Form 10G, Download Income Tax Form 10G in PDF Format

FORM NO. 10G for Application for Grant of Approval or Continuance Thereof To Institution or Fund. FORM NO. 10G Donations to charitable institutions/funds will qualify for deduction only if the Institution/fund is for the time being approved by the commissioner, such approval will be granted on the basis of an application in this form.

(1) The application for approval of any institution or fund under clause (vi) of sub-section (5) of section 80G shall be in Form No. 10G and shall be made in triplicate.

(2) The application shall be accompanied by the following documents, namely :—

 (i)  Copy of registration granted under section 12A or copy of notification issued under section 10(23) or 10(23C) ;

(ii)  Notes on activities of institution or fund since its inception or during the last three years, whichever is less ;

(iii)  Copies of accounts of the institution or fund since its inception or during the last three years, whichever is less.

(3) The Commissioner may call for such further documents or information from the institution or fund or cause such inquiries to be made as he may deem necessary in order to satisfy himself about the genuineness of the activities of such institution or fund.

(4) Where the Commissioner is satisfied that all the conditions laid down in clauses (i) to (v) of sub-section (5) of section 80G are fulfilled by the institution or fund, he shall record such satisfaction in writing and grant approval to the institution or fund specifying the assessment year or years for which the approval is valid.

(5) Where the Commissioner is satisfied that one or more of the conditions laid down in clauses (i) to (v) of sub-section (5) of section 80G are not fulfilled, he shall reject the application for approval, after recording the reasons for such rejection in writing :

Provided that no order of rejection of an application shall be passed without giving the institution or fund an opportunity of being heard.

(6) The time limit within which the Commissioner shall pass an order either granting the approval or rejecting the application shall not exceed six months from the date on which such application was made :

Provided that in computing the period of six months, any time taken by the applicant in not complying with the directions of the Commissioner under sub-rule (3) shall be excluded.

FORM NO. 10G

[See rule 11AA]

Application for grant of approval or continuance thereof to institution or fund under section 80G (5) (vi) of the Income-tax Act, 1961

1.

Name of the institution/fund in full (in block letters)

 

2.

Address of the registered office of the institution/fund

 

3.

Legal status [please specify whether the institution/fund is-


(i) constituted as public charitable trust;

 


(ii) registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India;

 


(iii) registered under section 25 of the Companies Act, 1956 (1 of 1956);

 


(iv) a University established by law;

 


(v) any other educational institution recognised by the Government or by any University established by law or affiliated to any University established by law;

 


(vi) an institution wholly or partly financed by the Government or a local authority;

 


(vii) an institution established with the object of controlling, supervising, regulating or encouraging games or sports and is approved for this purpose under section 10(23); or

 


(viii) A Regimental Fund or Non-Public Fund established by the armed forces of the Union for the welfare of past or present members of such forces or their dependants.]

 

4.

Objects of the institution/fund and geographical area over which its activities are undertaken

 

5.

Names and addresses of trustees/office bearers of the institution or fund

 

6.

(i) If registered under section 12A(a) of the Income-tax Act, the registration number and date of registration

 


(ii) If notified under section 10(23) or under section 10(23C) of the Income-tax Act, the details thereof

 


(iii) If responses to (i) & (ii) are negative, whether any application for the same has been filed? If yes, enclose a copy of the same.

 

7.

(a) Period of last approval, if any. Please enclose a copy of the approval

 


(b) If any change in the aims and objects and the rules and regulations have been made since the last approval, the details thereof

 

8.

Assessment particulars-


(a) Ward/Circle where assessed and permanent account number/GIR number

 


(b) Is the income exempt under section 10(22), 10(22A), 10(23), 10(23AA), 10(23C) or 11?

 


(c) Whether any arrears of taxes are outstanding? If so, give reasons

 

9.

Amount accumulated for the purposes mentioned in item (4) above

 

10.

(i) Details of modes in which the funds are invested or deposited, showing the nature, value and income from the investment;

 


(ii) Whether any funds have not been invested in the modes specified in section 11(5)?

 

11.

(i) Is the institution/fund carrying on any business? If yes, give details

 


(ii) Is the business incidental to the attainment of its objects?

 

12.

Details of nature, quantity and value of contributions (other than cash) and the manner in which such contributions have been utilised.

 

13.

Details of shares, security or other property purchased by or on behalf of the trust from any interested person as specified in sub-section (3) of section 13.

 

14.

Whether any part of the income or any property of the association was used or applied in a manner which results directly or indirectly in conferring any benefit, amenity or perquisite (whether converted into money or not), on any interested person as specified in sub-section (3) of section 13? If so, details thereof.

 

I certify that information furnished above is true to the best of my knowledge and belief. I undertake to communicate forthwith any alteration in the terms or in the rules governing the institution/fund made at any time hereafter.

Place

Date

Signature

Designation

Address

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