14999 (Includes Professional Fees & GST)*
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Digital Signature (DSC) of the person authorised to sign the application
Signed copy of Trust Deed (in case of trust)
PAN & Registration certificate/Memorandum of association of society (in case of society)
Copy of certificate of incorporation/AOA MOA of company (in case of section 8 company)
Documents evidencing adoption or modification of Objects if any.
Self-certified copy of Annual Accounts of the organisation related to prior years (but not more than 3 years immediately preceding the year)
Note on the complete details on activities of the organisation
Existing order granting registration under section 12A or 12AA (if any)
Copy of order of rejection of an application for grant of registration under section 12A or 12AA (if any)
Registration Certificate along with form 12A registration number.
Ans. Main benefit of Sec 12A registration is that a NGO can spent/apply their income for charitable/religious purpose. Govt funds and grants are easily available to such Trust & NGOs which are registered under section 12A.
Ans. Section 12A provides rules & regulations for applicability to get exemption from income tax. Section 12AA provides procedure for registration under section 12A.
Ans. Form 10A is online application form for registration, form have to be filed online under Digital Signature of the person who is authorised to verify the income tax return.
Ans. Yes, but in case if any organization is willing to apply separately then application for registration under section 12A will be applied first, that is pre-requisite to get 80G registration.
Ans. Department will ordinarily refuse registration if - (i) The organization is not working for public charitable/religious purpose (ii) The objects of the organization are not charitable/are not for general public (iii) Settler or trustees or their relatives are receiving unnecessary benefits from their objects. (iv) A provision exists for transfer of any part of the income or the assets of the trust to any private individual or body (v) The trust is created for the benefit of any specific religious community or caste or individual and not for the public at large.
Ans. Audit is also prerequisite for claiming exemption under section 11 and 12, where the total income of the trust computed without giving effect to the provisions of section 11 and 12 exceeds Rs 2,50,000 in any previous year, then the accounts of the trust for that year should be audited by a Chartered Accountant.
Ans. It is mandatory for a trust to file return of income electronically with or without digital signature. A trust may also file return under Electronic Verification Code.
Ans. ITR-7 will be applicable for such type of organisations/NGOs
Ans. Registration of 12A is one-time registration, can be hold till cancellation. IT department can cancel the registration if the grounds for the same match.