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CBDT Notifies Jurisdiction for Online Registration and Cancellation under section 12AB and Others

cbdt-notifies-jurisdiction-for-online-registration-and-cancellation-under-section-12ab-and-others

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) 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-



Sl. No.

Form Name

Related Rules

Purpose

1.

Form 3CF

Rules 5C, 5D, 5E and 5F

Application for registration or approval

2.

Form 10A

Rules 2C or 5CA or 11AA or 17A

Application for registration or provisional registration or intimation or approval or provisional approval

3.

Form 10AB

Rules 2C or 11AA or 17A

Application for registration or approval

4.

Form 10AC

Rules 2C or 11AA or 17A

Order for registration or provisional registration or approval or provisional approval

5.

Form 10AD

Rules 2C or 11AA or 17A

Order for registration or approval or rejection or cancellation

6.

Form 10BD

Rule 18AB

Statement of particulars to be filed by  reporting person under section 80G(5)(viii) and section 35(1A)(i)

7.

Form 10BE

Rule 18AB

Certificate of donation under section 80G(5)(ix) and under section 35(1A)(ii)


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-

Rule 2C

Related to approval u/s 10(23C)

Rule 5CA

Related to approval u/s 35(1)(ii)/(iii)

Rule 11AA

Related to approval u/s 80G(5)

Rule 17A

Related to registration u/s 12AB


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), Bengaluru, for the following purposes-


Form Name

Description

Form 10A

For receiving applications for provisional registration or registration or provisional approval or approval or intimation in Form 10A under these rules-

Rule 2C(1)(i)

Rule 5CA(1)

Rule 11AA(1)(a)

Rule 17A(1)(i)

Form 10AC

For passing order granting provisional registration or registration or provisional approval or approval under these rules-

Rule 2C(5)

Rule 11AA(5)

Rule 17A(5)

NA

For issuing Unique Registration Number (URN) to the applicants under these rules-

Rule 2C(5)

Rule 5CA(5)

Rule 11AA(5)

Rule 17A(5)

NA

For cancelling the approval granted in Form 10AC and Unique Registration Number (URN) under these rules-

Rule 2C(6)

Rule 5CA(6)

Rule 11AA(6)

Rule 17A(6)


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), Bengaluru, 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 


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