12A Registration

How to apply for 12A Registration of NGO - Income Tax Act 1961

When NGO organization get registered with Income Tax department, to claim tax exemption for their income, it gets the 12 A certification.

From the Date of establishment of an nonprofit ngo organization like trust, society or nonprofit company, it should apply for registration with Income tax department to get 12A certificate. If delayed in applying for registration then the nonprofit ngo organization should submit Audit Reports for the past three years or as may be available.

To get registered with Income tax department, Nonprofit NGO have to fill a form name FORM 10A and it have to produced to the Commissioner of Income Tax, Income Tax Department office where your NGO organization is location. If your NGO established in metropolitan cities like Delhi, Calcutta, Mumbai and Chennai, then you have to produce the FORM 10A to the Director of Income Tax (Exemption), Income tax department office. Before submitting FORM 10a, please make sure that you have received PAN CARD for your nonprofit ngo organization.

When you produce the form 10A to the above Income tax department, you have also required to enclosed the proofs and copies of the following. ( You can download the 10A form here to get 12A certification which is editable )

1. Original basic documents of organization, which evidencing the creation of the NGO should be enclosed, like Trust deed / Bye laws / Rules and Regulations / Memorandum and Articles of Association as per the shape of the nonprofit ngo organization.

2. Two copies of the Accounts of Three previous years should be enclosed. Where the NGO was not in existence in any of three prior years, copies of the accounts of for minimum years may also be submitted. 

After you have produced the above FORM 10A either through registered post with acknowledgement due or directly in the Income Tax office, The department will over look your application for fitness towards registration. It may also monitor your organization directly in person to know the genuinity of your ngo organization.

The Income tax officers have the rights to grant or to refuse registration to your application. If the Income tax office get satisfied with your proper documents and with the genuinity of your organization, then you will be certified. Even a 12a certified ngo organization, shall be rejected or cancel the grant by the Income tax department, if it feels your organization is not fit as per law at any time.