{"id":164784,"date":"2017-10-23T17:38:37","date_gmt":"2017-10-23T12:08:37","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=164784"},"modified":"2017-10-23T17:38:37","modified_gmt":"2017-10-23T12:08:37","slug":"comments-invited-amendment-income-tax-rules-reference-registration-charitable-religious-trusts","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2017\/10\/23\/comments-invited-amendment-income-tax-rules-reference-registration-charitable-religious-trusts\/","title":{"rendered":"Comments invited for amendment of Income Tax Rules with reference to registration of Charitable or Religious Trusts"},"content":{"rendered":"<p style=\"text-align: justify;\">Vide Finance Act, 2017, a new clause (ab) was inserted in sub-section (1) of Section 12A of the Income Tax Act, 1961 (\u2018the Act\u2019) w.e.f 01.04.2018 to the effect that where a trust or an institution, which has been granted registration under Sections 12A or 12AA of the Act has subsequently adopted or undertaken modification of the objects and such modification does not conform to the conditions of such registration, then such trust or institution shall be required to obtain registration again by making an application within a period of thirty days from the date of such adoption or modification of the objects.<\/p>\n<p style=\"text-align: justify;\">As per the Memorandum related to Delegated Legislation laid on the floor of Parliament along with the Finance Bill, 2017, the form and manner in which an application of registration u\/S. 12(1)(ab) shall be made to the Principal Commissioner or Commissioner for registration of the trust or institution subsequent to modification of its objects, is required to be prescribed.<\/p>\n<p style=\"text-align: justify;\">The rules for making an application for registration of charitable or religious trusts under Section 12A of the Act are laid down under Rule 17A of the Income Tax Rules, 1962 (\u2018the Rules\u2019). As per the Rules, the application, for registration of charitable or religious trusts under Section 12A of the Act, is to be made in Form 10A.<\/p>\n<p style=\"text-align: justify;\">Accordingly, subsequent to the aforesaid amendment to the Act, Rule 17A and Form 10A are proposed to be amended. In this regard, draft notification providing for the amendment of Rule 17A and Form 10A has been framed and uploaded on the website of the Income Tax Department <a href=\"http:\/\/www.incometaxindia.gov.in\">www.incometaxindia.gov.in<\/a> for comments from stakeholders and general public.<\/p>\n<p style=\"text-align: justify;\">The comments and suggestions on the draft Rules may be sent by 27th \u00a0October, 2017 electronically at the email address, <a href=\"mailto:dirtpl1@nic.in\">dirtpl1@nic.in<\/a>.<\/p>\n<p style=\"text-align: right;\">Ministry of Finance<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vide Finance Act, 2017, a new clause (ab) was inserted in sub-section (1) of Section 12A of the Income Tax Act, 1961 <\/p>\n","protected":false},"author":91,"featured_media":28141,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,1193],"tags":[],"class_list":["post-164784","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-notifications"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Comments invited for amendment of Income Tax Rules with reference to registration of Charitable or Religious Trusts | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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Instant appeal emanated from the Order of the CIT (Exemption), Pune passed under Section\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Income Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":257754,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/11\/26\/power-of-conducting-ipl-is-vitally-distinct-from-object-of-bcci\/","url_meta":{"origin":164784,"position":1},"title":"&#8216;Power&#8217; of conducting IPL is vitally distinct from &#8216;Object&#8217; of BCCI: ITAT explains substantive law, allows BCCI to continue registration under S. 12-A of Income Tax Act to avail tax exemption benefits","author":"Bhumika Indulia","date":"November 26, 2021","format":false,"excerpt":"Income Tax Appellate Tribunal (ITAT), Mumbai: A two-Member Bench of Pramod Kumar (Vice President) and Ravish Sood (Judicial Member) allowed the Board of Control for Cricket in India (\"BCCI\") to continue with its registration under Section 12-A of the Income Tax Act, 1961 making it eligible for income tax exemption\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Income Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":276100,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/10\/24\/profit-oriented-educational-institutions-not-entitled-to-tax-emption-under-section-1023c-of-the-income-tax-act-1961-supreme-court\/","url_meta":{"origin":164784,"position":2},"title":"Profit-oriented