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12A Registration
12A Registration Online — Income Tax Exemption for NGOs
Get your Trust, Society, or Section 8 Company registered under Section 332 of the Income Tax Act, 2025 (the new "12A") with SetupFiling.in. We handle drafting, Form 104/105 filing on the income tax portal, and follow-up with the department so your organisation is recognised as a Registered Non-Profit Organisation (RNPO) without delay.
50,000+ customers served
2026 Update filed under new RNPO framework
100% online process
12A Registration
₹2,499/-
All-inclusive professional fee. No hidden government charges.
- Document review & preparation
- Document upload & verification
- Dedicated expert support throughout
- Delivery of registration certificate & credentials
12A/RNPO Registration is free on the government portal; our fee covers expert filing and verification support.
50,000+Customers served across India
₹2,499/-Transparent 12A registration fee
1 MonthMandatory timeline for provisional grant
What Is 12A Registration?
12A registration is what allows a Trust, Society, or Section 8 Company to claim income tax exemption on the surplus it earns from charitable or religious activity. Under the Income Tax Act, 1961, this exemption was granted through Sections 12A, 12AA, and 12AB. With the Income Tax Act, 2025 in force from 1 April 2026, this entire framework has been consolidated into Section 332, and registered entities are now formally called Registered Non-Profit Organisations (RNPOs). The underlying purpose is unchanged — without this registration, your organisation's income is taxed like any other entity, even if every rupee is spent on charitable work.
Why 12A Registration Matters
- Exempts your organisation's surplus income from tax under Section 332
- A mandatory prerequisite before applying for 80G donor-benefit approval
- Often checked by grant-making bodies and CSR partners before releasing funds
- Builds credibility alongside your 80G registration and NGO Darpan registration
Who Can Apply
- Registered Public Charitable Trusts
- Societies registered under the Societies Registration Act
- Section 8 Companies incorporated under the Companies Act, 2013
- Universities, recognised educational institutions, and specified government-funded institutions
Latest 2026 Changes to 12A Registration Under the New Income Tax Act
12A Is Now Registration Under Section 332
All charitable and religious registration provisions earlier spread across Sections 12A, 12AA, 12AB, and 10(23C) are now combined into Chapter XVII-B (Sections 332–355), with entities collectively termed Registered Non-Profit Organisations (RNPOs).
Existing 12A Registrations Continue Automatically
Organisations already holding a valid, uncancelled registration under the old Sections 12A, 12AA, 12AB, or 10(23C) are automatically treated as RNPOs from 1 April 2026 for the remainder of their existing validity period — no fresh application is required until then.
Provisional Registration Granted Within 1 Month
For new entities that haven't started activities yet, provisional registration under Section 332(8) must now be granted within one month of application, and the tax authority has no discretion to refuse it at this stage. Final registration must then be applied for within 6 months of commencing activities.
Longer Validity for Smaller Trusts
Regular registration is generally valid for 5 years, but under Section 332(5), this is extended to 10 years for smaller trusts whose total income (before exemptions) does not exceed ₹5 crore in each of the two preceding years.
New Application Forms
Applications are now filed through Form 104 for provisional registration and Form 105 for regular registration, with the registration or rejection order itself issued in the new Form 107.
85% Application Rule Retained
The long-standing rule requiring an RNPO to apply at least 85% of its regular income towards charitable or religious purposes to claim full exemption under Section 336 continues unchanged in the new law.
Documents Required for 12A Registration
Organisation Documents
- Registration Certificate (Trust Deed / Society Certificate / Section 8 Incorporation Certificate)
- PAN Card of the organisation
- Registered office address proof
- Details of objects, activities, and audited financial statements (if any)
Key Member Documents
- PAN and Aadhaar of trustees / governing body members
- Mobile number and email ID for e-filing authentication
- List of donors and welfare activities carried out, if operational
- Bank account details of the organisation
Verified Filing, Fewer Rejections
Most 12A applications get delayed due to incomplete object clauses, missing trustee details, or an application filed under the wrong scenario of Section 332. Our experts review every field against the new RNPO framework before filing, so your registration clears the department's review on the first attempt.
