Registration u/s 12A- Trust, society, and section 8 companies can seek registration u/s 12A to claim an exemption under the Income Tax Act.
Registration u/s 80G- Under section 80G trust or institution can seek registration and it does not apply to religious trusts or institutions. Whereas the scheme of exemption u/s 12A applies to both charitable as well as religious trusts.
For this purpose, there is a list of documents required for 12A and 80G registration, the same are given hereunder this post.
Documents Required For 12A and 80G Registration
Below is the list of Documents Required For 12A and 80G Registration separately.
Also Read- Complete procedure for registration u/s 12A, 12AA, and 80G
Documents Required for 12A registration
To get the registration u/s 12A, the organization needs to submit Form 10A. This form needs to submit to the jurisdictional Principal Commissioner or Commissioner of Income Tax (exemption). Following documents to be submitted along with Form 10A-
General Documents- A copy of PAN Card, List of trustee members with there contact details, any utility bill of trust registered office, etc.
Trust Deed- Copy of Trust Deed or Instrument, where the trust is created under an instrument.
Other than Trust Deed- Copy of the document evidencing the creation of the trust, where the trust is created, otherwise than under an instrument.
Must Read: Section 80G of IT Act- How to Get Tax Benefit Under Income Tax
Registration Copy- Copy of registration with Registrar of Companies (RoC) or Registrar of Firms and Societies or Registrar of Public Trusts.
Object Clause- Copy of the documents evidencing adoption or modification of the objects, if any;
Annual Accounts- Where the trust has been in existence during any year or years prior to the financial year in which the application for registration is made, self-certified copies of the annual accounts of the trust relating to such prior year or years (but not more than 3 years immediately preceding the year).
Activity of Trust- Note on the activities of the trust or institution.
Existing Registration Order- Copy of the existing order granting registration under section 12A or section 12AA, if any.
Rejected Registration Order- Certified copy of the order of rejection of an application for grant of registration under section 12A or section 12AA, if any.
Note:- All the above documents need to be self certified.
Also Read: 80G Deduction Limit- How to Calculate Deduction Limit For 80G of IT Act
Documents Required for registration u/s 80G
To get registered u/s 80G, the organization needs to submit Form 10G to the Jurisdictional Principal Commissioner or Commissioner of Income Tax (exemption) along with the following documents-
- Registration Certificate and MOA/Trust Deed,
- No Objection Certificate (NOC) from the Landlord (where the registered office is situated),
- Copy of PAN card of the NGO,
- Address Proof, as in the copy of Electricity Bill/House tax Receipt/Water Bill,
- Proof of the welfare activities carried out & Progress Report since incorporation or else, last 3 years,
- List of governing body board of trustees members with their contact details
- The Statement of Accounts, Balance Sheet, Income Tax Return documents since incorporation or else, last 3 years,
- List and details of donors, such as their address and PAN,
- Copy of Registration u/s 12A or copy of notification issued under section 10(23)or section 10(23C).
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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)