Educational Institutions not\u00a0 entitled to tax emption under Section 10(23C) of the Income Tax Act, 1961: Supreme Court\u00a0","author":"Prachi Bhardwaj","date":"October 24, 2022","format":false,"excerpt":"\u201cIn a knowledge based, information driven society, true wealth is education \u2013 and access to it. Every social order accommodates, and even cherishes, charitable endeavour, since it is impelled by the desire to give back, what one has taken or benefitted from society. Our Constitution reflects a value which equates\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/10\/Profit-oriented-Educational-Institutions-not-entitled-to-tax-emption-under-Section-1023C-of-the-Income-Tax-Act-1961-1.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/10\/Profit-oriented-Educational-Institutions-not-entitled-to-tax-emption-under-Section-1023C-of-the-Income-Tax-Act-1961-1.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/10\/Profit-oriented-Educational-Institutions-not-entitled-to-tax-emption-under-Section-1023C-of-the-Income-Tax-Act-1961-1.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/10\/Profit-oriented-Educational-Institutions-not-entitled-to-tax-emption-under-Section-1023C-of-the-Income-Tax-Act-1961-1.png?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/10\/Profit-oriented-Educational-Institutions-not-entitled-to-tax-emption-under-Section-1023C-of-the-Income-Tax-Act-1961-1.png?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":284873,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/02\/23\/ministry-of-finance-notified-income-tax-3rdamendment-rules-to-amend-income-tax-rules-legal-research-legal-update-legal-news\/","url_meta":{"origin":164784,"position":3},"title":"CBDT revises Form No. 10B &amp; Form No. 10BB vide Income-tax (3rd Amendment) Rules, 2023","author":"Kriti","date":"February 23, 2023","format":false,"excerpt":"On 21-2-2023, the Ministry of Finance notified the Income-tax (3rd Amendment) Rules, 2023 to amend the Income-tax Rules, 1962. The provisions will come into force on 1-4-2023. Key Points: Form No. 10B and Form No. 10BB have been revised. The following sections have been revised: S. No. Regulation Earlier Now\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"Ministry of Finance\u00a0","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-510.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-510.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-510.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-510.png?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":254937,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/30\/supreme-court-on-bogus-donations-made-to-trust\/","url_meta":{"origin":164784,"position":4},"title":"Supreme Court on \u2018Bogus Donations\u2019 made to Trust: Delves to know whether registration under S. 12AA of Income Tax Act was being misused or not","author":"Bhumika Indulia","date":"September 30, 2021","format":false,"excerpt":"Supreme Court of India: Noting the donations being made to the Trust to be \u2018bogus donations\u2019 Bench of Uday Umesh Lalit and Ajay Rastogi, JJ., cancelled the registration of the Trust under Section 12AA and 80G of the Income Tax Act, 1963. What transpired the present matter? Present appeal challenged\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":141811,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/07\/11\/income-tax-manual-scrutiny-criteria-for-financial-year-2017-2018-issued\/","url_meta":{"origin":164784,"position":5},"title":"Income Tax Manual Scrutiny Criteria for Financial Year 2017-2018 issued","author":"Saba","date":"July 11, 2017","format":false,"excerpt":"Guidelines for selection of cases for scrutiny during \u00a0Financial Year 2017-2018 1.\u00a0In supersession of earlier Instructions on the above subject, the Board hereby lays down the following procedure and criteria for compulsory manual selection of returns\/cases requiring scrutiny during the financial-year 2017-2018:- (i) Cases involving addition in an earlier assessment\u2026","rel":"","context":"In &quot;Hot Off The Press&quot;","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/164784","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/91"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=164784"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/164784\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/28141"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=164784"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=164784"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=164784"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}