For recognition of your esteemed charitable organization u/s 12AA of Income Tax Act, 1961 with Directorate of Income Tax (Exemptions), Ministry of Finance, 12A certificate are required.
In order to claim exemption, an NGO should make an application to the Commissioner of Income Tax for registration of the NGO. Such application is to be made in Form 10A. The following documents are required to be submitted :
- Form 10A
- The original instrument under which the NGO is established, or the Bye Laws & Memorandum of Association evidencing the creation of the NGO should be enclosed.
- Two copies of the Accounts of 3 previous years should be enclosed. Where the NGO was not in existence in any of three prior years, copies of the accounts of lesser No. of years may be submitted.
- Drafting & preparation of documents for 12A Application.
- Follow up with the department for hearing,
- Preparation of documents for hearing of the case,
- Finalization of case and obtaining order from the department.
Documents and information required: -
- Duly certified copy of trust deed,
- A detailed on the activities of trust so far done and proposed to be done,
- Latest Audited financials of the trust,
- List of donors along with their Address and PAN.
- Copy of documents being ownership proof of registered office of the trust.
- NOC from the owner of registered office if rented.