12A Registration

• Income Tax Exemption — The 12A certificate exempts the entire surplus income from income tax if applied for charitable purposes
• Government Grant Eligibility — Most Central and State government grants require valid 12A as a mandatory prerequisite
• CSR Funding Access — Corporates prefer 12A-registered entities for CSR disbursements under Companies Act 2013
• FCRA Registration — A valid 12A certificate is a prerequisite for FCRA registration from MHA
• 80G Registration — Obtaining 80G for donor deductions requires a valid 12A registration as the base qualification
• Donor Confidence — Demonstrates legal compliance and regulatory standing to donors

• Public Charitable Trusts registered under Indian Trusts Act or applicable state trust laws
• Societies registered under Societies Registration Act 1860 for charitable/educational/social welfare activities
• Section 8 Companies incorporated under Companies Act 2013 for non-profit objectives
• Religious Institutions — trusts established for religious or combined religious and charitable purposes
• Educational Institutions — schools, colleges, and educational trusts operating on non-profit basis
• Medical Institutions — hospitals, clinics, and healthcare organisations run for charitable purposes
• NGOs engaged in social welfare, environmental protection, or community development activities

• Self-certified copy of the Trust Deed / Memorandum of Association / Articles of Association
• Self-certified copy of the registration certificate (Sub-Registrar / Registrar of Societies / MCA)
• Copy of PAN card of the organisation
• Copies of audited annual accounts for the last 3 financial years (if operational)
• Detailed note on the activities and objectives of the organisation
• List of trustees, directors, or governing body members with PAN, Aadhaar, and address
• Form 10A duly filled and digitally signed by the authorised signatory
• Digital Signature Certificate (DSC) of the authorised signatory
• Bank account details of the organisation with cancelled cheque

1. Log in to Income Tax Portal (incometax.gov.in) using the organisation's PAN credentials
2. Navigate to e-File → Income Tax Forms → File Income Tax Forms
3. Select Form 10A for Provisional 12A Registration
4. Fill application details — organisation type, activities, trustees/directors, financial details
5. Upload all mandatory documents in prescribed format
6. Verify the application using DSC or EVC of the authorised signatory
7. Submit the form and note the acknowledgement number for tracking
8. The Principal Commissioner of Income Tax reviews the application
9. Respond to any deficiency or query raised promptly
10. 12A certificate is granted provisionally for 3 years upon satisfaction

• Provisional Registration (New) — Form 10A: Valid for 3 years from date of grant
• Final Registration — Form 10AB: Valid for 5 years from date of grant
• IT Department Processing Time: 30 to 90 days from complete application
• Government Filing Fee: NIL — No government fee for Form 10A or Form 10AB
• MFiling Professional Charges: Starting from Rs.9,899 (inclusive of all preparation and filing)
• DSC Charges: Rs.1,000–2,000 per digital signature certificate

• Purpose: 12A — Income tax exemption for the NGO itself | 80G — Tax deduction benefit for donors
• Benefit to: 12A — The NGO/Trust | 80G — Donors contributing to the NGO
• Tax Benefit: 12A — 100% exemption on surplus income | 80G — 50% or 100% deduction on donations
• Prerequisite: 12A — None (base registration) | 80G — Valid 12A required as prerequisite
• Validity: 12A — 5 years (provisional: 3 years) | 80G — 5 years (provisional: 3 years)

Q: Can a newly registered NGO apply for 12A?
Yes. New organisations can apply for Provisional 12A registration under Form 10A. The provisional registration is valid for 3 years, after which the organisation must apply for Final registration under Form 10AB.

Q: Does a 12A-registered NGO still need to file income tax returns?
Yes. Despite having 12A exemption, NGOs must file annual income tax returns in ITR-7 to maintain their exempt status. Non-filing can result in cancellation of 12A registration.

Q: What happens when 12A registration expires?
If 12A registration lapses (not renewed before expiry), the organisation's income becomes fully taxable immediately. There is no grace period after expiry under the Finance Act 2020 framework.