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12A Registration: Unlocking Tax Exemptions for Your Charitable Work in India
12A Registration helps NGOs and charitable trusts in India get tax exemptions. Once registered, your organization doesn’t have to pay income tax on donations received. It also builds trust with donors. Getting 12A Registration is an important step to grow and support your social work legally and financially.
What is 12A Registration?
Section 12A registration is a recognition granted by the Income Tax Department to trusts, societies, and Section 8 companies engaged in charitable or religious activities. The primary benefit of this registration is that it exempts the organization’s income from income tax, provided the funds are applied solely for the stated charitable or religious purposes. Without 12A registration, a non-profit organization would be liable to pay income tax on its surplus, significantly impacting its ability to carry out its social welfare programs.
Who is Eligible for 12A Registration?
To qualify for 12A registration, an organization must meet specific criteria:
1. Nature of Activities:
The organization must be established for charitable or religious purposes, as defined by the Income Tax Act. This includes activities like relief for the poor, education, medical relief, and environmental preservation.
2. Non-Profit Motive:
The organization must operate purely on a non-profit basis. No part of its income should directly or indirectly benefit its founders, trustees, or members.
3. Legal Structure:
It must be registered as a Trust (under the Indian Trusts Act, 1882), a Society (under the Societies Registration Act, 1860), or a Section 8 Company (under the Companies Act, 2013).
4. Proper Records:
The organization must maintain accurate books of accounts and adhere to proper financial transparency.
Fees and Documents required for 12A Registration
Fees for 12A Registration
- Documents Preparation
- Application filing
- Issuance of Certificate
To obtain 12A Registration, the organization needs to submit the following Self attested documents:
- Registration Certificate of Trust/ Society/Section 8 Company
- Memorandum of Association (MoA)/ Trust Deed
- PAN Card of Trust/ Society/ Section 8 Company
- Members/ Directors/ Trustees and authors Documents – Passport Size Photograph, PAN Card, Adhaar Card, Email ID and Mobile Number
- Business Address Proof: Provide proof of your organization’s business address.
- 12A & 80G Registration Provisional Certificate ( Self Attested Copy)
- Society/ Trust/ Section 8 Email ID and Office Address
- Previous 3 year Audit Report in case of old NGO
- Niti Aayog code or NGO Darpan Registration Number – Mandatory
12A Registration Process
The procedure for obtaining 12A Registration involves the following steps:
Step 1 Application Submission:
The assessee is required to submit the application in the required format online using Form 10A.
Step 2 Verification and Additional Information:
After the application has been submitted, the Commissioner may request the applicant to submit additional information or documents as needed to ensure the genuineness of the activities undertaken by the trust or institution.
Step 3 Approval or Rejection:
If the Commissioner is satisfied with the application and supporting documents, the registration is granted. However, if the application is rejected, the assessee should be informed in writing of the reason for the rejection.
Benefits of 12A Registration
12A Registration, granted by the Income Tax Department, is a one-time registration for trusts and other nonprofit organizations. The primary objective of this Registration is to obtain an exemption from income tax payment. Here are the benefits of obtaining 12A Registration:
1. Tax Exemption:
Entities with 12A Registration are exempted from paying income tax on their surplus income.
2. Government Funding:
Organizations with 12A Registration are eligible for grants and funds from the government and international organizations.
3. Proof of Existence:
The 12A certificate acts as legitimate proof of the existence of the institution, which can be used to avail government schemes, grants, and funds.
4. Enhanced Credibility:
A charitable organization’s credibility is enhanced through 12A registration. It guarantees donors and stakeholders that their donations will be used for their intended purpose, establishing trust and encouraging greater support.
In summary, 12A Registration offers significant advantages to non-profit institutions, including tax exemption, access to government funding, and proof of existence, making it a valuable asset for eligible organizations.
Validity of 12A Registration
12A Registration is a one-time registration granted by the Income Tax Department to trusts and other non-profit organizations. The validity of 12A Registration is as follows:
- Provisional Registration: For new registrations, a provisional registration is granted for a period of 3 years.
- Renewal: After the provisional registration period, the organization needs to apply for renewal of the registration
Renewal- Application: The renewal application is submitted in Form 10AB.
- Renewal Validity: The renewed registration is valid for a period of 5 years
In summary, 12A Registration is valid for 3 years initially, and then it needs to be renewed every 5 years. The renewal application is submitted in Form 10AB, and the renewed registration is valid for 5 years.
Recent Amendments in 2025: A Positive Shift
In a significant move to ease the compliance burden, recent amendments effective from April 1, 2025, bring welcome changes for charitable trusts and institutions:
- Extended Validity for Smaller Trusts: For eligible small trusts and institutions (with total income not exceeding ₹5 crores in each of the two preceding years), the registration period has been extended from five years to ten years. This significantly reduces the need for frequent re-registration.
- Simplified Cancellation Rules: Incomplete applications will no longer automatically lead to cancellation of registration, offering relief from minor administrative errors.
These amendments underscore the government’s commitment to creating a more supportive environment for non-profit organizations, allowing them to focus more on their core social objectives.
For any organization aspiring to make a tangible difference in society, 12A Registration is not merely a legal formality; it’s a strategic imperative. It empowers non-profits with the financial flexibility and credibility needed to amplify their impact, attract crucial funding, and ultimately, better serve their communities. By understanding its significance and navigating the application process diligently, charitable entities can unlock a world of possibilities for growth and sustained social change.
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Frequently Asked Questions
For new 12A and 80G registrations, they can be filed immediately upon incorporation.
We can apply for 12A and 80G soon after the Trust is registered. If in case the customer is applying after a year or two then their ITR is required.
The process is 100% online. So, it doesn’t require your physical presence at any stage. Relax in the comfort of your home while we take care of everything.
Yes, you can apply for them separately in which case you have to apply for 12A first. However, doing them together is easier.
Earlier, 80G and 12A registrations were valid for the lifetime of an organisation. Now, in the case of provisional registration, the validity of 80G and 12A registrations has been kept at 3 years, or for 3 years from the commencement of activities, whichever is earlier and, in case of re-validation, the validity is 5 years.
