Trust (12A)
12A Registration is a onetime registration that can exempt Income Tax of an organisation. After this registration, all income cannot be taxed. The application form which is used to request for 12A Registration is form 10A. Trust, Society and Section 8 Company can seek registration u/s 12A to claim exemption under Income Tax Act' 1961, if certain conditions are satisfied. Section 12A deals with registration of trust and section 12AA deals with procedure for registration of trust.
If the NGO does not get itself registered u/s 12A, it will not be eligible to claim 'Benefits of Registration u/s 12A of the Income Tax Act'1961'. Once the registration is granted, it will hold good till the cancellation of registration.
Documents Needed
Certified copy of the instrument under which the trust/institution was created/established, if applicable
Certified copy of the document evidencing the creation of the trust or the establishment of the institution, if applicable
Certified copy of registration with RoC/Registrar of Firms & Societies/Registrar of Public Trusts, whichever applicable
Certified copy of the documents evidencing adoption or modification of the objects, if any
Certified copy of the annual reports of the trust/institution for a maximum three immediately preceding financial years, if applicable
Note on activities
Certified copy of existing order granting registration under section 12A or section 12AA, if any.
Certified copy of order of rejection of application for grant of registration under section 12A, if any.
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