Udyog Suvidha Kendra
Tax Exemption for NGOs & Trusts

Get Your
12A Registration Today.

Obtain tax exemption for your non-profit organization. Mandatory certification for NGOs, Trusts, and Societies under Income Tax Act, 1961.

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What is 12A Registration?

12A Registration is a certification issued under the Income Tax Act, 1961, that provides tax exemption benefits to non-profit organizations such as NGOs, trusts, and societies.

Tax Exemption

Organizations can claim exemptions on surplus income used for charitable purposes.

Enhanced Credibility

Establishes legitimacy with donors, government bodies, and grant providers.

Attract Donations

Donors can claim tax deductions under Section 80G, encouraging philanthropy.

WHY IT MATTERS

Importance for NGOs & Trusts

12A Registration is crucial for non-profit organizations aiming to operate legally, transparently, and effectively in India. It provides multiple benefits that enhance operational efficiency and credibility.

Tax Exemptions

Reduces tax liabilities, allowing more funds for charity.

Credibility & Trust

Enhances legitimacy with donors and government agencies.

Attracting Donations

Required for securing grants and corporate funding.

Encouraging Philanthropy

Donors get tax benefits under Section 80G.

Legal Recognition

Provides formal identity and regulatory protection.

Long-Term Sustainability

Ensures financial stability and resource access.

12A Registration Importance
KEY ADVANTAGES

Benefits of 12A Registration

Tax Exemption on Income

One of the most significant benefits of obtaining 12A Registration is the tax exemption on income earned by the organization. Non-profit organizations that receive 12A status are not required to pay income tax on the funds they raise, as long as these funds are used for charitable purposes. This allows organizations to reinvest more resources into their mission, enhancing their overall impact and reach.

Tax Exemption on Income
Eligibility for Grants and Donations

Eligibility for Grants and Donations

12A Registration is essential for non-profit organizations to qualify for various grants, funding opportunities, and donations. Many government programs, international donors, and philanthropic organizations require 12A status before providing financial support. Furthermore, donors who contribute to 12A-registered organizations can claim tax deductions under Section 80G, making it more attractive for them to contribute.

Long-Term Sustainability and Credibility

Having 12A Registration establishes an organization as legitimate and credible, building trust with stakeholders, including donors, government bodies, and the public. This credibility helps attract long-term financial support, ensuring that the organization can continue its charitable work effectively. The recognition of being a registered entity also boosts transparency and accountability.

Long-Term Sustainability and Credibility

Eligibility Criteria

To qualify for 12A Registration, organizations must meet certain criteria. The registration is designed for non-profit entities that operate for charitable purposes.

Types of Organizations Eligible

Trust

A trust is a legal arrangement whereby one party (the trustee) holds property or assets for the benefit of another (the beneficiary). In India, trusts established for charitable purposes can apply for 12A registration.

Section 8 Companies

These are non-profit companies registered under Section 8 of the Companies Act, 2013. These organizations must be established for charitable purposes and must not distribute profits to their members.

Society

An association is an association of individuals formed to promote charitable activities. They are usually registered under the Societies Registration Act, 1860.

Non-profit Organizations

Focus on activities that benefit the public, such as education, healthcare, and poverty relief. They reinvest any surplus funds into their mission rather than distributing profits.

Charitable Purposes as Defined by the Income Tax Act

The Income Tax Act defines charitable purposes broadly. To qualify for 12A registration, an organisation must operate for one or more of the following charitable purposes:

  • Relief of Poor
  • Education
  • Medical relief/assistance
  • Advancement of any other generally useful thing
Charitable Purpose
Conditions

Conditions for Eligibility

To qualify for 12A Registration, the organization must meet the following conditions:

  • Non-Profit Motive: The organization must operate on a non-profit basis.
  • Public Benefit: Activities should be for the public benefit.
  • Proper Documentation: Provide necessary documents like trust deed, financial statements.
  • Compliance: Must comply with Income Tax Act provisions.

Documents Required for 12A Registration

Documents Upload

Attach scanned copies of the necessary documents (Trust Deed, PAN Card, Registration Certificate, Financial Statements, etc.). Ensure they are legible and clear.

