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The 12A registration is applicable to only NGOs and charitable organization that follow the below mentioned points being highlighted below -
1] There should be no income generated from the ongoing business or firm.
2] It must be either charitable trust or registered society.
3] It Should maintain a book of accounts for receipt and expenses.
4] There should not be any use of assets or income other than charity purposes.
5] The organization should not be working for the benefit and development of only specified caste , gender or religion etc.
Note - An NGO after being incorporated should immediately complete its 12A registration procedure.
12A Registration
What Is 12A Registration ?
According to section 12A ,trust ,ngo and other section 8 companies enjoy exemption from paying the income tax. The NGOs are normally the organizations that are made only for doing charitable works and non profit activities.
However the organizations are not being registered under the section 12A of the income tax act,they need to pay tax as per the normal rates in spite of not having any income or earning.
Therefore registration is very necessary and important for the organization.
As per the income tax act ,1962 it does not differentiate between the charitable and religious trusts.Therefore the 12A registration is being applicable for both the types of organization.
However the organizations are not being registered under the section 12A of the income tax act,they need to pay tax as per the normal rates in spite of not having any income or earning.
Therefore registration is very necessary and important for the organization.
As per the income tax act ,1962 it does not differentiate between the charitable and religious trusts.Therefore the 12A registration is being applicable for both the types of organization.
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What Is 12A Registration Process In India Online ?
The process of section 12A registration is being highlighted below -
A] APPLICATION TO BE FILED
The application is to be filed by the applicant to the commissioner of the income tax department. According to the rule 17A of the income tax act ,1962 , the application needs to be done using form 10A.
B] VERIFICATION BY COMMISSIONER
Once the documents are sent to the commissioner , he goes through the documentation and verifies the papers and even makes necessary calls to the applicant to get some important information or additional details .Therefore the commissioner tries to verify each and every details and activities of the organizations.
C] PASSING OF ORDER
In case everything is ok and satisfactory , he will pass an order in writing for the grant of 12A registration.One should also kept in mind that in case the commissioner is not satisfied he will reject the application but he is given a fair chance again in near future.
A] APPLICATION TO BE FILED
The application is to be filed by the applicant to the commissioner of the income tax department. According to the rule 17A of the income tax act ,1962 , the application needs to be done using form 10A.
B] VERIFICATION BY COMMISSIONER
Once the documents are sent to the commissioner , he goes through the documentation and verifies the papers and even makes necessary calls to the applicant to get some important information or additional details .Therefore the commissioner tries to verify each and every details and activities of the organizations.
C] PASSING OF ORDER
In case everything is ok and satisfactory , he will pass an order in writing for the grant of 12A registration.One should also kept in mind that in case the commissioner is not satisfied he will reject the application but he is given a fair chance again in near future.
What is the process of cancellation of 12A registration ?
The 12 A registration could be cancelled at any time if there is any proof that the organization is carrying activities against the objective of the institution or providing benefit to a particular section of the society ,religion , caste etc.
What is the validity of 12A registration certificate ?
The 12A registration is valid for a period of a lifetime of an NGOs or trust.
What are the set of documents required for 12A registration ?
The documents to be needed for a 12A registration are as follows -
1] FORM 12A
The 1st and basic documents required is form 12A to be filed by the applicant .
2] BANK ACCOUNT STATEMENT
It is very important to provide the Three years bank account statements of the trust or NGOs to the department as a part of documentation .
3] PAN CARD DETAIL
The pan card of the organization is also needed to be provided as a part of documentation to the concerned department for verification purposes.
4] PROVIDING EVIDENCE OF TRUST OR NGOs
The Important documentation is to be provided which provides proof or evidence of trust or NGO being created in real sense is also a part of documentation.
5] OTHER NECESSARY DOCUMENTS
The documents such as trust deed , memorandum of association of society ,registration certificate ,section 8 of companies and MOA as well as AOA of the company .
NOTE - The 12A Registration procedure is to be done immediately by an NGOs or trust after its incorporation without wasting any time.
1] FORM 12A
The 1st and basic documents required is form 12A to be filed by the applicant .
2] BANK ACCOUNT STATEMENT
It is very important to provide the Three years bank account statements of the trust or NGOs to the department as a part of documentation .
3] PAN CARD DETAIL
The pan card of the organization is also needed to be provided as a part of documentation to the concerned department for verification purposes.
4] PROVIDING EVIDENCE OF TRUST OR NGOs
The Important documentation is to be provided which provides proof or evidence of trust or NGO being created in real sense is also a part of documentation.
5] OTHER NECESSARY DOCUMENTS
The documents such as trust deed , memorandum of association of society ,registration certificate ,section 8 of companies and MOA as well as AOA of the company .
NOTE - The 12A Registration procedure is to be done immediately by an NGOs or trust after its incorporation without wasting any time.
How can i get 80 G license ?
You can get 80G license in India for NGO with BIATConsultant . Quickly check our here .
