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 31st March 2022. 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 or Form 10AB 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-
Documents required for 12AB Registration
Following documents are required for filing the application form 10A or 10AB-
- Registration Certificate and MOA/Trust deed (2 self-attested copies by the Managing Trustee)
- NOC copy from the Landlord in case of the rented property.
- Utility Bill Copy e.g. Electricity Bill, Water Bill, House Tax, etc. for the owned property.
- Copy of PAN Card of Trust.
- Evidence of welfare activity carried out and progress report of the same for the last 2 years or since inception.
- Books of Accounts, Balance Sheet, ITR (If Any) of the last 3 years or since inception.
- List of Donors with their PAN and Aadhar.
- List of Governing bodies or members of the trust/Institution with the following details-
- Name
- Address
- AAdhar No.
- PAN No.
- Mobile No.
- Email Id
- Trust Deed for verification of the original registration certificate, FCRA Registration Certificate (if any), and MOA.
- Self-certified copy of existing order granting registration u/s10/12A/12AA/12AB/80G.
- Self-certified copy of an order rejecting of application for grant of registration u/s10/12A/12AA/12AB/80G. (if any)
- Activity report since registration or last three years.
- self certified copies of the annual accounts with audit report since registration or of last three years.
- Amount of expenditure incurred for religious activities since registration or of last three years.
- Any other documents or information as asked by the department.
Related Article–
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
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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.
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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 -
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
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What are 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 or 10B online on the Income Tax Portal. Following are the list of documents required for 12AB registration (For Form 10A or 10B filing)-
Registration CertRegistration Certificate and MOA/Trust deed (2 self-attested copies by the Managing Trustee)NOC copy from the Landlord in case of the rented property.
Utility Bill Copy e.g. Electricity Bill, Water Bill, House Tax, etc. for the owned property.
Copy of PAN Card of Trust.
Evidence of welfare activity carried out and progress report of the same for the last 2 years or since inception.
Books of Accounts, Balance Sheet, ITR (If Any) of the last 3 years or since inception.
List of Donors with their PAN and Aadhar.
List of Governing bodies or members of the trust/Institution with the following details-
Name
Address
AAdhar No.
PAN No.
Mobile No.
Email IdTrust Deed for verification of the original registration certificate, FCRA Registration Certificate (if any), and MOA.
Self-certified copy of existing order granting registration u/s10/12A/12AA/12AB/80G.
Self-certified copy of an order rejecting of application for grant of registration u/s10/12A/12AA/12AB/80G. (if any)
Activity report since registration or last three years.
Self-certified copies of the annual accounts with audit report since registration or of last three years.
Amount of expenditure incurred for religious activities since registration or of last three years.
Any other documents or information as asked by the department.
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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)