12AB Registration in India

Get Tax-Exempt Status for Your NGO or Trust with DoStartup.in. Are you a charitable organization or trust aiming to unlock government and CSR funding, donor trust, and complete income tax exemption? With 12AB Registration (under the Income Tax Act, 1961), your NGO, society, trust, or Section 8 Company can claim a host of benefits, including official recognition, credibility, and financial sustainability.

10+ Years of Experience

400+ In-House CAs, CS & Lawyers

99% SLA Delivery

10,000+ Pin codes Network in India

100000+

Happy Customers

3500+

Expert Advisors

50+

Branch Offices

1
2
✓

Free Consultation by Expert

+91

Rated 4.9 by 42,817+ Customers

Talk to an Expert

Get personalized guidance from our industry specialists

Expert

Enquiry Form

Among Asia Top 100 Consulting Firm

Get Consultation

Lowest Fees 100,000+ Clients

Service Delivery

4.9 Rating | 50+ Offices

What is 12AB Registration?

12AB Registration is a mandatory requirement for all charitable and religious institutions in India seeking tax exemption on their income. Introduced by the Finance Act, 2020, 12AB replaced earlier provisions (12A/12AA) to promote better governance, digital record-keeping, and streamlined compliance. All previously registered organizations under Section 12A, 12AA, 10(23C), or 80G must migrate to 12AB to continue their exemptions. New NGOs and charitable trusts must apply for fresh registration directly under Section 12AB.

1. Documents Required for 12AB Registration

• Certificate of Incorporation / Trust Deed / Registration Certificate

• PAN Card of the organization

• Address proof of registered office

• Trust/Society/Board Resolution

• List of Trustees/Directors/Board Members with ID & address proofs

• Annual Activity Reports for past 2 years or since inception

• Audited financials for last 3 years (if available)

• Details of welfare activities and projects

• Donor list (if applicable)

• Proof of welfare activity or social impact

12AB Registration Process – Step by Step

1. Preparation: Gather all required documents and financial records.

2. Online Application: Login to Income Tax e-filing portal and submit Form 10A.

3. Upload Documents: Attach scanned copies of supporting documents.

4. Application Review: By the Principal Commissioner or Commissioner of Income Tax.

5. Clarifications: Respond to any department queries.

6. Field Visit (if needed): Department may inspect premises in rare cases.

7. Approval: Receive your 12AB Registration Certificate (5 years regular / 3 years provisional).

8. Renewal: Apply at least 6 months before expiry.

Validity of 12AB Registration

Standard Registration: 5 years (renewable) Provisional Registration: 3 years (for new NGOs) Renewal is mandatory before 6 months of expiry

    Listicles

    Why is 12AB Registration Important?

    • Mandatory for Tax Benefits: NGOs/trusts must have 12AB registration to claim income tax exemption.
    • Eligibility for 80G Certificate: Only 12AB-registered organizations can offer tax benefits to donors under 80G.
    • Essential for CSR & Govt. Funding: Most funders, including CSR and government grants, require 12AB certification.
    • Boosts Transparency & Donor Trust: Registration increases organizational credibility and public trust.
    • Facilitates Digital Records: Promotes an electronic, government-accessible database for compliance and transparency.

    Who Needs 12AB Registration?

    • A Trust (Public or Private) operating for charitable or religious purposes
    • A Registered Society under the Societies Registration Act, 1860
    • A Section 8 Company under the Companies Act, 2013
    • Any NGO previously registered under 12A, 12AA, 80G, or 10(23C)
    • Any new charitable or religious institution seeking tax exemption

    Eligibility Criteria

    • Registered as a Trust, Society, or Section 8 Company
    • Has defined charitable, religious, or social welfare objectives
    • Complies with all applicable laws (e.g., Societies Act, Trusts Act, Companies Act)
    • Maintains proper books of accounts and transparency in operations
    • Not involved in profit-sharing or personal benefit to members

    Features & Benefits of 12AB Registration

    • Full Tax Exemption: Exempt income from charitable/religious activities from tax under Sections 10 & 11
    • Donor Confidence: Only 12AB-registered entities can offer 80G deduction to donors
    • Access to Funding: Unlock government schemes, international grants, and CSR funding
    • Credibility: Boosts trust with donors, beneficiaries, and authorities
    • Efficient Compliance: Easy renewals and reporting through a digital government system

    Why Choose DoStartup.in for 12AB Registration?

    Expert Guidance: 10+ years’ experience, 3500+ CA/CS/Lawyer experts

    Full Support: End-to-end assistance—from eligibility check to approval

    Fast Turnaround: Streamlined process and expert documentation

    Affordable Pricing: Transparent fees with no hidden charges

    Trusted by 1 Lakh+ NGOs: Proven success with pan-India presence

    Frequently Asked Questions