We applied for regularisation of 12a and 80g, we were unable to attend hearing, due to health issues not checked mails. Now our application was rejected and cancelled provisional approval also. What is the next step or process we have to do to get 12a and 80g?
Your conversion of provisional to regular registration has been rejected due to non response and non appearance. As per the law effective October 2024, this can be resolved by obtaining condonation of delay from your CIT-Exemption by showing reasonable cause. This is the only route available to save your 12A since you cannot re submit application under any other provision of section 12A, we are presuming that your organization has commenced charitable activity and Section 11-12 exemption benefit also has been availed. Alternatively, appeal can also be preferred to ITAT if condonation of delay is also rejected as a last resort.
CS Sharad Bhargava
Hi,
Condonation can not be applied now. It is applied along with the applications for regularisation. There is no procedure to apply for condonation after rejection of applications.
If you have not filed ITR-7 ever before, you can apply directly for regular registration now under Section 12A(1)(ac)(vi)-Item B.
If you have filed ITR-7 before, then you don’t have any option but to file an appeal to ITAT. Only ITAT can restore the rejected applications. Otherwise, you have become ineligible for applications for 12AB & 80G registration forever.
CS Manoj Sharma