12AA Registration in India – Your Gateway to Tax Exemption for NGOs

Is documentation complexity slowing down your 12AA registration? DoStartup.in simplifies the process! Our experts guide you from paperwork to approval—minimizing errors, avoiding rejections, and ensuring timely certification.

12AA Registration (now 12AB) under the Income Tax Act, 1961, is essential for trusts, societies, and non-profit organizations to secure income tax exemption.

With 12AA registration, your organization can maximize resources, attract more donations, and build credibility—while fulfilling all compliance requirements set by Indian law.

Overview Illustration

Registration Form

Let our CA-certified experts handle your business registrations , legal compliance, and tax needs — while you focus on growing your business with peace of mind.

What You Get:

  • Personalized Expert Guidance
  • Hassle-Free Documentation
  • Fast & Transparent Process
  • Dedicated Support Team
  • Affordable & Flexible Plans
  • Secure & Confidential Handling
  • Timely Updates & Reminders
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Free Consultation by Expert

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Features That Empower You

We provide end-to-end solutions with expert support, ensuring your journey is seamless and stress-free.

Tax Exemption

Enjoy full exemption on income earned from charitable or religious activities.

Encourage Donations

Donors get tax benefits, motivating more contributions and boosting fundraising.

Access to Foreign Funding

Eligible for FCRA registration to receive legal foreign donations.

Credibility & Transparency

Undergoes government scrutiny, boosting donor and stakeholder trust.

Government Grants Eligibility

Registered NGOs can access public funds and benefit from official schemes.

Recruitment Advantage

Tax-exempt status helps attract qualified professionals for impactful growth.

Who Needs to Register?

Tax-Free Income

Income applied toward charitable activities is fully exempt from tax.

Enhanced Donor Confidence

Donors are more likely to contribute when assured of tax benefits.

Foreign Contributions Access

Helps NGOs become eligible for FCRA registration.

Compliance with Law

Ensures adherence to regulatory norms and builds long-term sustainability.

How To File It Online?

Follow this step-by-step guide to ensure your response is submitted correctly

Form Fill
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Document Preparation

Gather all required documents and prepare audited accounts.

2

Application Filing

Fill out and submit Form 10A with supporting paperwork to the Income Tax Department.

3

Verification

Authorities review documents and may seek clarifications or schedule a field visit.

4

Approval & Certificate Issuance

Upon satisfaction, the Commissioner grants 12AA registration and issues a certificate.

5

Ongoing Compliance

Maintain records and file annual returns to retain tax-exempt status.

Deadlines & Penalties

Avoid late fees by submitting on time

Penalty for Late Filing

  • Misuse of funds or deviation from charitable objectives.
  • Non-compliance with annual filing requirements.
  • Failure to maintain proper books and records.
  • Use of income for non-charitable purposes.
  • Fraudulent or misleading representation in application.

Consequences of Non-Compliance

  • Cancellation of 12AA registration by the Income Tax Department.
  • Loss of tax-exempt status for the organization.
  • Taxation of all income at applicable rates.
  • Ineligibility for donor tax deductions.
  • Disqualification from foreign funding and government schemes.

1Eligibility Criteria for 12AA Registration

  • Entity must be a registered trust, society, or Section 8 company.
  • Primary objective should be charitable or religious in nature.
  • Must provide a clear mission and comply with legal requirements.
  • Proof of activities and proper financial records are necessary.

2Types of Eligible Entities

  • Charitable Trusts (public or private)
  • Registered Societies
  • Section 8 Companies
  • NGOs
  • Cooperative Societies (with charitable purpose)

3Documents Required

  • Trust Deed (for trusts) / MoA (for societies) / MoA & AoA (for Section 8 companies)
  • PAN card of the organization
  • Address proof (utility bill, bank statement)
  • Audited financials for the past 3 years (if applicable)
  • Details of activities conducted
  • List of trustees/directors/members
  • Income & expenditure statements
FSSAI benefits
Why It Matters

Key Benefits

  • Helps secure legal tax exemption.
  • Encourages donations through donor benefits.
  • Enables eligibility for foreign contributions.
  • Builds trust among stakeholders and donors.
  • Facilitates participation in government schemes and grants.
Avoid These Mistakes

Pitfalls to Avoid During Filing

Common errors that can delay your submission

Incomplete Documentation

Avoid missing documents.

Ensure trust deed, financials, and member details are all in order.

Wrong Form Selection

Use Form 10A.

Incorrect form usage can delay or reject application.

Non-Compliance Post Approval

Maintain compliance.

File annual returns and maintain proper records post-registration.

Activity Mismatch

Ensure alignment with objectives.

Only charitable/religious activities qualify under 12AA.

Serial Number12AA RegistrationNon-Registered Entity
1Tax-exempt on eligible incomeTaxed on all income
2Eligible for FCRA and government grantsNot eligible for foreign or public funding
3Enhanced trust among donorsLess credible in fundraising
4Donor tax deductions allowedNo tax benefit for donors
5Formal compliance and reportingNo structured reporting obligations
Process Overview

Streamlined Filing Process

  • 1
    Approval timeline: 2-3 months (depending on case complexity).
  • 2
    Form 10A must be filed online with attachments.
  • 3
    No government fees for filing Form 10A.
  • 4
    Service charges vary by provider and documentation status.
  • 5
    Fees influenced by number of documents and legal consultation needed.
Process illustration

Why Trust DoStartup?

Professional services with guaranteed satisfaction

End-to-End Documentation

Assistance in preparing, verifying, and compiling necessary documents.

Form Filing & Submission

Expert filing of Form 10A with the Income Tax Department.

Post-Registration Support

Ongoing compliance and filing guidance after registration.

Error-Free Filing

Minimize risk of rejection by ensuring accurate submissions.

Legal Advisory

Expert consultation on 12AA legal provisions and updates.

Transparent Pricing

Affordable service fees with no hidden costs.

Dedicated Customer Support

Support team available for queries and follow-up.

Expert Network

Access to 3500+ legal and tax advisors across India.

Trusted by NGOs

Trusted by 98% of NGOs and 50+ DoStartup branch offices nationwide.

Frequently Asked Questions

Have a look at the answers to the most asked questions

What is the validity of a 12AA certificate?

Which organizations are eligible for 12AA registration?

How do I obtain a 12AA certificate?

What is the difference between 12A and 12AA registration?

What is Form 10A?

What records are needed for 12AA registration?

What is the tax exemption limit under 12AA?

What happens if a trust does not register under 12A/12AA?

Who requires a 12AA certificate for a trust or NGO?

Can 12AA registration be canceled?