What to do if not applied within due date i.e. 30/09/2025 in case provisional approval is granted upto AY 2025-26.
Abhilasha
For provisional registration, the condition for converting into regular registration within 6 months from commencement of charitable activities or within six months before expiry of validity of registration certificate if charitable activity not commenced WHICHEVER IS EARLIER. Therefore the deadline of 20.9.2025 is applicable if provisional registration has been granted upto AY 25-26 but charitable activity has not been commenced.
Basis above, if the deadline has been missed either because conversion has not bee applied within 6 months of commencement of charitable activity or within 6 months from expiry of validity, please file Form 10AB for conversion mentioning reasonable cause for delay which will be approved by CIT while considering your application for conversion from provisional to regular registration.
CS Sharad Bhargava