De- facto Roll back of provisional Registration for existing oganisation

Current Position:

 Trust or institution which has already commenced the activities is required to file registration application in two stages, first, for provisional registration, and second, this provisional registration is required to be converted to regular registration.

Proposed Amendment [From 1st October 2023]:

 Trust or institutions shall make an application for regular registration/approval if it has already commenced the activities and it has not claimed exemption under Section 10(23C) or Section 11/12 for any previous year ending on or before the date of such application.

 Only those trusts and institutions shall file an application for provisional registration/approval that has not commenced its activities.