Overview
12A is a registration given by the Income Tax Department under Section 12A of the Income Tax Act, 1961 (Section 332 of the Income-tax Act, 2025 from 1 April 2026). Once your NGO has 12A, its income that goes toward charity work is fully exempt from income tax. Without 12A, every rupee the NGO earns — even donations used for charity — becomes taxable. Since 2021, new NGOs get 12A on a provisional basis for 3 years. After that, you must apply for regular 12A with proof of actual activity. 12A is a must for every NGO — it is the first tax certificate you should get after registration.
Ideal for
Every newly registered NGO (Trust, Society, or Section 8 Company). Apply for 12A right after getting your registration certificate — along with 80G in the same form.
Eligibility
NGO must be legally registered as Trust, Society, or Section 8 Company
Goals must be genuinely charitable — poverty relief, education, medical help, yoga, environment, or similar public-good work
Any business-like income must be small and linked to the main charity goal
NGO should not work for only one religious community or caste
Documents required
7 documents in total. Checklist shared after your consultation.
NGO registration certificate (Trust deed / Society certificate / Section 8 CoI)
PAN of the NGO
Memorandum of Association and bye-laws / rules
Audited financial statements (if NGO is over a year old)
Activity report — last 3 years (for renewal) or projected activities (for a new NGO)
Details of trustees, directors, or members
Bank account details and recent statements
Step-by-step process
Prepare Form 10A
Our CA fills Form 10A online with your NGO's full details, objectives, trustees, and financial projections.
Sign with DSC
The authorised signatory signs Form 10A digitally using their Digital Signature Certificate.
File on Income Tax portal
Form 10A is filed online with all supporting documents on the Income Tax portal.
Reply to Commissioner's queries
If the Principal Commissioner has any questions, our CA sends the reply on time — you don't have to chase anything.
Get provisional 12A
Provisional 12A is issued for 3 years. Before it ends, apply for regular 12A with actual activity records (valid for 5 years then on).
Common pitfalls
Applying for 12A before your NGO registration is done — automatic rejection.
Writing vague goals like 'any other purpose trustees may decide' — flagged as non-charitable.
Showing no real activity or spending in the books — Commissioner wants to see genuine charity work.
Forgetting to renew — provisional 12A expires after 3 years if you don't apply for regular 12A.
Frequently asked
Can I apply for 12A and 80G together?+
Yes, and this is the best way. Both are filed using the same Form 10A and processed together. Our fee of ₹8,000 covers both applications.
Is there any government fee for 12A registration?+
No. 12A registration has zero government fee. You only pay our professional fee of ₹8,000 (which usually covers 80G too).
How long does 12A registration take?+
Usually 4 to 8 weeks. Sometimes the Commissioner asks for clarifications — in that case, it can take up to 3 months. We reply quickly to keep delays short.
What happens if 12A is rejected?+
The Commissioner gives reasons in writing. We check the reasons, fix the issues, and re-apply. Most rejections happen due to vague goals or missing documents — both easy to fix.
How long is 12A valid?+
Provisional 12A is valid for 3 years. After that, you apply for regular 12A which is valid for 5 years and can be renewed repeatedly.
Do I need 12A if my NGO is very small?+
Yes, even small NGOs need 12A. Without it, every rupee of income (including donations) is taxable. Also, 80G requires 12A first — so you can't accept tax-deductible donations without it.