Dear SRRF partners, kindly give answer to the following query.
At the time of registration of a Trust or a Society, all will not have their own buildings for the offices. They will provide the address where the Founder presently live. Suppose that the Founder has shifted his residence to another accommodation on rental basis. Now they have to apply for 12A and 80G etc. Which address is to be given in the applications? The address of registration or the address in which the Trust office is presently situated ie the place in which the Founder now resides.
My case is that our Trust was registered during 2008 and the Trust address also was given the address where I used to live. I had applied for 12A during Jan 2014 and given the address of registration. I was to shift to another address and the Inspector from Income Tax department will be visiting for verification during this month. Can we show the present address or old address which was the address at the time of registration? Unfortunately, the address of registration was a government accommodation and it was occupied by another family.
What the Income Tax laws tell about the addresses? Please clarify.
Dr. D. V. Jayakumar
Rural and Tribal Development Organisation
Itarsi-461111, MP
Dear Dr Hayakumar,
This is a practical problem which many start-up NGOs face. While it will be difficult to deal with individual situations.
Principle should be that Registered Office should be an address where at the minimum organisation’s statutory communications can be rec’d and do not go astray.
While it is advisable to have a Registered Office, where your organisation’s is located, however if you know that you are likely to move your offices please keep Registered Office at a location, which is likely to be a permanent address at least for forseeable future.
It is not must that your Registered Office and Main Office address are always same. FCRA, e.g. does not ask for Registered Office when you apply for registration.
Hope above would be helpful.