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12A Registration
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12A Registration is a one-time registration applicable to trusts and various non-profit organizations seeking income tax exemption under the Income Tax Act. Organizations generally apply for 12A registration soon after their establishment. Entities such as Section 8 Companies, Trusts, and NGOs with 12A registration may become eligible for income tax exemption on their surplus income, subject to applicable conditions.
We understand the importance of obtaining Section 12A registration for an organization. Our team provides complete assistance and guidance throughout the registration process, ensuring proper documentation and compliance with the provisions outlined under Section 12A of the Income Tax Act.
Contact Bhadauria Group for professional assistance with the Section 12A registration process. Let us handle the formalities while you focus on creating a positive impact in society.
We are a private consultancy firm and are not affiliated with any government authority. Approval of 12A registration is subject to verification and discretion of the concerned authority.
Section 12A of Income Tax Act
Once a Trust, Society, or NGO is established, it may apply for registration under Section 12A of the Income Tax Act to become eligible for tax exemption under Sections 11 and 12, subject to applicable conditions. This provision applies to non-profit entities such as charitable trusts, welfare societies, non-profit organizations, and religious institutions, allowing them to seek tax exemption in accordance with the provisions of the Income Tax Act, 1961.
If a non-profit trust or NGO does not obtain registration under Section 12A, its income and financial receipts may be taxable as per applicable income tax laws. It is important to note that private or family trusts are not eligible for these exemptions and cannot apply for 12A registration.
Once an organization is granted Section 12A registration, its validity is generally perpetual unless it is cancelled or withdrawn by the concerned authority due to non-compliance or other specified reasons. Unlike certain registrations that require periodic renewal, Section 12A registration does not have a fixed expiry date, subject to continued compliance with the law.
By filing Form 12A, eligible non-profit organizations can seek the benefits available under the Income Tax Act, helping them carry out their charitable or religious objectives while maintaining tax compliance, as applicable.
Eligibility Criteria under Section 12A
To file Form 12A, certain eligibility criteria prescribed under the Income Tax Act must be satisfied.
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To be eligible for 12A registration, the organization should fall under the definition of “charitable purpose” as specified under the Income Tax Act.
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Charitable purposes generally include relief to the poor, education, medical relief, and activities related to environmental protection.
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Objectives related to public utility may also qualify as charitable purposes, subject to applicable conditions.
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Registration may be granted where there is no profit motive behind the organization’s activities.
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If the organization is involved in trade or commercial activities, registration may be considered only when such receipts are within the permissible limits prescribed under the Act.
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Private or family trusts are not eligible for 12A registration.
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The activities of the organization should genuinely benefit the public to qualify for registration.
Documents Required for Registration under Section 12A
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A self-certified copy of the instrument used to create the trust or institution. If it was created by other means, provide a self-certified copy of the document proving its establishment.
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Annual financial statements for the preceding three financial years.
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A detailed note describing the activities conducted by the entity.
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A self-certified copy of the documents provides evidence for adopting or modifying the entity's objectives.
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A self-certified copy of the Registration made with the applicable body, which could be the Registrar of Companies, the Registrar of Firms and Societies, or the Registrar of Public Trusts.
12A Registration Process
Visit the Official Website of Income Tax Department
Fill the form 10A with department
Filing the application form
Enter the details of all members of the NGO
Enter the details of source of funds, key contact information, and working area
Submission of application with payment of challan.
Who Can apply for 12A Registration
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Trusts : Public charitable trusts, religious trusts, and other types of trusts established for charitable or religious purposes can apply for Registration under Section 12A.
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Institutions : Charitable or religious institutions, including educational institutions, hospitals, medical institutions, and other similar establishments, are eligible for Section 12A registration.
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NGOs (Non-Governmental Organizations) : Nonprofit organizations engaged in social welfare, community development, environmental conservation, or other charitable purposes can apply for Registration under Section 12A.
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Societies : Societies registered under the Societies Registration Act of 1860 and engaged in activities of a charitable or religious nature can seek Registration under Section 12A.
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Section 8 Companies : Companies registered under Section 8 of the Companies Act 2013, established for promoting art, science, commerce, sports, education, research, social welfare, or any other charitable objectives, are eligible for Section 12A registration.
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