NGOs have multiple options to select the form of constitution, like trust, society, and section 8 companies. To claim exemptions under sections 11 & 12 of the Income Tax Act, 1961, all NGOs must get registration under section 12A of the act. After getting registration your NGO under 12a you do not need to pay tax because it is showing that you are using it for charity. It is important to note here that even though trust, society, and section 8 companies are registered as per their respective acts, the registration under section 12A is necessary to claim an exemption under Income Tax Act.

Earlier registration under 12A was given as one-time registration. From 1st April 2021, all new registration will be given for 5 years only and the organization has to apply for renewal after every 5 years. For newly registered entity will get provisional registration for 3 years.

New 12A Registration Amended (As amended by Finance Act, 2020)

An application for fresh registration under section 12A will be given to Principal Commissioner or Commissioner, as per provisions of section 12AB. A provisional registration for 3 years will be given to organizations. The registration once granted shall be valid for three years from the Assessment Year from which the registration is sought. Application for renewal of such new registration needs to be submitted

> At least six months before the expiry of the validity period or

> Within 6 months from the commencement of activities,

Important Notes:- In cases of new registration, the application shall be submitted; at least one month before the commencement of the previous year relevant to the assessment year for which registration is meaning thereby new NGO will not be entitled to have the benefit of registration of section 12AB in the first year of operation.

Find Step by Step Procedure for Registration u/s 12A

Application for 12A registration is made in Form 10A. It is prescribed in Rule 17A of the income tax rules 1962. Below is the step-by-step procedure for applying for Section 12A registration:

The application for registration has to be filed with the jurisdictional Principal Commissioner or commissioner of Income Tax (exemptions).

Documents to be furnished along with Form 10A for 12A Registration

> Self-certified copy of Trust Deed or Instrument, where the trust is created under an instrument.

> Self-certified copy of the document evidencing the creation of the trust, where the trust is created, otherwise than under an instrument.

> Self-certified copy of the registration with Registrar of Companies (RoC) or Registrar of Firms and Societies or Registrar of Public Trusts.

> Self-certified copy of the documents evidencing adoption or modification of the objects, if any;

> Where the trust has been in existence for during any year or years before the financial year in which the application for registration is made, self-certified copies of the annual accounts of the trust relating to such prior year or years (but not more than 3 years immediately preceding the year).

> Note the activities of the trust or institution.

> Self-certified copy of the existing order granting registration under section 12A or section 12AA, if any.

> Self-certified copy of the order of rejection of an application for grant of registration under section 12A or section 12AA, if any.


> Form No. 10A shall be furnished electronically:

> Under digital signature, if the return of income is required to be furnished under digital signature;

>  Through electronic verification code in a case not covered under clause (i)

> Form No. 10A shall be verified by the person who is authorized to verify the return of income under section 140, as applicable to the assessment.

Procedure for under section 12A Registration

Section 12AA of the Income Tax Act 1961 prescribes the procedure for the registration of Trusts or institution as follows:

> The Principal Commissioner or Commissioner, on receipt of an application for registration of a trust or institution shall

> call for such documents or information from the trust or institution as he thinks necessary to satisfy himself about

> Genuineness of activities of the trust or institution; and

> Compliances of such requirements of any other law for the time being in force by the trust or institution as is material to achieve its objects and may also make such inquiries as he may deem necessary on this behalf

> After satisfying himself with the objects of the trust or institution and the genuineness of its activities and compliance with the requirements he

> It will pass an order in writing registering the trust or institution

> If he is not so satisfied, pass an order in writing refusing to register the trust or institution and a copy of such order shall be sent to the applicant.

Please note that no order shall be passed unless the applicant has been given a reasonable opportunity of being heard.

Contact Directly to us on-

Contact us for 12A Inquiry and 12A Registration

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