Response

First, the trust has to pass the necessary resolution for changing its registered office from Chennai to some other place. Then, it has to apply to the Registrar of Trusts. After permission is obtained, it has to file the necessary papers with the Registrar of Trusts at the new place.

Above all, the trust bylaws should permit change of registered office.

Requirements for Change in Address : Schedule III (Format available in Website of Trust- https://charity.maharashtra.gov.in/mr-in/) NOC / Rental agreement Copy of Electricity Bill of New Adress Notice of meeting Minutes of meeting Resolution of meeting Certified copy of Trust deed Certified copy of Schedule I

Procedure : Get the required documents signed by the Trustee. Notary of Schedule III and then affix court fees stamp of value Rs 100 . ( Ex : 20 stamps of Rs. 5 each ) Draft covering letter about filing of change report and enclose the documents mentioned above in their respective order. Submit the same in the required Trust office

If you are an NGO, a Section 8 corporation or a charitable trust and are availing benefits of registering under sections 12 A and 80G deduction, revalidation is necessary for you. You will need to apply to the Income Tax authorities for revalidation of your existing 80G and 12A registration. Without the revalidation, you will not be able to enjoy the existing benefits of 12A certificate for NGO and 80G deduction.

This revalidation is necessitated due to a recent amendment brought in by the Finance Act, 2020. It has proposed a new regime for institutions, charitable/religious trusts, universities, hospitals, educational institutions, other medical institutions etc.

The Act has mandated all charitable institutions, already registered under Sections 12A/12 AA or/and 80G of the Income Tax Act, 1961, to re-obtain the existing approval/registration under the revised provisions. This new regime has become applicable from 1st June 2020 and registered institutions were asked to apply for revalidation by 31st August 2020. However, due to the prevailing COVID-19 situation, the CBDT has deferred the implementation of the new procedure to 1st October 2020. This means the new date to start the compliance procedure is October 1, 2020. The same will continue till December 31, 2020.

Reference: section 8 It is a company established with the purpose has in its objects the promotion of commerce, art, science, sports, education, research, social welfare, religion, charity, protection of environment or any such other object and whereby they apply any profits into furthering the objective.

202100202-20210043-2561

LAWAYZ-2023-191