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12AA Registration is applicable only to NGO’s and charitable organisations that:-

12AA Registration procedure typically need to be done by an NGO immediately after its incorporation.

What is 12AA Registration?

Now that we have covered 80G Registration we will discuss 12AA registration and 12AA registration process.

By virtue of 12AA registration, Trusts and NGOs and other Section 8 companies enjoy exemption from paying income tax. NGOs are basically organisations that are meant for charitable and non-profit activities. However, they do have income and would be required to pay tax as per normal rates if not registered under section 12AA of the Income Tax Act. The Section 12AA of the IT Act, 1962 does not differentiate between charitable and religious Trusts. Hence 12AA registration is applicable to both the kinds of organisations.

12AA Registration Process

12AA Registration can be cancelled at any point in time subject to proof that the activities of the organisation being carried out is against the object of the institution or are not genuine or is benefiting a particular religion or caste or the funds are being invested in prohibited modes or income of the institution is being used for the benefit of specific persons.

Validity: 12A Registration valid for a lifetime.

Documents Required for 12AA Registration

The documents required for 12AA registration are as follows:

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