12A Registration

Income Tax exemption registration for charitable organizations. Essential for Trusts, NGOs, and Section 8 Companies to claim tax-exempt status on their income.

Overview

Section 12A registration under Income Tax Act grants tax exemption to charitable/religious trusts and institutions on their income derived from property held for charitable purposes. Post-April 2021, new organizations get provisional registration (valid 3 years) before permanent registration. 12A is prerequisite for 80G registration.

Key Features

Tax exemption on income

Perpetual validity (after permanent)

Enhanced donor confidence

Prerequisite for 80G

Eligible for CSR funds

Government grant eligibility

Documents Required

Trust Deed / MOA & AOA (Section 8)

Registration Certificate

PAN Card of Organization

PAN & Aadhaar of Trustees/Directors

Financial Statements (if existing)

Activity Report / Progress Report

List of Donors (if any)

Bank Account Statement

Pricing

Starting ₹7,999

Timeline: 7- 10 Days

*Govt fees extra where applicable

Eligibility Assessment

Document Compilation

Portal Application Filing

Form 10A Filing

CIT(E) Correspondence

Certificate Delivery

Renewal Advisory

Process & Timeline

Document Review

Review trust deed and activities for compliance Day 1-3

Application Preparation

Prepare Form 10A with annexures Day 3-7

Portal Filing

File application on Income Tax portal Day 7-10

Processing

CIT(E) review and approval Day 10-45