Established institutions. After the form is filed along with all the required documents, the concerned authority examines the documents submitted by the applicant. After examination, a sixteen digits Alphanumeric Unique Registration Number shall be provided to the applicant in Form 10AC.