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12A registration online for NGOs trusts and societies

12A registration lets a charitable or religious trust, society or Section 8 company claim income-tax exemption on income applied to its objects. We prepare and file Form 104 or Form 105 on the Income Tax portal, and tell you plainly that 12A is time-limited, not permanent.

What 12A registration is

Registration under section 12A, with section 12AB, is what lets a charitable or religious trust, society or Section 8 company claim exemption on income applied for its objects under sections 11 and 12. It is granted by the Principal Commissioner or Commissioner of Income-tax (Exemptions) on an application in Form 104 (fresh or provisional) or Form 105 (renewal, final registration or conversion), filed on the Income Tax e-filing portal.

Who can apply

Charitable or religious trusts: Public trusts formed for charitable or religious purposes. Private or family trusts are not eligible.

  • Charitable or religious trusts
  • Registered societies
  • Section 8 companies
  • Charitable objects only
  • Educational and medical institutions
  • 12A is not legally mandatory

Which form, and how long it lasts

File Form 105 at least six months before the provisional registration expires, or within six months of starting activities, whichever is earlier. Renew regular registration at least six months before it expires. We calculate your dates for you.

  • New organisation, activities not yet begun: Form 104 (earlier 10A)
  • New organisation, activities already begun: Form 105 (earlier 10AB)
  • Final registration after provisional: Form 105
  • Renewal of regular registration: Form 105
  • Conversion from an earlier 12A or 12AA registration: Form 105

What it costs

Item, Who charges it, What to expect

  • Filing Form 104 or 105: Income Tax Department
  • Digital Signature Certificate (DSC): Certifying agency (market price)
  • Stamp duty on the trust deed, or society and Section 8 incorporation costs: State or MCA
  • StampMitra professional fee: StampMitra

Documents required

Different organisations bring different registration papers.

  • Trust deed and registration certificate
  • PAN of the trust
  • PAN and Aadhaar of each trustee
  • Address proof of the registered office and bank details
  • Activity report and audited accounts for the last 3 years

How it works step by step

Ongoing duties and what happens if you miss them

Duty or event, What applies

  • Application of income: Income must be applied to the objects. Only a limited part can be accumulated tax-free; further accumulation needs a
  • Audit and return: Accounts are audited in Form 10B or 10BB where required, and the return is ITR-7. Failure can lead to denial of exemption
  • Missing the renewal: Registration lapses, so exemption is denied from the year of lapse. Condonation may be possible but is not assured.
  • Specified violations: Not applying income for the objects, misuse of funds or activities that are not genuine can lead to cancellation.
  • No 12A at all: The organisation's income is taxable and donors cannot rely on 80G.

Common reasons applications are rejected

Objects that are not charitable, or commercial purposes written into the deed

  • Objects that are not charitable, or commercial purposes written into the deed
  • Clauses allowing benefit to founders or relatives
  • No dissolution clause sending assets to a similar charity, or a clause allowing the corpus to go back to the settlors
  • No evidence of activities, or missing audited accounts
  • Wrong clause selected in Form 104 or 105, or the application filed late
  • DSC or authorisation not matching the signatory

What StampMitra does for you

StampMitra is a filing assistance platform. We are not the government and not a law firm. The Commissioner decides every application.

  • Eligibility assessment
  • Document collection and review
  • Online filing
  • Follow-up
  • Status tracking
  • Itemised costs

How it works

  1. Form the organisation and get PAN Register the trust, society or Section 8 company and obtain its PAN.
  2. File Form 104 or 105 Log in to the Income Tax portal, attach documents and sign with a DSC.
  3. Respond to the Commissioner Provide any documents or explanations the Commissioner asks for.
  4. Receive the order Provisional registration, or regular for 5 years, or a reasoned rejection.
  5. Apply for final registration or renewal File Form 105 at least six months before expiry of the current registration.

Frequently asked questions

Is 12A registration valid for life?

No. Since 1 April 2021 it is time-limited. A new organisation whose activities have not begun gets provisional registration (three tax years or until six months after activities start, whichever is earlier), then regular registration for 5 years, which must be renewed. Recent amendments may give smaller charities a longer period, which we check for your case.

Which form do I file?

Form 104 (earlier Form 10A) for provisional registration when activities have not begun, and Form 105 (earlier Form 10AB) for regular registration when activities have begun or the provisional period is ending, for renewal, and for conversion from an older registration. Form 104 is one form that also covers 80G and gives two orders. We confirm the exact form before filing.

Do I need a DSC?

The application on the Income Tax portal has to be signed by an authorised signatory. We help you with the digital signature.

Is 12A mandatory?

It is not legally compulsory to run an NGO. But without it your income is taxable, and you need it before 80G.

Can a new trust apply right after it is registered?

Yes. A new organisation applies for provisional registration, ideally before it starts its activities.

Can a private family trust get 12A?

No. 12A is for charitable or religious organisations, not private or family trusts.

Is 12A required for 80G?

Yes. A valid 12A or 12AB registration is a precondition for 80G.

What happens if I miss the renewal?

Registration lapses and the exemption is lost from the year of lapse. You can ask for condonation or apply afresh, but approval is not assured.

Do I need a Darpan ID first?

Income-tax law does not make a Darpan ID a condition for 12A. Banks, ministries or states may ask for it separately.

Can StampMitra guarantee approval?

No. The Commissioner decides every application and may inquire into your activities. We prepare, review and file it accurately and follow up.