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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. The Government has brought significant changes and has mandated the renewal of registration under Section 12A for all the already registered NGOs which needs to be completed by 31st March 2022. Failing to do so, your NGOs earlier registration shall cease to exist and all the income tax benefits shall lapse.

Benefits

• Protect your NGO from getting deregistered.
• Save your NGO from GST implications.
• Continue to keep your income tax benefits.

Eligibility

Any NGO established be it a Trust, Society or Section 8 Company already registered under Section 12A of the Income Tax Act has to get it renewed.

Validity Period

Validity of the renewal of registration under Section 12A registration is 5 years.

Processing Time?

The overall process may take upto 3 Months 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 NGO organization
• Details of members (Aadhaar Card/PAN, Mail Id, Mobile No.)
• Copy of existing order granting registration under section 12A;
• Annual accounts for the preceding three financial years
• Documents evidencing adoption or modification of the objects, if any;
• Documents evidencing changes in members, if any;
• Copy of registration under FCRA, if any;
• Copy of registration with NGO Darpan, 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

Frequently Asked Questions

• Who is eligible for renewal of registration under section 12A?

  Any NGO registered be it a Trust, Society or Section 8 Company under section 12A of the Income Tax Act, is eligible for re-registration before 30th June 2021.

• What if the existing NGO does not renew its registration under section 12A?

  If an NGO does not renew its registration, then its registration stands cancelled.

• What is Section 12AB under Income Tax Act 1961?

  The Finance Act, 2020 has brought significant changes by introducing a new Section 12AB. It prescribes the new procedure for registration to get the income tax benefits under section 12A.

• What shall be the status of any pending registration under section 12AA as on 01st April 2021?

  Any pending application for registration u/s 12AA shall be deemed to be filed under section 12AB, and the registration shall be available provisionally.

• In which form an application has to be filed for the renewal of registration of NGO under section 12AB?

  Application has to be filed in Form 10A on the income tax portal.

• Do I have to be physically present during the process?

  It’s completely online and doesn’t require your physical presence at any stage.

• What is the time limit for passing the order by the department for granting the certificate under section 12A?

  Whenever an existing NGO has migrated from old registration to new registration then the order of registration under section 12A shall be passed by department within a period of 3 Months from the end of the month in which the application is filed.

• After the expiry of the validity period of 5 years when to re-apply for renewal under section 12A?

  Application for renewal of registration under section 12A needs to be submitted at least six months prior to the expiry of the validity period.