Procedure for Registration u/s 12A of Income Tax Act 1961
Income Tax

Step by Step Procedure for of Income Tax Act 1961

 What is 12A of Income Tax Act?

It is the provision contained in the income tax act that exempts any organization or trust that is working solely to uplift the society without any intent to make profits or monetary benefits from its activities. 

How to Apply for 12A Registration?

All applications should be submitted on form 10A.

Can the Application be Made Online?

Yes. Form 10A is available online and can be submitted online.

Unless the applicant is well aware of the procedures, it is suggested to get all documents of the organization scrutinized by a professional company looking after trusts.

What All Documents Should Accompany Form 10A?

i) Self attested copy of all documents submitted for registering the trust or organization.

ii) Self attested copy of the registration certificate issued by the registering authority.

iii) Balance sheet of the organization for previous three years.

iii) Brief description on the activities of the trust. 

Although the above are the essentials to be submitted for applying, there can be other documents depending upon the individual nature and history of your charitable or religious trust. Specialist companies dealing with 12A registration will guide your trust through all the tedious procedures and successfully get 12A certificate for you.

The Commissioner of Income Tax Will Verify 12A Application

If required the commissioner of income tax can ask you to produce more documents.

The registration process can be considered to have begun once the commissioner passes an order to the effect. 

The order that shall either enable your charity trust with 12A certification or deny it will be passed within six months.

Validity of 12A Registration

The registration is valid for the lifetime of the charitable or religious trust. There is no need to renew it once you have been able to obtain it.

Make a Successful Submission

In order to avoid rejection by the commissioner of income tax due to silly mistakes the help of a proven income tax practitioner should be sought. Companies with 100% success rate will ensure that your 12A is received at the earliest. They will guide you throughout the procedure. Taxrobo is a dependable practitioner that will ensure that your 12A registration is completed successfully.   

12 A and 12AA

The organization that requires tax exemption is included under section 12A by the income tax department.

12AA is also an enrolment procedure with the same benefits. The difference is that the procedures are completed online.

Can an Organisation Apply for 12A Registration of Income Tax Act 1961 through a Third Party?

Yes. Please visit for detailed information.

Drafted By:

CS.A.Maniraj.,B.Com.,ACS.,CA(Fin), Independent Director , Certified CSR Professional., Certified GST Professional.

Procedure for Registration u/s 12A of Income Tax Act 1961
Maniraj Anantham 1 March, 2024
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