society registered under state societies registration act 1960 11 years back and working with the support of contributions, state grants and get audited but, IT returns not filed. Now this society would like to register under 12a and 80G, it does not applied for registration or approval for 12a and 80G till date. can it apply for register & approval now and what is the consequences to be face from the IT department?
Yes, if you have commenced charitable activity BUT never claimed exemption benefit under the Income Tax Act applicable to charitable institutions, you can make an application (Form 105 separately) for registration as an RNPO under Section 332 (erstwhile 12A) Table sl. no. 2 and under Section 354 (erstwhile 80G) Table sl. no. 2.
CS Sharad Bhargava