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(i) Is the trust carrying on any business (give details)?

14.

(ii) Is the business incidental to the attainment of its objects?

Details of nature, quantity and value of contributions (other than

15.

cash) and the manner in which such contributions have been

utilised

Details of shares, security or other property purchased by or on

16.

behalf of the trust from any interested person as specified in sub-

section (2) of section 13

Whether any part of the income or any property of the association

17.

was used or applied, in a manner which results directly or

indirectly in conferring any benefit, amenity or perquisite

(whether converted into money or not), on any interested person

as specified in sub-section (3) of section 13? If so, details thereof.

Amount deemed to be income of the trust if sub-section (3) of

18.

section 11, is made applicable.

The income that would have been assessable if the trust had not

19.

enjoyed the benefit of section 10(23C)(iv) or (v)

Certified that the above information is true to the best of my knowledge and belief.

Place

Date

Signature

Designation

Full address

Notes :

1. In this form, the term "trust" also includes a fund or institution or any other legal obligation.

2. The application form, --

(a) filed before the specified date, should be sent to the Chief Commissioner or Director General whom the Central

Board of Direct Taxes may authorize to act as prescribed authority, for the purposes of sub-clause (iv) or sub-

clause (v) of clause (23C) of section 10, through the Commissioner of Income-tax or Director of Income-tax

(Exemptions) having jurisdiction over the trust or institution;

(b) filed on or after the specified date, should be sent to the Principal Commissioner or the Commissioner whom

the Central Board of Direct Taxes may authorize to act as prescribed authority for the purposes of sub-clause (iv)

or sub-clause (v) of clause (23C) of section 10.

Four copies of the application form along with the enclosures should be sent.

3. Copies of the following documents should be annexed:-

(i) Deed of trust/memorandum and Articles of Association.

(ii) A list of trustees enclosing settlor/members of the Governing Council.

(iii) A photocopy of the latest certificate under section 80G issued by the Commissioner of Income-tax.

(iv) True copies of the assessment orders passed for the last three years.

(v) Photocopy of communication from the Commissioner of Income-tax with reference to the application of the

trust/institution for a registration under section 12A.

4. The applicant shall furnish any other documents or information as required by the Chief Commissioner or Director

General or Principal Commissioner or Commissioner or any authority authorised by the Chief Commissioner or

Director General or Principal Commissioner or Commissioner, as the case may be.

Printed from

Page 2 of 2

Form No. 56 - Application For Grant Of Exemption Or Continuance Thereof Under Section 10(23c)(Iv) And (V) For The Year Page 2

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