Blog Left

Procedure for Registration u/s 12A

Blog Right

Trust Registration NGO’s can seek registration u/s 12A to claim exemption under Income Tax Act’ 1961, if certain conditions are satisfied. Thus, NGO’s shall get themselves registered for claiming exemptions under the Income Tax Act. Below is step by step procedure for registration u/s 12A:

  1. An application for 12A registration is made in Form 10A along with some prescribed documents (Annexure:1)
  2. The commissioner on receipt an application for registration of a trust shall call for the documents and information as he thinks necessary to satisfy about the genuineness of the activities of trust.
  3. He shall pass an order in writing after satisfying himself about the objects & genuineness of the of the activities of the trust.
  4. If he is not satisfied, he shall pass an order in writing refusing to register the trust.Applicant shall be given opportunity of being heard before passing order of refusal.
  5. The order of grant or refusal shall be passed before the expiry of 6 months from the end of the month in which application for registration was made.

Deemed Registration:  In case the order of grant or refusal not passed within the expiry of 6 months from the end of the month in which application for registration was made, it will be deemed that the concerned Trust has been registered.  Cancellation of Registration: Registration granted u/s 12A can be cancelled in the below circumstances:

  1. The activities of the trust or institution are not genuine.
  2. The activities of the trust are not being carried out in accordance with the objects of the Trust.
  • Trust’s income doesn’t endure the benefit of general public.
  1. It is for the benefit of any particular religious community or caste.
  2. Its funds are invested in prohibited manner.
  3. Any income or property of trust is applied for the benefit of specified persons like author of trusts or trustees, etc.

Annexure:1 - Prescribed documents for 12A registration:

  1. An application in form 10A with Basic details such as:

- Name of the Trust (in block letters)

  • PAN Number of the Trust
  • Address of the Trust
  • Details of the Authors & Founders
  • Date of creation of the trusts
  • Details of Trustees/managers
  1. b) Original/Certified copy of document evidencing the creation of Trust/Institution together

with a copy thereof

  1. c) Copies of the accounts of the trust/institution for the last 3 years or since the date of its

Inception together with a copy thereof Still Confused? Our team is here to answer Write us at info@startup-movers.com Call: +91-94-6565-3535   (This article is authored by Anamika Tyagi exclusively for publication at StartUp Movers. No content of this article can be published elsewhere without prior permission of StartUp Movers. The entire contents of this article are solely for information purpose and have been prepared on the basis of relevant provisions and as per the information existing at the time of the preparation. It doesn’t constitute professional advice or a formal recommendation.)  

WhatsApp chat