How it works

Step 1

Purchase a plan for expert assistance

Step 2

Provide documents to our experts

Step 3

The Certificate will reach your doorstep

Overview

12A Registration is a registration which is granted by the Income Tax Department to NGOs to enjoy exemption from paying income tax on their surplus income. If any NGO fails to get itself registered under section 12A then it becomes ineligible to claim income tax benefits on its income.

Benefits

• Save your NGO from GST implications
• Enjoy exemption from paying Income Tax.
• Secure government and international funding easily.

Eligibility

Any NGO established be it a Trust, Society or Section 8 Company must register under section 12A of the Income Tax Act, if they want to claim exemption under Section 11 and 12 of the Income Tax Act

Validity Period

This registration shall be valid for 3 years as a provisional registration, after this NGOs will have to apply for final registration which will be valid for 5 years

Processing Time?

The overall process may take upto 1 Month depending upon the processing done by the Income Tax Department.

Documents Required :

• Documental Evidence of Creation/ Incorporation in case of a:
  Trust–Trust Deed
  Society– Registration Certificate and Memorandum of Association (MOA) of the society
  Section 8 Company – Certificate of Incorporation and MOA and AOA of the company.
• Pan card of the oragainzation
• Details of members (Aadhaar Card/Pan, Mailid, Mobile No.)
• Annual accounts for the preceding three financial years
• Upgrade Accounts till the date of applicaiton
• Registration under FCRA, if any
•  Documents evidencing adoption or modification of the objects, if any;
•  Documents evidencing changes in members, if any;
• Digital signature of the authorized person (Don’t have DSC, No worries avail our complimentary services to get your DSC)
• Note: - All the documents have to be self-certified.

Note:- All the documents have to be self-certified

Frequently Asked Questions

• Who is eligible to take registration under section 12A?

  Any NGO established be it a Trust, Society or Section 8 Company must register under section 12A of the Income Tax Act if they want to claim an exemption under Section 11 and 12 of the Income Tax Act. The procedure for the same has been specified under section 12AB.

• Whether an NGO is entitled for exemption under section 12A in the first year of operation?

  No, an NGO is not entitled for exemption in the first year of operation.

• What is provisional registration under section 12AB?

  In case of fresh registration, initially the department grants only provisional registration which is valid for 3 Years. Only after 3 years will we be able to obtain final registration.

• What is the time limit for passing the order by the department granting the exemption in case of fresh registration?

  In the case of fresh registration the department has to grant registration within 1 month from the end of the month in which registration application is uploaded.

• What is the time limit for passing the order by the department granting the exemption in case of fresh registration?

  In the case of fresh registration the department has to grant registration within 1 month from the end of the month in which registration application is uploaded.

• Whether an NGO can modify its objective?

  Yes, an NGO can modify its objective but then it has to re-apply under section 12A for registration.

• What is the time limit for making an application with a modified objective of trust/Institution for granting certificate under section 12A?

  Application has to be filed within 30 days from the date of adoption or modification of objects.

• What is the time limit for passing the order by the department granting the exemption under section 12A in the case of a modified objective?

  In this case it has to be granted within 6 Months from the end of the month in which application is received.

• What is the validity of the 12A registration?

  Validity of the 12A Registration is 5 years.

• Can we apply for 12A and 80G separately?

  Yes, you can apply for them separately in which case you have to apply for 12A first. However, doing them together is easier.