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Charity & Society · Section 12A

Section 12A Income Tax Exemption Registration

Section 12A registration under the Income Tax Act, 1961 grants a charitable trust, society, or Section 8 company exemption from income tax on its surplus income (subject to conditions). RINSON BUSINESS provides complete consultancy for 12A registration via Form 10A/10AB on the income tax e-filing portal.

Overview

What It Is

12A registration is a one-time (subject to periodic renewal under current law) registration that allows a genuinely charitable organisation's income to be exempt from tax, provided the income is applied towards the organisation's charitable objects and other conditions under Sections 11-13 are met.

Advantages

Key Benefits

Income Tax Exemption on Surplus
Prerequisite for 80G Registration
Enhances Credibility with Donors
Required for Many Government Grants
Recognised Charitable Status
Applicable to Trusts, Societies & Section 8 Companies
Suitability

Who Needs This

Charitable Trusts
Registered Societies
Section 8 Companies
Religious Institutions
Educational & Healthcare NGOs

Documents Required

  • PAN of the Organisation
  • Trust Deed / Memorandum & Rules
  • Registration Certificate
  • Financial Statements
  • Activity Reports
  • Details of Trustees/Members

Process & Services by RINSON BUSINESS

Eligibility AssessmentPreparation of Form 10A / 10ABCompilation of Financial & Activity RecordsOnline Filing on Income Tax PortalApplication TrackingCertificate AssistanceRenewal Guidance (as applicable)
FAQs

Frequently Asked Questions

Is 12A registration permanent?
Under current provisions, 12A registration is generally granted for a limited period and requires renewal, subject to the applicable Income Tax Act rules and timelines.
Can a newly formed trust apply for 12A?
Yes. Newly formed organisations can apply for provisional registration under the current framework, subject to applicable conditions.
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