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12-A Registration Process: Everything You Need to Know



The Income Tax Department grants 12A registration to trusts and other organizations(non-profit), which is a one-time registration. The registration objective is to be free from paying income tax.

Non-profit organizations (non-governmental organizations, NGOs, non-profit foundations and Section 8 companies) can apply for 80G registration and obtain Section 12A certification. If the registration of NGOs is carried out by a trust registered with a company or a Section 8 company, it is necessary to apply for a 12A certificate in order to benefit from tax exemption. A 12A certificate is entitled to a normal exemption and is open to tax evasion.

Eligibility for 12A Registration

Charities, religious foundations, societies and companies covered by Section 8 may apply for exemption from Sections 11 and 12 of the Income Tax Act by obtaining a 12A registration. A Section 8 company, trust company or NGO may obtain a 12a registration and be exempt from paying income tax on surplus earnings of the trust company or NGO. To obtain a 12a registration, an application for Form 10A to register a charitable or religious foundation or institution must be filed online with the following documents to the Income Tax Commissioner.

In other words, a donor can use 80G registration for your organization to reduce the amount that he or she donates to your organization from his or her total taxable income. The direct advantage of registering an 80G NGO is for the donor. In accordance with company law, 80G registrations offer your NGO a promising prospect of strengthening the goodwill and trust associated with your brand.

This article clarifies that the registration of NGOs under 12A and 80G in India is possible as a substantial tax exemption. A non-governmental organisation with a 12A or 80G registration is entitled to state support. The procedures for registering non-governmental organisations, charities and institutions under 80G and 12A (Section 12A, Section 12AA and Section 80G) make it easier for them to benefit from income tax exemption. 

Formalities Required for 12A

On 26 March 2021, the Central Board of Direct Taxes (CBDT) notified the Income Tax Code from 2021 (6th amendment), which sets the procedures for reregistering the list of documents required for organizations registered under sections 12A, 12AA and 80G. The Government has extensive data on all companies registered under the IT Act to apply for exemption under various sections of the Income Tax Act 1961, including certified data, which will be combined with various amendments to the Act on the registration and approval of such institutions as trusts. To obtain a Section 12A registration, an application for registration by a charitable or religious foundation or institution may be submitted Form 10A. The application should be submitted in the online mode at all times. The application must be sent together with the necessary documents to the Commissioner of Income Tax.

How to Apply for a 12-A Certificate

Eligible organizations must submit Form 10A to obtain Section 12A registration. This form must be submitted together with the digital signature of the applicant. If you don't need a digital signature to submit your income tax return online, you may use an electronic verification code to complete Form 10A. The application for registration of Section 12a shall be officially lodged with the competent commissioner for income tax.

After submitting an application to the Office of the Commissioner of Non-Governmental Organisations, the certificate can be issued within 7 working days (please consult with your advisor). Section 12A and Section 80G tax exemptions are subject to administrative procedures, which means that payment of tax for each year that the certificate is valid is necessary.  The first step in the registration process is submission of an application for tax exemption with the corresponding tax certificate. The application should contain the name of the organisation, its legal place of establishment, its director, trustees, and its principal activity. The Section 12A application form must be signed by a director or by a trustee.

Tax Benefits of a 12-A Certificate

To obtain a tax exemption certificate, your organisation must hold a 12-A registration.Any company willing to submit an application must first apply for registration under U S 12A. The registration of NGOs takes place through a trustee registered with the Society of Section 8 Companies and an NGO seeking 12A certification in order to benefit from tax exemption. If an NGO wants to apply for certification, it must apply for registration as U S-12A in this case. 

Read Our Blog: Registration of NGO

In order to benefit from the exemption, a non-governmental organisation or non-profit foundation must register for income tax pursuant to Section 12A, Section 12AA and Section 80G of the Income Tax Act 1961 in order to benefit from the exemption. 

The foundation or non-profit organisation must register under Section 80G, which allows donors who contribute to it to benefit from certain tax advantages from their contributions. If a donor donates his income to the foundation or non-governmental organization and the donation is voluntary, he receives tax exemption on his income.

How to File Form 10A Online Using a New E-Filing Portal

Please carefully read the instructions before filling out the form, and then click 'Submit' to finish the Form 10A submission procedure.

  • Log in to the Income Tax Department's E-filing Portal or you can register first

  • Click on Skip or update your profile

  • Then after clicking on E-file and 

  • Select the option of File Income Tax Forms

  • Then Select the According to your term.

  • Then Select Form 10A (Tax Exemptions and Reliefs)

  • Check Your pan details and Assessment Year then click on Continue

  • Then Click on Lets Get Started

  • Fill in all the necessary details, documents and submit

80G/12A Certificate

Get your NGO acknowledged & benifited from the Income tax of India. Neccesary compliance to give your entity broader and wider spread accorss the country.

NGO Registration

Building a successful and sustainable organization requires dedication, perseverance, and continuous efforts towards achieving your mission. If you are considering NGO registration, contact corpseed and will provide you all the assistance you need!

Section 8 Company Regsitration

You can register your company under section 8 of the Companies Act if it is for the promotion of research, education, science, art, commerce social activities etc. Get your company registered now with corpseed and enjoy various benefits and exemptions from tax liabilities.

This portion of the site is for informational purposes only. The content is not legal advice. The statements and opinions are the expression of author, not corpseed, and have not been evaluated by corpseed for accuracy, completeness, or changes in the law.


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