Income Tax Return Filing | The Income Tax Department, Endowments and Religious Trusts have extended the deadline for submission of registration applications to the tax authorities till June 30.
In a circular issued on April 25, 2024, the Central Board of Direct Taxes (CBDT) has announced the last date.
Thus, the filing of Form 10A/ Form 10AB under the Income Tax Act, 1961 is now up to June 30.
Already, the department has repeatedly extended the deadline for filing Form 10A/ Form 10AB by trusts, companies and funds.
A statement in this regard said, “Further extension of the deadline for filing such forms beyond the previous extension of September 30, 2023 has been requested.
In this regard, taking into account the representations received by the CBDT, the deadline for filing the form has been extended with a view to avoid genuine inconvenience to the taxpayers.
Applications as per Form 10A/ Form 10AB can be filed electronically through the e-filing portal of the Income Tax Department.
Form 10A applies to a charitable or religious trust for applying and obtaining registration under section 12A.
It may be noted that charitable or religious trusts wishing to claim exemptions under Sections 11 and 12 are required to register under the Indian Income Tax Act by filing Form 10A.