What is 12A Registration?
12A registration grants tax exemption on income for NGOs, trusts, and societies engaged in charitable or religious activities. Once registered, these organizations are not required to pay income tax on their surplus, allowing more funds to be used for their charitable objectives.
Who Should Apply for 12A Registration?
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Charitable trusts, societies, and Section 8 companies
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Non-profit organizations seeking tax exemption
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NGOs planning to receive government or CSR funding
Eligibility Criteria
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Must be registered as a trust, society, or Section 8 company
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Activities must be charitable or religious in nature
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No income or assets should benefit any individual member or trustee
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Proper accounting and audit systems must be in place
Required Documents for 12A Registration
| Document Type | Details/Description |
|---|---|
| Registration Certificate | Trust deed, society registration, or Section 8 company incorporation certificate |
| Memorandum/Articles/Bylaws | MOA, AOA, or bylaws of the organization |
| PAN Card (NGO/Trust/Society) | Self-attested copy |
| PAN & Aadhaar (Trustees/Members) | Self-attested copies for all trustees/members/directors |
| List of Trustees/Members/Directors | Names, addresses, PAN, and contact details |
| Address Proof of Registered Office | Electricity bill, property tax receipt, rent agreement, or NOC from owner |
| Audited Financial Statements | Last 3 years’ audited accounts (if applicable) |
| Bank Account Details | Bank statement or cancelled cheque |
| Activity Report | Details of charitable activities and annual report with photos |
| Income & Expenditure Account | For the last 3 years |
| List of Donors | Names, addresses, PAN, and donation amounts (if available) |
| FCRA Registration (if applicable) | For organizations receiving foreign contributions |
| NGO Darpan ID (if applicable) | Registration on the Darpan portal |
| Digital Signature Certificate (DSC) | For online application and filings |
| Other Supporting Documents | Any additional documents requested by authorities |
12A Registration: Step-by-Step Process
1. NGO Formation and Registration
Register as a trust, society, or Section 8 company with the appropriate authority.
2. Document Preparation
Gather all required documents as listed above.
3. Application Preparation
Fill out Form 10A (for fresh registration) on the Income Tax e-filing portal. Provide accurate details of objectives, activities, and board members.
4. Application Submission
Submit Form 10A with all supporting documents online. Authenticate using a Digital Signature Certificate (DSC) or Aadhaar-based OTP.
5. Review and Inspection
The Income Tax Department may review your application and request clarifications or additional documents. Officers may verify your organization’s activities and financials.
6. Approval and Certification
Upon approval, a digitally signed 12A certificate is issued via email. Registration is valid for 5 years and must be renewed at least 6 months before expiry.
12A Registration Compliance Checklist
| Step/Requirement | Description |
|---|---|
| Eligibility Check | Confirm charitable status and registration |
| Document Collection | Gather all required documents and proofs |
| Application Submission | File Form 10A online with supporting documents |
| Officer Review | Respond promptly to queries or requests for clarification |
| Approval & Certification | Receive and retain digital certificate |
| Renewal Compliance | Apply for renewal at least 6 months before expiry (every 5 years) |
| Annual Filing | Maintain proper accounts and file annual returns |
| Activity Reporting | Keep records of all charitable activities and donor details |
Frequently Asked Questions (FAQs)
What is the validity period of 12A registration?
All new and renewed 12A registrations are valid for 5 years and must be renewed at least 6 months before expiry.
Can I apply for 12A and 80G together?
Yes, both applications can be filed simultaneously using Form 10A.
How long does the registration process take?
Approval typically takes 1 to 3 months, depending on scrutiny and completeness of documents.
What happens if my application is rejected?
You can address the issues raised and reapply or appeal as per the Income Tax Act.
What are the benefits of 12A registration?
Tax exemption for the organization, increased donor trust, and eligibility for grants and CSR funding.
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