1. Track the Date of Commencement of Activity

The date of commencement of the trust’s activities is a key factor in determining the timeline for filing the registration application.

2. Provisional Registration Before Commencement

If the trust has obtained provisional registration before starting its activities, it must file for regular registration within 6 months from the date of commencement of activities.

3. Direct Application for Regular Registration

Trusts that have already commenced activities can directly apply for regular registration, eliminating the need for provisional registration.

4. Special Condition for Section 12A

Trusts applying for registration under Section 12A must meet the following conditions:

• The trust must not have availed benefits under Section 11 or 12 in any earlier years.
• If provisional registration under Section 12A is rejected, the trust cannot reapply for regular registration under Section 12A if it has previously claimed benefits under Sections 11 or 12.

5. Clarification on Section 80G

• No restrictions apply for registration under Section 80G.
• Trusts holding a valid regular registration under Section 12A can directly apply for regular registration under Section 80G, regardless of whether benefits under Sections 11 or 12 were claimed earlier.
• This amendment simplifies the process for obtaining Section 80G registration.

6. Simplified Process

Trusts that directly apply for and obtain regular registration under Section 12A can seamlessly apply for Section 80G registration.

Conclusion on Trust Registration

1. If activities have commenced – The trust must apply for regular registration within 6 months of commencement.
2. If activities have not commenced – The trust can apply for provisional registration until activities begin.
3. For old trusts that have claimed exemption under Sections 11 or 12 – If provisional registration is cancelled, the trust cannot apply for regular registration under Section 12A.
4. For old trusts that have not claimed exemption under Sections 11 or 12 – Even if provisional registration is cancelled, the trust can still apply for regular registration under Section 12A.
5. All trusts registered under Section 12A can apply for Section 80G – Conditions 3 and 4 do not apply for 80G registration.

Stay Compliant & Updated with Budget 2025-26

📌 Get the latest updates on trust registration & tax exemptions under Budget 2025-26!

👉 Registration Relief for Smaller Trusts: 10-Year Validity Introduced
👉 Trusts & Donors, Take Note! The New Substantial Contribution Rules Explained

Need Expert Assistance?
📧 Reach out at darshak@snco.in | abhishek@snco.in