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12-A Registration in Kochi & Calicut

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12A Registration

Today charity has become a major purpose of various entities .A charitable Trust, religious organisation and non profit organizations are eligible to claim exemption from Income Tax .In order to avail the same, a registration under Section 12A of the Income tax Act is required to be made, immediately after the incorporation process. Failing to register for 12A certification shall result in the entity paying the normal taxes and the beneficial tax exemptions cannot be availed.

Documents required for Registration 

  • A duly filled in 10A Form
  • Address proofs of Trustees – Pan Card /Passport Copy 
  • NOC from the Landlord (where the registered office is situated)
  • Certified Copy of the NGO registration document
  • Copy of PAN Card of NGO
  • Trust Deed /MOA & AOA (in case of society or section 8)

Certification u/s 12A of the Income Tax Act

On receipt of a duly filled application, the Tax Commissioner shall review the same. Upon review, he may ask for additional information or documents to submit. If not satisfied, he may reject the application of an NGO.
Once the application and the information are satisfactory, the Commissioner shall pass an order in writing, registering the Trust/Institution under Section 12A of the Income Tax Act.

Benefits of 12A Registration

  • All the income received shall be exempted from Taxation
  • The NGO shall be eligible to obtain grants from various sources inclusive of foreign funds.
  • Avail benefits under the Foreign Contribution Regulation Act, 2010 or FCRA
  • The 12A Registration is active till the date of cancellation of registration Its a one-time process and requires no renewal.
  • The organisation may also accumulate or set aside income for its activities, provided it is not more than 15%