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12A Registration
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A Registration, issued by the Income Tax Department, is a one-time registration for trusts and various nonprofit organizations aimed at securing an exemption from income tax. Typically, organizations seek 12A Registration shortly after they are established. Non entities like Section 8 Companies, Trusts, and NGOs with 12A Registration can enjoy income tax exemptions on their surplus income.
We recognize the significance of obtaining Section 12A registration for organization. Our team provides thorough assistance and guidance throughout the registration process, helping you access the and privileges outlined in Section 12A of the Income Tax Act.
Contact Bhadauria Group to begin your journey towards Section 12A registration. Allow us to manage the while you concentrate on creating a positive impact in society.
Section 12A of Income Tax Act
Once a Trust organization or NGO is, it must register under Section 12A of the Income Tax Act to access the exemptions outlined in Sections 11 and 12. This section permits nonprofit entities, including Charitable Trusts, Nonprofit Organizations, Welfare Societies, and Religious Institutions, to benefit from total tax exemption according to the provisions of the Tax Act of 1961.
If a nonprofit trust or NGO does not register for Form 12A, its financial receipts and transactions will be subject to taxation. It's important to highlight that private or family trusts do not qualify for these exemptions and cannot secure 12A Registration.
Once an organization obtains Section 12A registration, the validity of the Registration is perpetual unless it is cancelled or revoked by the Income Tax Department. Unlike certain registrations requiring periodic renewal, Section 12A of Income Tax Act has no expiration date or a specific time limit.
By filing Form 12A, nonprofit organizations can unlock these valuable benefits, enabling them to effectively pursue their charitable and religious objectives while enjoying tax exemptions and financial support from various sources.
Eligibility Criteria under Section 12A
To file form 12a, certain criteria set by the Income Tax Department must be fulfilled.
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To qualify for 12A Registration, the organization must meet the "charitable purpose" definition per the Income Tax Act.
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Charitable purposes include relief to the poor, education, medical relief, and activities focused on environmental preservation.
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Objectives related to public utility also qualify as charitable purposes.
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Registration is granted if there is no profit motive behind the organization's activities.
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If the organization engages in trade or commerce, Registration is granted only if trade receipts are less than twenty percent of total receipts.
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Private or Family Trusts are not eligible for 12A Registration.
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The organization's activities must genuinely benefit the public to qualify for Registration.
Documents Required for Registration under Section 12A
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A self-certified copy of the instrument used to create the trust or institution. If it was created by other means, provide a self-certified copy of the document proving its establishment.
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Annual financial statements for the preceding three financial years.
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A detailed note describing the activities conducted by the entity.
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A self-certified copy of the documents provides evidence for adopting or modifying the entity's objectives.
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A self-certified copy of the Registration made with the applicable body, which could be the Registrar of Companies, the Registrar of Firms and Societies, or the Registrar of Public Trusts.
12A Registration Process
Visit the Official Website of Income Tax Department
Fill the form 10A with department
Filing the application form
Enter the details of all members of the NGO
Enter the details of source of funds, key contact information, and working area
Submission of application with payment of challan.
Who Can apply for 12A Registration
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Trusts : Public charitable trusts, religious trusts, and other types of trusts established for charitable or religious purposes can apply for Registration under Section 12A.
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Institutions : Charitable or religious institutions, including educational institutions, hospitals, medical institutions, and other similar establishments, are eligible for Section 12A registration.
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NGOs (Non-Governmental Organizations) : Nonprofit organizations engaged in social welfare, community development, environmental conservation, or other charitable purposes can apply for Registration under Section 12A.
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Societies : Societies registered under the Societies Registration Act of 1860 and engaged in activities of a charitable or religious nature can seek Registration under Section 12A.
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Section 8 Companies : Companies registered under Section 8 of the Companies Act 2013, established for promoting art, science, commerce, sports, education, research, social welfare, or any other charitable objectives, are eligible for Section 12A registration.
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