{"id":2511,"date":"2020-05-09T10:29:57","date_gmt":"2020-05-09T10:29:57","guid":{"rendered":"https:\/\/www.gstpractitioners.in\/blog\/?p=2511"},"modified":"2020-05-09T11:15:49","modified_gmt":"2020-05-09T11:15:49","slug":"cbdt-deferred-the-new-procedure-for-registration-approval-etc-of-charitable-institutionstrust-society-to-1st-october-2020","status":"publish","type":"post","link":"https:\/\/www.gstpractitioners.in\/blog\/cbdt-deferred-the-new-procedure-for-registration-approval-etc-of-charitable-institutionstrust-society-to-1st-october-2020\/","title":{"rendered":"CBDT deferred the New procedure for registration, approval, etc. of Charitable Institutions,Trust &#038; society to 1st October, 2020"},"content":{"rendered":"<div class='epvc-post-count'><span class='epvc-eye'><\/span>  <span class=\"epvc-count\"> 710<\/span><\/div><h4 style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><strong>New procedure for registration, approval, etc. of Charitable Institutions,Trust, Society &amp; Ngo deferred to 1st October, 2020<\/strong><\/span><\/h4>\n<p style=\"text-align: justify;\">In view of the unprecedented humanitarian and economic crisis, the CBDT has decided that the implementation of new procedure for approval\/ registration\/notification of certain entities shall be deferred to 1st October, 2020. Accordingly, the entities approved\/ registered\/ notified under section 10(23C), 12AA, 35 and 80G of the Income-tax Act, 1961 (the Act) would be required to file intimation within three months from 1st October, 2020, i.e, by 31st December, 2020. Further, the amended procedure for approval\/ registration\/ notification of new entities shall also apply from 1st October, 2020.<\/p>\n<p style=\"text-align: justify;\">The necessary legislative amendments in this regard shall be proposed in due course.<\/p>\n<p style=\"text-align: justify;\">Various representations were received in the finance ministry expressing concerns over the implementation of the new procedure from 1st June, 2020 due to the outbreak of novel corona virus (COVID-19) and consequent lockdown. There have been a number of requests to defer the applicability of the new procedure.<\/p>\n<p style=\"text-align: justify;\">It may be noted that The Finance Act, 2020 rationalized the procedure relating to approval\/ registration\/ notification of certain entities referred to in sections 10(23C), 12AA, 35 and 80G of the Act, with effect from 1st June, 2020.<\/p>\n<p style=\"text-align: justify;\">As per the new procedure, the entities already approved\/ registered\/ notified under these sections would be required to file intimation within three months, i.e, by 31st August, 2020. Further, the procedure for approval\/ registration\/ notification of new entities has also been rationalized with effect from 1st June, 2020.<\/p>\n<p><a style=\"background-color: #276793; color: #fff; padding: 10px;\" href=\"https:\/\/www.gstpractitioners.in\/blog\/wp-content\/uploads\/2020\/05\/PIB1622387-edited.pdf\"> Read Press Release Here <\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>710New procedure for registration, approval, etc. of Charitable Institutions,Trust, Society &amp; Ngo deferred to 1st October, 2020 In view of &#8230;. <\/p>\n","protected":false},"author":1,"featured_media":2513,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2,44],"tags":[],"class_list":["post-2511","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-income-tax"],"gutentor_comment":0,"_links":{"self":[{"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/posts\/2511","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/comments?post=2511"}],"version-history":[{"count":2,"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/posts\/2511\/revisions"}],"predecessor-version":[{"id":2514,"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/posts\/2511\/revisions\/2514"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/media\/2513"}],"wp:attachment":[{"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/media?parent=2511"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/categories?post=2511"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/tags?post=2511"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}