Renewals of exemption certificates under section 80G of the I.T. Act, 1961 - Income Tax - 564/CBDT

INSTRUCTION NO. 564/CBDT Dated : July 3, 1973 Section(s) Referred: 80G Statute: Income - Tax Act, 1961 Attention is invited to para (a) of Board's instruction No.464 (F.No.180/46/72-IT(AI), dated the 9th October, 1972, on the above subject. Under these instructions, it was laid down that the renewals of exemption certificates under section 80G of the I.T. Act, 1961 should be made only for one year in view of the requirement of all trusts and charitable institutions to get themselves registered under section 12A(a) before 1.7.1973. The form of application for this purpose has already been notified A copy is printed below for information. 2. If the charitable trust/institutions get themselves registered under the above mentioned provisions with the Commissioner of Income-tax, the renewal of exemption certificates can be granted for a period exceeding one year in suitable cases, subject to the overall limit of three years.