Digital Signature

If submitting the form online, a digital signature is required to authenticate the application. This ensures the application is legally valid and approved.

Application Fee

Some applications may require a small processing fee. Check the guidelines on the portal for the specific details.

Confirmation

After submission, you will receive an acknowledgement receipt. Keep this for your records.

STEP-BY-STEP

Application Process

A guided roadmap for obtaining your 12A Registration smoothly.

1

Check Eligibility

Before you begin the application process, make sure your organisation meets the eligibility criteria for 12A registration.

2

Prepare Documents

Collect all the required documents (trust deed, PAN card, financial statements, etc) and ensure they are up to date.

3

Fill Application Form

Fill out Form 10A, which is available on the Income Tax Department’s e-filing portal. This form gathers information about your organization’s structure, objectives, and activities.

4

Upload Documents

Attach the required documents to the application form. Make sure the file is in the right format (PDF, JPG, etc.) and is readable.

5

Submitting the Application

Once you have filled up the form and uploaded the documents, submit your application through the Income Tax Department's online portal.

✓

Approval

Upon successful verification, the 12A Registration certificate is issued, granting tax exemption status.

STAGE 2

Online Application Process

Complete your 12A Registration through the Income Tax e-filing portal.

1

Login to the Income Tax Portal

Visit the official Income Tax e-filing portal and create an account or log in if you already have one.

2

Navigate to the 12A Registration Section

Find the "e-File" option and select the applicable section for applying for 12A Registration (Form 10A).

3

Complete the Form

Fill in all required information about the organization, such as its charitable objectives and activities.

✓

Submit Form

After filling out the form, submit it electronically via the portal. You will receive an acknowledgement receipt for your records.

Renewal and Revocation of 12A Registration

Understanding the Validity

12A Registration is typically valid indefinitely unless specific circumstances require renewal. However, recent amendments may necessitate periodic renewal, ensuring the organization's compliance with updated regulations.

Common Reasons for Cancellation

  • Non-compliance with Income Tax Act provisions
  • Misuse of funds or diversion to non-charitable purposes
  • Failure to file mandatory returns
Renewal

How to Renew or Reapply

  • Gathering Necessary Documents:

    Updated trust deeds, audited financial statements, PAN cards, and activity reports.

  • Filing the Renewal Application:

    Submit Form 10A (or applicable form) via the Income Tax Department's portal.

  • Responding to Clarifications:

    Address queries raised by the Commissioner of Income Tax during the review process.

  • Ensuring Compliance:

    Rectify past discrepancies and adhere strictly to charitable purposes.

Procedure for Obtaining 12A Registration

Once you submit your application for 12A Registration, the process doesn't end there. The Income Tax Department will review your submission.

Review Process by the Commissioner

Once you submit your application, the Commissioner of Income Tax will verify the information provided. This involves a detailed scrutiny to ensure compliance and authenticity:

Verification

Documents will be strictly checked for compliance.

Assessment

Charitable activities and purposes will be examined.

Clarification

Commissioner may ask for explanations if needed.

Possible Outcomes

Based on the review, the Commissioner may arrive at one of the following outcomes:

  • Approval

    Organization will be granted 12A Registration.

  • More Info

    May request additional documentation.

  • Rejection

    Can appeal or reapply after rectifying issues.

Timeline for 12A Registration

The process typically takes 2–3 months from the date of application submission. However, delays may occur based on various factors.

Factors affecting timeline:

  • Accuracy of application & supporting documents
  • Promptness in responding to queries
  • Delays in internal document verification

Frequently Asked Questions

12a Registration in Different States

Andhra Pradesh Arunachal Pradesh Assam Bihar Chhattisgarh Goa Gujarat Haryana Himachal Pradesh Jharkhand Karnataka Kerala Madhya Pradesh Maharashtra Manipur Meghalaya Mizoram Nagaland Odisha Punjab Rajasthan Sikkim Tamil Nadu Telangana Tripura Uttar Pradesh Uttarakhand West Bengal Delhi Chandigarh Ladakh Lakshadweep Puducherry Jammu & Kashmir Andaman & Nicobar Dadra & Nagar Haveli

12a Registration in Major Cities

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