Section 12AB: Registration Procedure and List of Documents

In our last post, we give you a complete guide over section 12AB of Income Tax 1961, the date of which has been extended to 1st April 2021. This section is applicable for the registration of all the existing charitable and religious institutions (including NGOs). For this, it is important to know the list of documents required for 12AB registration purposes, which is given hereunder this post.

Registration procedure under section 12AB

The application for registration under section 12AB of the Income Tax Act can be made by filing Form 10A online on the Income Tax Portal.

The form is available at the portal under the E-file menu > Income Tax Form Section, which will visible after login to the portal.

Also Read-

🎯 Complete Procedure and Provision of Section 12AB of Income Tax Act

🎯 Update over the Last Date of Registration Under Section 12AB

Documents required for 12AB Registration

Following documents are required for filing the application in form 10A-

1. Registration Certificate and MOA/Trust deed (2 self-attested copies by the Managing Trustee)

2. NOC copy from the Landlord in case of rented property.

3. Utility Bill Copy e.g. Electricity Bill, Water Bill, House Tax, etc. for the owned property.

4. Copy of PAN Card of Trust.

5. Evidence of welfare activity carried out and progress report of the same for the last 2 years or since inception.

6. Books of Accounts, Balance Sheet, ITR (If Any) of the last 3 years or since inception.

7. List of Donors with their PAN and Aadhar.

8. List of Governing body or members of the trust/Institution with the following details-

  • Name
  • Address
  • AAdhar No.
  • PAN No.
  • Mobile No.
  • Email Id

9. Trust Deed for verification of the original registration certificate and MOA.

10. Any other documents required for 12AB registration or any information as asked by the department may be required at the time of application.

Related Article

🎯 List of Documents required for Income Tax Return Filing.

🎯 List of Documents required for New PAN Application.

🎯 Section 12A and 80G: List of Documents required for Registration

12AB registration documents list PDF Download

You can download the list of documents required for 12AB registration in PDF format from here-

Frequently Asked Questions- FAQs

  1. How do I apply for 12AB?

    The application for registration under section 12AB of the Income Tax Act can be made by filing Form 10A online on the Income Tax Portal. The form is available at the portal under the E-file menu > Income Tax Form Section, which will visible after login to the portal.

  2. How do I apply for 80G exemptions?

    For claiming 80G Tax Exemption the following details have to be submitted in your Income Tax Return.
    Name of the donee
    PAN number of the donee
    Address of the donee
    Amount of contribution made

  3. How do I register for 80G online?

    for 80G registration, form 10G with supporting documents need to be submitted to Jurisdictional Principal Commissioner or Commissioner of Income Tax (exemption) and for 80G registration online all the same documents need to be submitted through the Income Tax Portal. The applicant needs to submit these documents by login or registering at the portal

  4. What ae the documents required for 12AB registration?

    The application for registration under section 12AB of the Income Tax Act can be made by filing Form 10A online on the Income Tax Portal. Following are the list of documents required for 12AB registration (For Form 10A filing)-

    1. Registration Certificate and MOA/Trust deed (2 self-attested copies by the Managing Trustee)

    2. NOC copy from the Landlord in case of rented property.

    3. Utility Bill Copy e.g. Electricity Bill, Water Bill, House Tax, etc. for the owned property.

    4. Copy of PAN Card of Trust.

    5. Evidence of welfare activity carried out and progress report of the same for the last 2 years or since inception.

    6. Books of Accounts, Balance Sheet, ITR (If Any) of the last 3 years or since inception.

    7. List of Donors with their PAN and Aadhar.

    8. List of Governing body or members of the trust/Institution with the following details-
    Name
    Address
    AAdhar No.
    PAN No.
    Mobile No.
    Email Id

    9. Trust Deed for verification of the original registration certificate and MOA.

    10. Any other documents required for 12AB registration or any information as asked by the department may be required at the time of application.

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Disclaimer: The information contained in the above article are solely for informational purpose after exercising due care. However, it does not constitute professional advice or a formal recommendation. The author does not own any responsibility for any loss or damage caused to any person, directly or indirectly, for any action taken on the basis of the above article.

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Compiled by- CA Chirag Agarwal (Practicing Chartered Accountants)

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