Hello everyone,
Would like to know your opinions on this topic.
The NGO had provisional 12AB & 80G registration for AYs 2024-25 to 2026-27. Neither did it file ITR-7 nor did it surrender these provisionals. These provisionals expired on 31/03/2026. Now the question is whether it is eligible for 332 & 354 registrations under the new act. The new act requires that you have never been registered under any specified provision i.e. 12AB or 332.
Thanks