Section 12 A and 80G Registration & Procedures in India

Registering a TRUST or NGO - Section 8 of companies Act 2013

The companies act 2013 also has provisions to register Non Governmental Organisations like a Trust. The amendments have made it easy to complete the registration process of your entity. A great attraction is the fact that most of it can be completed online if you have the assistance of an experienced practitioner well versed company and NGO affairs. 

The Different Types of Registrations

Usually a trust is registered under the Indian Trust Act of 1882. An NGO like a charitable society is registered under the societies registration act of 1860. However, the rules do not apply in a uniform way to all states. Legislation by each state has resulted in different rules for each state.

Necessity For Registration Under Section 8 of Companies Act

An NGO or a Trust which is working without any profit for the welfare of the society, finds revenue for its day-to-day operations from donations. Most donors prefer charitable bodies that have 12A & 80G certifications of Income-tax Act, 1931. Donations to organizations that hold these certificated are exempt from tax.

Increase the Scope Of Your NGO/Trust With Correct Documentation

If you have 12A & 80G certificates, it becomes easier for you to find donors and the donors in turn will keep repeating. A professional company that specializes in trusts and NGOs will guide you through the whole process to get these certificates.

The registration Process

Before you begin to register your organisation, a few documents need to be made available.

A. Trust

The minimum number of members required to form a public charitable trust is 2.

i) Digital Signature: All the founding members should get their digital signatures. A government recognised agency will do all the work to ensure that your digital signature is ready before filing your application. 

ii) DIN Number

Each member has to apply for and obtain Director Identification Number which is valid for life. Approaching a professional practitioner whom is well versed with Income Tax as well as trust and societies registration will get the job done for you. 

B. NGO Which is Not a Trust

The minimum number of members required to form a charitable society is 7. All the requirements like digital signature and DIN number as in the case of trusts are required.

Ministry of Corporate Affairs

The proposed name should get approval from the MCA. The name should pertain to all the guidelines contained in the act.

Other Information To Be Submitted

1. Address of office.

2. Government issued ID proof of all members.

Documents That Are Mandatory

i. PAN card of all members.

ii. PAN card of the NGO/Trust.

iii. Trust deed for trusts and bye laws for societies.

Application Forms

The documents accompany the online application form. A properly filled application should be submitted in eForm INC 12.

Will My Application Get Rejected?

All applications are processed according to the current laws and guidelines by the concerned officers. The applicant should ensure through the services of a certified professional that all the requirements have been met. 

Drafted By:

CS.A.Maniraj.,B.Com.,ACS.,CA(Fin), Independent Director 

Certified CSR Professional., Certified GST Professional.

Section 12 A and 80G Registration & Procedures in India
Maniraj Anantham 5 December, 2022
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