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Our Trust is already registered under Section 10G / 12A / 12AA. It earns less than ₹1.5–2 lakh annually and plans to continue like this. Is it still mandatory to re-register under Section 12AB? Why should we apply for registration if we are not filing returns or claiming exemptions?
Yes, even if your trust earns less than ₹2 lakhs and does not file ITR, it's still mandatory to re-register under Section 12AB to retain legal validity and avoid issues in the future. Not registering can cancel your old registration, even if you're not claiming tax benefits now. For further legal assistance contact us on our helpline number.