12AA registration provides tax exemption to charitable organizations, trusts, and societies on their income, ensuring compliance with the Income Tax Act, 1961. The registration is crucial for organizations aiming to benefit from tax incentives and recognition.

• Tax Exemption: Ensures exemption from income tax on surplus funds.
• Credibility: Enhances trust among donors, beneficiaries, and stakeholders.
• Eligibility for Grants: Facilitates access to government and private grants.

• The organization must operate as a trust, society, or Section 8 company.
• The objectives must align with charitable purposes, such as education, relief to the poor, or environmental protection.
• Proper financial records must be maintained.

• Governed by Section 12AA of the Income Tax Act, 1961.
• Requires submission of Form 10A to the Income Tax Department.
• The registration is subject to periodic renewals.

• Ensure the organization’s objectives comply with charitable purposes.
• Maintain proper financial records, including audited statements.
• Submit supporting documents such as trust deeds or MOA.

• Step 1: Submit Form 10A via the Income Tax Department’s online portal.
• Step 2: Attach necessary documents, including audited financials and governing documents.
• Step 3: Respond to queries or additional requirements raised by the tax authorities.
• Step 4: Receive the Certificate of Registration upon approval.

• Delays due to incomplete documentation.
• Rejections caused by non-compliance with charitable objectives.
• Inadequate financial records or improper utilization of funds.

• Trust deed or Articles of Association.
• Audited financial statements for the past three years.
• PAN card of the organization.
• Activity report showcasing charitable activities.

• Applications are submitted online via the Income Tax Department’s portal.
• The registration process typically takes 2-6 months, subject to compliance and approval.

• Application Fee: No government filing fee.
• Professional Fees: For preparing documents, filings, and advisory services.
• Estimated Total Cost: Rs. 10,000 to Rs. 25,000, depending on complexity and professional assistance.