CBDT vide Notification No. 30/2021 in S.O. 1443(E) dated 1.4.2021 has notified that the Director of Income Tax (Centralized Processing Centre), Bengaluru and Commissioner of Income-Tax (Exemption), Bengaluru1 is authorized to receive applications for registration/approval, grant registration/approval and cancel the same under new registration regime provided in section 12AB, section 10(23C) and section 80G.
Recently, CBDT notified the new registration procedure under section 12AB and other approval procedures u/s 10(23C), u/s 35(1)(ii)/(iii), u/s 80G(5) and furnishing statement of donations received and certificate of donation to donors vide Notification No. 19/2021 (G.S.R. 212(E).) dated 26.03.2021.
The said notification has also introduced various forms for approval and registration as detailed below-
As per the said Notification, the forms for application for registration or approval are required to be furnished to the Principal Commissioner or Commissioner authorised by the Board in this behalf.
The power to authorize Principal Commissioner or Commissioner are specified in the following rules-
Vide this present Notification in S.O. 1443(E) dated 1.4.2021, CBDT has authorized the Director of Income Tax (Centralized Processing Centre), Bengaluru and Commissioner of Income-Tax (Exemption), Bengaluru1, for the following purposes-
Read the full text of Notification No. 30/2021 dated 1.4.2021 on Jurisdiction for online Registration and Approval under section 12AB and others
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 1st April, 2021
INCOME-TAX
S.O. 1443(E).—In exercise of the powers conferred by clause (i) of sub-rule (1), sub-rule (5) and sub-rule (6) of rule 2C of the Income tax Rules, 1962 (“the Rules”), sub-rule (1), sub-rule (5) and sub-rule (6) of rule 5CA of the Rules, clause (a) of sub-rule (1), sub-rule (5) and sub-rule (6) of rule 11AA of the Rules and clause (i) of sub-rule (1) , sub-rule (5) and sub-rule (6) of rule 17A of the Rules, the Central Board of Direct Taxes hereby authorizes the Director of Income Tax(Centralized Processing Centre), Bengaluru and Commissioner of Income-Tax (Exemption), Bengaluru1, for the following purposes, namely,-
(i) for receiving applications for provisional registration or registration or provisional approval or approval or intimation in Form 10A under clause (i) of sub-rule (1) of rule 2C of the Rules, sub-rule (1) of rule 5CA of the Rules, clause (a) of sub-rule (1) of rule 11AA of the Rules or clause (i) of sub-rule (1) of rule 17A of the Rules;
(ii) for passing order granting provisional registration or registration or provisional approval or approval in Form 10AC under sub-rule (5) of rule 2C of the Rules, sub-rule (5) of rule 11AA of the Rules or sub-rule (5) of rule 17A of the Rules.
(iii) for issuing Unique Registration Number (URN) to the applicants under sub-rule (5) of rule 2C of the Rules, sub-rule (5) of rule 5CA of the Rules, sub-rule (5) of rule 11AA of the Rules or sub-rule (5) of rule 17A of the Rules.
(iv) for cancelling the approval granted in Form 10AC and Unique Registration Number (URN) under sub-rule (6) of rule 2C of the Rules, sub-rule (6) of rule 5CA of the Rules, sub-rule (6) of rule 11AA of the Rules or sub-rule (6) of rule 17A of the Rules.
2. This amendment will come into effect from the date of Notification in the Official Gazette.
[Notification No. 30 /2021/F. No. 370142/4/2021-TPL]
NEHA SAHAY, Under Secy. (Tax Policy & Legislation Division)
Download Notification No. 30/2021 dated 1.4.2021 on Jurisdiction for online Registration under section 12AB in pdf format
1 Omitted by Notification No. 52/2022 dated 09.05.2022.
The Notification reads as follows:
S.O. 2161(E).—In exercise of the powers conferred by clause (i) of sub-rule (1), sub-rule (5) and sub-rule (6) of rule 2C, sub-rule (1), sub-rule (5) and sub-rule (6) of rule 5CA, clause (a) of sub-rule (1), sub-rule (5) and sub-rule (6) of rule 11AA and clause (i) of sub-rule (1), sub-rule (5) and sub-rule (6) of rule 17A of the Income tax Rules, 1962 the Central Board of Direct Taxes hereby amends the Notification Number 30 of 2021 (hereinafter referred to as the said Notification), published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), vide number S.O. 1443(E), dated the 1st April, 2021, namely:-
2. In the said notification, in the opening paragraph, the words “and Commissioner of Income-tax (Exemption), Bengaluru” shall be omitted.
Note: After this amendment, only the Director of Income Tax (Centralized Processing Centre), Bengaluru is authorized to receive applications for registration/approval, grant registration/approval and cancel the same under the new registration regime provided in section 12AB, section 10(23C) and section 80G.
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