12A Registration
NGO & CHARITABLE ORGANISATION TAX COMPLIANCE
12A Registration for Trusts, NGOs & Charitable Organisations
Apply for 12A Registration With Expert Professional Assistance
Get assistance with eligibility assessment, document preparation, application filing and Income Tax Department queries for your organisation’s 12A registration.
What Is 12A Registration?
12A registration is the tax registration framework through which eligible charitable or religious organisations can seek the applicable income-tax benefits available to registered organisations, subject to the conditions prescribed under the relevant law.
Eligible organisations may include:
- Public Charitable Trusts
- Religious or Charitable Institutions
- Registered Societies
- Section 8 Companies
- Eligible NGOs and other non-profit organisations
The Income Tax Department’s current framework provides registration/approval mechanisms for eligible non-profit organisations, with applications handled electronically through the e-filing portal.
Who Should Apply?
Charitable Trusts
Established for eligible charitable or religious purposes.
Registered Societies
A registered society carrying out qualifying activities.
Section 8 Companies
A not-for-profit company established for eligible objectives.
NGOs & Institutions
Organisations undertaking qualifying charitable or religious activities.
Eligibility depends on the organisation’s objectives, activities, governing documents and applicable tax provisions.
Why Obtain 12A Registration?
Tax
Benefits
Better Compliance
Institutional Credibility
Financial Planning
Long-Term Compliance
How 12A Registration Works
Eligibility Assessment
Understand whether your organisation qualifies and identify the applicable registration route.
Document Review
Review your organisational and supporting documents.
Application Preparation
Prepare the required information and attachments.
Online Filing
Submit the applicable application through the Income Tax e-filing portal.
Department Review
Respond to any clarification or additional document request.
Registration / Order
Receive the applicable registration order/approval after successful processing.
New Income-Tax Framework: What Changed?
For fresh applications filed on or after 1 April 2026, the Income Tax Department says the application is governed by the Income-tax Act, 2025 and the applicable provisional registration application is Form 104, corresponding to the earlier Form 10A.
e-Filing Portal → Dashboard → E-file → Income Tax Forms → File Income Tax Forms → Forms as per Income Tax Act, 2025.
Frequently Asked Questions
What is 12A registration?
It is the applicable tax registration framework for eligible charitable or religious organisations seeking relevant tax benefits, subject to prescribed conditions.
Who can apply for 12A registration?
Eligible trusts, societies, Section 8 companies and other qualifying charitable/religious organisations may apply, depending on their structure and activities.
Is Form 10A still used?
For fresh applications from 1 April 2026, the Income Tax Department says the applicable provisional application is Form 104 under the Income-tax Act, 2025, corresponding to the earlier Form 10A.
How long is provisional registration valid?
The current Income Tax Department guidance states three tax years or six months from commencement of activities, whichever is earlier, for provisional registration under the new framework.
Can CA India help with the application?
Yes — position CA India around eligibility, document review, application preparation, filing and query assistance.