List of Exempt Institutions Registered with URN -CBDT releases Form 10AC orders till 22.11.2022

CBDT releases list of Exempt Institutions Registered with Unique Registration Number – Order in Form 10AC

CBDT vide notification No. 19/2021 dated 26.03.2021 revised the procedure for registration of charitable trusts

All trusts/charitable institutes were required to make a fresh application for provisional registration in Form No. 10A or Form 10AB.

On receipt of an application the Principal Commissioner or Commissioner, authorised by the CBDT was to pass an order in writing in Form No. 10AC and issue a sixteen digit alphanumeric Unique Registration Number (URN) to the applicants.

CBDT has released the following list of order passed in FOrm No. 10AC till 22.11.2022

1. Exempted Institution with name starting from ‘AB’ to ‘AS‘​
2. Exempted Institution with name starting from ‘AS’ to ‘CH’​
3. Exempted Institution with name starting from ‘CH’ to ‘ES’
4. Exempted Institution with name starting from ‘ES’ to ‘HO’
5. Exempted Institution with name starting from ‘HO’ to ‘KA”
6. Exempted Institution with name starting from ‘KA’ to ‘MA’
7. Exempted Institution with name starting from ‘MA’ to ‘NE’
8. Exempted Institution with name starting from ‘NE’ to ‘R.’
9. Exempted Institution with name starting from ‘R.’ to ‘SA’
10. Exempted Institution with name starting from ‘SA’ to ‘SH’
11. Exempted Institution with name starting from ‘SH’ to ‘SH’
12. Exempted Institution with name starting from ‘SH’ to ‘SR’
13. Exempted Institution with name starting from ‘SR’ to ‘TH’
14. Exempted Institution with name starting from ‘TH’ to ‘WE’
15. Exempted Institution with name starting from ‘WE’ to ‘ZY’

• Notice issued u/s 143(2) prior to filing of return of income assessee is invalid
• Order u/s 148A(d) passed against non-existent entity is bad in eyes of law – High Court
• Tax authorities not bound with provisions of section 44AE once assessee waived option
• Whether seized document is incriminating or not is a findings of fact – High Court
• Interest earned on borrowed funds/unutilized capital subsidy is capital receipts – High Court