- Pre-filing document and object-clause cross-check
- Correct Form 104 / Form 105 selection based on your entity's stage
- Application tracked within the mandatory statutory timelines
- Support till your registration certificate (Form 107) is issued
12A Registration Process — Step by Step
Here is exactly how SetupFiling.in registers your NGO under Section 332 of the Income Tax Act, 2025.
Document Review & Preparation
Our expert reviews your Trust Deed, Society Certificate, or Section 8 Incorporation Certificate along with trustee documents and prepares them for e-filing.
Correct Form Selection
We determine whether your organisation needs provisional registration (Form 104) or regular registration (Form 105) based on whether activities have commenced.
Application Filing on the Income Tax Portal
The application is filed online along with all supporting documents, in line with the timelines and requirements of Section 332.
Follow-Up Till Approval
We track your application status and respond to any query raised by the Principal Commissioner/Commissioner during verification, keeping you updated at every stage.
Registration Certificate Delivered
Once approved, we deliver your 12A/RNPO registration order (Form 107), ready to use for tax exemption claims, 80G approval, and grant applications.
How to Apply — Get 12A Registered in 3 Simple Steps
Complete the entire 12A Registration process online, from your phone or laptop.
Step 1
Place Your Order
Click "Apply Now" and place your 12A Registration order online with SetupFiling.in.
Step 2
Submit Documents
Email your documents to help@setupfiling.in or WhatsApp them to +91 98182 09246.
Step 3
Get Filed Documents
Receive your filed application and registration certificate within a few working days of document submission, subject to department verification.
12A Registration Fees
| Particulars | Details |
|---|---|
| SetupFiling.in Professional Fee | ₹2,499/- |
| Document Review & Preparation | Included |
| Document Upload & Verification | Included |
| Dedicated Expert Support | Included |
| Delivery of Registration Certificate & Credentials | Included |
| Government Portal Fee | Nil (Free Government Portal) |
Complete Your NGO Compliance With SetupFiling.in
12A registration works best alongside these related filings our 50,000+ customers commonly need.
Frequently Asked Questions on 12A Registration
What is the cost of 12A registration?
SetupFiling.in charges ₹2,499/- as a professional fee for 12A registration, covering document review, preparation, filing, verification support, and delivery of your registration certificate. The government portal itself does not charge any registration fee.
Is Section 12A still relevant after the Income Tax Act, 2025?
Yes. The exemption concept behind Section 12A continues under Section 332 of the Income Tax Act, 2025, which came into force on 1 April 2026. Registered entities are now called Registered Non-Profit Organisations (RNPOs), but the core tax-exemption benefit remains available.
Do existing 12A-registered NGOs need to reapply under the new Act?
No. Organisations with a valid, uncancelled registration under the old Sections 12A, 12AA, 12AB, or 10(23C) are automatically treated as RNPOs from 1 April 2026 for the remaining validity of their existing registration, with no fresh application needed until that period expires.
How long is a 12A/RNPO registration valid?
Provisional registration is valid for 3 years. Regular registration is valid for 5 years, extended to 10 years for smaller trusts whose total income (before exemptions) does not exceed ₹5 crore in each of the two preceding years.
Is 12A registration the same as 80G or NGO Darpan registration?
No, 12A/RNPO registration under Section 332 gives your organisation income tax exemption, while 80G approval under Section 354 lets your donors claim tax benefits, and NGO Darpan registration is issued separately by NITI Aayog. Most NGOs need all three for full funding eligibility.
Which organisations are eligible to apply for 12A registration?
Registered Public Charitable Trusts, Societies registered under the Societies Registration Act, Section 8 Companies incorporated under the Companies Act, 2013, and certain universities and educational institutions are eligible to apply for 12A/RNPO registration.
How do I place an order for 12A registration with SetupFiling.in?
Click the "Apply Now" button, complete your order, then submit your documents on help@setupfiling.in or WhatsApp them to +91 98182 09246. Your filed application and registration certificate are delivered within a few working days, subject to government verification.
Get Your 12A Registration Today
Join 50,000+ customers who trusted SetupFiling.in for fast, compliant 12A registration at ₹2,499/-, fully updated for the new RNPO framework under the Income Tax Act, 2025.