“CBDT has issued a Circular No. 6 of 2023 dated 24th May 2023 (enclosed as Annexure 1) providing great relief to all such trust and NGOs by extending the date for filing of Form 10A and Form 10AB upto 30th September 2023. This Circular also addressed certain practical difficulties arising out of amendment made by Finance Act 2023.
As per the new registration scheme effective from 1st April, 2021, all the existing trusts were required to apply for registration/approval, initially within three months i.e., on or before 30.06.2021. However, on consideration of difficulties in the filing of Form No. 10A, the Central Board of Direct Taxes had extended the due date for filing Form No. 10A till 25.11.22. However, many organisations missed the date for getting their 12AA, 10(23C) and 80G registration renewed and lost their exempt status.
The issues arising out of the CBDT Circular and the various other relief granted have been discussed in this issue. For detail, please read our E-communique. Topic for this issue is CBDT Circular for NPOs - Extension of Date for Filing Form 10A & 10AB