Application for registration u/s12A(a). - Income Tax - 1838/1990

INSTRUCTION NO. 1838/1990 Dated: February 16, 1990 U/s. 12A(a) of the I.T.Act every public charitable or religious trust is required to make an application for registration to the CC/CIT in order to qualify for exemption provided by sec. 11 and 12 of that Act. 2. In terms of notification S.O.NO. 829(E) dated 17-10-89 jurisdiction over cases of such trusts was assigned to directors of Income-tax(Exemptions) in Delhi, Bombay, Madras and Calcutta. In this context a question has been raised as to whether applications for registration u/s. 12A(a) can be made with the Directors of Income-tax or should continue to be made with the CC/CIT. 3. The matter has been examined in the board and it is clarified that as hitherto applications for registration should continue to be made to the concerned CC/CIT at Delhi, Bombay, Calcutta and Madras. Accordingly the discretion to allow such applications to be made belatedly will also continue to be that of the CC/CIT. 4. It has also come to notice of the board that some CsIT are rejecting application u/s. 12A(a) on the ground that the eligibility of the trust/institution to exemption u/s.11 is open to question. In this context attention is invited to Instruction No. 1472 dated 18-6-82 in which it had been clarified that CsIT may admit applications u/S. 12A(a) according to the procedure laid down in Instruction No. 751 dated 4-9-74 without going at that stage into the eligibility of the trust for exemption u/s.11. 5. This may be brought to the notice of all officers working in your region.