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12A Registration in India | Tax Exemption

Get 12A registration for NGO, trust, or society under Income Tax Act 1961. Tax exemption for charitable organizations. Expert help at VakilExpert.

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What is 12A Registration?

12A registration is tax exemption granted under Section 12A of the Income Tax Act 1961. It provides exemption from income tax on surplus income of NGOs, trusts, and societies engaged in charitable activities.

Without 12A registration, charitable organizations must pay income tax at regular slab rates. 12A registration ensures income used for charitable purposes remains completely tax-free.

VakilExpert helps NGOs, trusts, and societies obtain 12A registration quickly with complete documentation and legal compliance under the Income Tax Department.

Income Tax Exemption
80G Eligibility
Government Grants Access
No Renewal Required

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12A Registered

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Years Experience

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Why Choose 12A Registration?

Key advantages of 12A tax exemption.

Income Tax Exemption

Complete exemption from income tax on surplus used for charitable activities under Section 12A.

80G Eligibility

12A registration mandatory for 80G. Enables donors to claim tax deduction on donations to your NGO.

Government Grants

Eligible for central and state government grants, CSR funding from corporates, and international donations.

No Renewal

Once granted, 12A registration is valid indefinitely. No periodic renewal needed for continued exemption.

CSR Funding

Corporate Social Responsibility funds prefer 12A registered NGOs. Makes your organization eligible for CSR grants.

Credibility Boost

12A registration enhances donor trust and credibility. Shows compliance with Income Tax Department norms.

12A Registration Process

4 steps to get 12A tax exemption.

01
Prepare Documents

Gather trust deed/society registration, PAN, address proof, and financial statements.

02
Form 10A Filing

File Form 10A online on Income Tax portal. Attach all required documents with application.

03
IT Verification

Income Tax Department verifies documents and may conduct physical verification of premises.

04
Get Certificate

Receive 12A registration certificate digitally from Income Tax Department. Valid indefinitely.

Documents for 12A Registration

Trust Deed / Society Registration
PAN Card
Address Proof
Financial Statements (3 years)
List of Trustees / Office Bearers
Activity Report
Utility Bill / NOC
MOA / AOA (for Section 8)
Form 10A + Affidavit

Benefits of 12A Registration

Income Tax Exemption

Complete exemption from income tax. Save 100% on taxable surplus income of your NGO.

80G Registration

Mandatory for 80G donation receipts. Enables donors to claim tax deductions under Section 80G.

Government Grants

Access central and state government grants, CSR funding, and international aid for your NGO.

No Renewal Needed

Registration valid indefinitely. No annual renewal fees or compliance burden for 12A itself.

CSR Eligibility

Corporates prefer donating to 12A registered NGOs for CSR obligations. More funding opportunities.

Donor Trust

12A registration builds credibility with donors. Verified compliance ensures transparency and trust.

Frequently Asked Questions

Common questions about 12A registration.

Tax exemption under Section 12A of Income Tax Act 1961 for NGOs, trusts, and societies engaged in charitable activities.

Trusts, societies, and Section 8 companies engaged in charitable, religious, educational, or social welfare activities.

Trust deed, PAN, address proof, financial statements, list of trustees, activity report, utility bills, MOA/AOA.

IT department takes 2-6 months. Filed online at Income Tax portal. Express processing available through consultants.

Valid indefinitely once granted. No renewal required. Can be cancelled by CIT for violations of conditions.

Income tax exemption, 80G eligibility, government grants, CSR funding, reduced compliance burden.

12A exempts NGO income from tax. 80G allows donors to claim deduction. Both needed for full tax benefits.

Yes, by CIT for violations: change in objects, non-compliance, commercial activities, or concealment of income.

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