Section 12A of the Income-tax Act prescribes the conditions for availing exemption under Sections 11 and 12 by charitable trusts and institutions. One of the mandatory conditions is timely filing of registration application in Form No. 10A.

Earlier, trusts/institutions seeking registration under Section 12A(1)(ac)(i) were required to file Form 10A within the prescribed time limit. Delay in filing created hardship because the law was not very clear regarding which authority had the power to condone such delay.