12AB Registration for Charitable Organisations

12AB Registration

Eligibility, Documents, Process & Compliance | BDPS Associates

What is 12AB Registration?

12AB registration is the familiar tax-exemption registration route for charitable or religious trusts, societies and Section 8 companies under the Income-tax Act, 1961. From 1 April 2026, the Income-tax Act, 2025 uses revised section and form numbering for registered non-profit organisations. Applicants should select the current form applicable on the filing date.

Who is eligible?

  • Public charitable or religious trust
  • Registered society carrying on charitable objects
  • Section 8 company
  • An organisation whose income and assets are not used for private benefit
  • Activities and objects must be genuine and compliant with applicable law

When should you apply?

  • New organisation with no activities: apply for provisional registration during the tax year from which registration is sought.
  • Activities already commenced: apply for regular registration under the applicable current route.
  • After provisional registration and commencement of activities: apply within six months of commencement.
  • Before expiry: generally apply at least six months before the registration expires.
  • Modified objects: apply within 30 days where the changed objects do not conform to existing registration conditions.

Documents checklist

  • Trust deed/MOA and rules
  • Registration certificate and organisation PAN
  • PAN, Aadhaar and contact details of trustees/office bearers
  • Registered-office proof, electricity bill and NOC where applicable
  • Bank statement and cancelled cheque
  • Activity note/report with supporting photographs
  • Accounts, audit reports and ITR acknowledgements for up to three preceding years, where applicable
  • Existing registration/rejection orders, FCRA certificate and NGO Darpan ID, if applicable
  • DSC/EVC of authorised signatory

Process

  1. Review deed, objects and legal registrations.
  2. Choose provisional, regular, renewal or modification category.
  3. Prepare current prescribed form and attachments.
  4. File electronically using DSC/EVC.
  5. Reply to any notice or information request.
  6. Preserve the registration order and URN.

After registration

Maintain books, apply income for approved objects, file the income-tax return and audit report where applicable, keep trustee/specified-person records, and monitor registration validity.

12AB Registration म्हणजे काय?

Charitable किंवा religious trust, society आणि Section 8 company साठी करसवलतीचा हा परिचित registration route आहे. 1 एप्रिल 2026 पासून Income-tax Act, 2025 नुसार section आणि form numbering बदलले आहे. अर्जाच्या दिवशी लागू असलेला current form निवडणे आवश्यक आहे.

कोण पात्र आहे?

  • Public charitable किंवा religious trust
  • Charitable objects असलेली registered society
  • Section 8 company
  • उत्पन्न किंवा मालमत्ता वैयक्तिक फायद्यासाठी न वापरणारी संस्था
  • संस्थेचे objects आणि activities genuine व कायदेशीर असणे आवश्यक

अर्ज कधी करावा?

  • नवीन संस्था व activities सुरू नसतील: provisional registration.
  • Activities सुरू असतील: applicable route अंतर्गत regular registration.
  • Provisional registration नंतर activities सुरू झाल्यापासून सहा महिन्यांच्या आत.
  • Registration संपण्यापूर्वी साधारण किमान सहा महिने.
  • Objects मध्ये विसंगत बदल झाल्यास 30 दिवसांच्या आत.

आवश्यक कागदपत्रे

  • Trust deed/MOA व rules
  • Registration certificate आणि organisation PAN
  • Trustees/office bearers यांचे PAN, Aadhaar व संपर्क तपशील
  • Office address proof, electricity bill आणि लागू असल्यास NOC
  • Bank statement व cancelled cheque
  • Activity note/report आणि photographs
  • लागू असल्यास मागील तीन वर्षांचे accounts, audit reports व ITR
  • Existing orders, FCRA certificate व Darpan ID, लागू असल्यास
  • Authorised signatory चे DSC/EVC

प्रक्रिया

  1. Deed, objects आणि registrations तपासणे.
  2. योग्य application category निवडणे.
  3. Current prescribed form व attachments तयार करणे.
  4. DSC/EVC ने online filing.
  5. Notice आल्यास वेळेत reply.
  6. Order व URN सुरक्षित ठेवणे.

Registration नंतर

Books of account, audit, ITR, income application, trustee records आणि registration validity यांचे नियमित compliance करणे आवश्यक आहे.

WhatsApp BDPS Associates: 9326347505

Disclaimer: This is general information. Eligibility, form and timeline depend on the facts and the law in force on the filing date.

Official sources: Section 332 | Form 104 FAQs

Labels: Trust Registration, 12AB, NGO Compliance, Income Tax, BDPS Associates
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