12A registration of NGO
Under Income Tax Act 1961
When NGO (trust, society or nonprofit company) get registered with Income Tax department under Income Tax Act 1961, to claim tax exemption for their income, it called the 12A registration.
From the Date of establishment of an NGO, should apply for registration with Income tax department to get 12A certificate. If delayed in applying for registration then the NGO should submit Audit Reports as may be available.
To get registered with Income tax department NGO have to fill a FORM 10A and it has to produce to the Commissioner of Income Tax, Income Tax Department office of your district. If your NGO is 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 NGO.
When you produce the form 10A to the Income tax department, you have also required to enclose the copies of the following.
1. Original basic documents of organization, like Trust deed / Bye laws / Rules and Regulations / Memorandum and Articles of Association as per the shape of your NGO.
2. Copies of the accounts of last couple of 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 Commissioner of Income Tax, on receipt of an application for registration of an NGO, shall call for such documents or information, as he thinks necessary. While processing such application, the concerned authority normally concentrates on the genuineness of the NGO. Once the genuineness of the activities & creation is established, then it is incumbent upon the authority to pass an order in writing, registering the NGO.
The Income tax officers have the rights to grant or to refuse registration to your application. Also, note that, 12A registration of an NGO shall be cancelled by the Income tax department, if it feels that NGO is not fit as per law at any point of time.
Income Tax form 10A
[See rule 17A]
Application for registration of charitable or religious trust or
Institution under section 12A (a) of the
Income -tax Act, 1961
To,
The Chief Commissioner of Income Tax,
.................................
Sir,
I, (your name), on behalf of (your organization name) hereby apply for the registration of the said trust/institution under section 12A of the Income-tax Act, 1961. The following particulars are furnished herewith:
1. Name of the trust / institution in full
[In block letters]:
2. Address:
3. Name(s) and address (es) of author(s)/
Founder:
4. Date of creation of the trust or
Establishment of the institution:
5. Name(s) and address (es) of trustee(s)
Manager:
I also enclose the following documents:
1. (a) *Original / Certified copy of the instrument under which the trust/institution was created / established, together with a copy thereof.
(b) *Original / Certified copy of document evidencing the creation of the trust or the establishment of the institution, together with a copy thereof. (The originals, if enclosed, will be returned).
2. Two copies of the accounts of the *trust / institution for the latest *one / two / three years.
I undertake to communicate forthwith any alteration in the terms of the trust, or in the rules governing the institution, made at any time hereafter.
Date:__________ Signature:
Designation:
Address:
* Strike out whichever is not applicable. * Note: This is a model form, when you type in this form the number of pages may increase. After completion of this form perfectly please delete this sentence.
