To get your Form 10A, which is used for registration or re-registration of charitable or religious trusts under the Income Tax Act, follow these steps:
How to Get and File Form 10A Online
- Access the Income Tax e-Filing Portal:
- Visit the official Income Tax Department portal at www.incometax.gov.in.
- Login:
- Log in using the PAN of your trust or institution and your valid credentials.
- Navigate to the Form:
- Go to the "e-File" menu.
- Select "Income Tax Forms" and then "File Income Tax Forms."
- Search for "Form 10A" and select it.
- Choose the relevant assessment year (e.g., AY 2024-25).
- Start Filling the Form:
- Select the submission mode as "Online."
- Choose the applicable section under which you are applying (e.g., Section 12A, 80G, or 10(23C)).
- Indicate whether this is a fresh application or re-registration.
- Fill in details such as the organization's name, PAN, address, nature of activities, and registration details under other laws if applicable.
- Attach Required Documents:
- Self-certified copy of the trust deed or instrument creating the trust.
- Registration certificate with Registrar of Companies or Registrar of Public Trusts.
- Copies of annual accounts (up to three preceding years, if applicable).
- Note on activities of the trust.
- Copies of any existing registration orders or rejection orders under Sections 12A or 12AA.
- Other relevant documents as required.
- Submit the Form:
- Review all details carefully.
- Submit the form using a digital signature or electronic verification code (EVC).
- After submission, e-verify the form using Aadhaar OTP, DSC, or EVC via bank account.
- Acknowledgment and Registration:
- Once submitted and verified, you will receive an acknowledgment.
- The Principal Commissioner or Commissioner of Income Tax will process the application and issue approval in Form 10AC along with a unique registration number (URN).
Important Notes
- Form 10A can be downloaded in PDF from the Income Tax portal, but filing must be done online.
- Filing Form 10A is mandatory for trusts seeking tax exemption under Sections 12A, 80G, or 10(23C).
- The form must be filed timely to ensure compliance and eligibility for tax benefits.
- Existing trusts must also file Form 10A for re-registration or renewal of their tax-exempt status.
This process ensures your trust or institution is legally recognized for tax exemptions and can attract donors by offering them tax benefits