Complete Process of 12A Registration in India

What is 12A Registration?

12A registration is a tax exemption certificate issued by the Income Tax Department of India under Section 12A of the Income Tax Act, 1961. It allows NGOs, Trusts, Societies, and Section 8 Companies to claim exemption on their income, ensuring that donations and other earnings are not taxed.

Benefits of 12A Registration

Tax exemption on income (including donations, grants, and other receipts)

Eligibility to receive tax-free donations (with 80G certification)

Enhanced credibility among donors and stakeholders

Long-term financial sustainability for NGOs and charitable institutions

Eligibility for 12A Registration

- Trusts (Public or Private)

- Societies registered under the Societies Registration Act, 1860

- Section 8 Companies (Non-Profit Companies under the Companies Act, 2013)

- Religious or Charitable Institutions

Documents Required for 12A Registration

1. Registration Certificate (Trust Deed / Society Registration / Section 8 Certificate)

2. PAN Card of the organization

3. NOC from the landlord (if rented premises)

4. Audited Financial Statements (if already operational for more than 3 years)

5. Activity Report (Details of past and proposed charitable activities)

6. Bank Account Details

7. List of Governing Body Members (Trustees/Managing Committee)

8. Copy of ITR filed (if applicable)

Step-by-Step Process for 12A Registration

Step 1: Prepare Required Documents

Gather all necessary documents (as listed above) in scanned PDF format.

Step 2: Register on the Income Tax Portal

- Visit [https://www.incometax.gov.in/iec/foportal/](https://www.incometax.gov.in/iec/foportal/)

- Register as a "Trust/NGO" and obtain a login ID and password.

Step 3: Fill Form 10A Online

- Log in to the Income Tax portal.

- Go to "e-File" → "Income Tax Forms" → "File Income Tax Forms".

- Select Form 10A (Application for 12A registration).

- Fill in all details (organization’s name, PAN, address, objectives, etc.).

Step 4: Upload Supporting Documents

Attach scanned copies of all required documents.

Step 5: Submit the Application

- Verify all details and submit the form.

- A DSC (Digital Signature Certificate) of the authorized signatory is required.

Step 6: Receive Provisional 12A Certificate

- The Income Tax Department issues a provisional 12A certificate immediately upon submission (valid for 5 years).

Step 7: Final Approval by CIT (Commissioner of Income Tax)

- The CIT reviews the application and may ask for additional documents.

- If satisfied, the final 12A registration is granted (permanent in most cases).

Step 8: Start Availing Tax Benefits

Once approved, the organization can claim tax exemption on its income.

Processing Time & Fees

- Time: 1-3 months (Provisional approval is instant)

- Government Fee: ₹500 (for trusts/societies) | ₹1,500 (for Section 8 companies)

Why Choose Us for 12A Registration?

Expert Assistance in documentation & application filing

Fast Processing with minimal follow-ups

100% Approval Rate with proper compliance

Post-registration support for 80G & FCRA (if needed)