Gain tax exemption, build donor trust, and enhance NGO credibility with GMH & Associates through seamless 12AA Registration under the Income Tax Act, 1961.
✅ Assistance in Form 10A filing
✅ Trust Deed / MoA drafting & review
✅ End-to-end liaison with Income Tax Department
✅ Obtain 12AA Registration Certificate
✅ Support for ongoing 12A & 80G compliance
Section 12AA of the Income Tax Act, 1961 provides charitable and religious organisations with tax-exempt status. Once registered, any income applied for approved charitable purposes becomes fully tax-exempt, boosting compliance and enhancing credibility with donors.
12AA registration is applicable to:
Charitable Trusts
Societies
Section 8 Companies
Religious Institutions
The approval is granted by the Principal Commissioner/Commissioner of Income Tax after evaluating documents and verifying the genuineness of activities.
✅ Income Tax Exemption
Income applied for charitable or religious purposes is exempt from tax.
✅ Enhanced Credibility
Strong compliance status builds trust among donors, CSR funders, and authorities.
✅ Eligibility for 80G Registration
Enables donors to claim tax deductions.
✅ Access to CSR & Government Funding
Many funding agencies require 12A/12AA as a mandatory eligibility criterion.
✅ Perpetual Validity
Registration remains valid unless cancelled due to non-compliance.
✅ Legal Recognition
Government-recognised status ensures regulatory transparency.
An organisation is eligible for 12AA registration if:
It is formed exclusively for charitable or religious purposes.
It has no profit motive and applies income solely to charitable objectives.
Activities align with aims stated in Trust Deed / MoA.
Proper financial records and documentation are maintained.
💡 With GMH & Associates, our experts help you choose the right structure for your business goals and tax planning.
Trust Deed / MoA & By-Laws
Registration Certificate (Trust Act / Societies Act / Companies Act)
PAN of Trust/Institution
ID & Address Proof of Trustees / Directors
List of Governing Body Members
Financial Statements for last 3 years (if applicable)
Bank Account Details
Proof of Registered Office – Rent Agreement / Utility Bill
Detailed Note on Activities
Copy of 80G Registration (if available)
Digital Signature Certificate (DSC) of authorized signatory
| Step | Action | Details |
|---|---|---|
| Step 1 | Draft Governing Document | Trust Deed (for Trusts) / MoA & By-Laws (for Societies/Section 8 Companies) |
| Step 2 | File Application in Form 10A | Submit to PCIT/CIT with supporting documents |
| Step 3 | Scrutiny by Income Tax Department | Verification of genuineness of objectives & activities |
| Step 4 | Clarifications (if any) | Department may raise queries or seek additional documents |
| Step 5 | Grant of Certificate | 12AA Registration Certificate issued upon approval |
✅ GMH & Associates handles end-to-end filing and coordination with government portals — ensuring quick and accurate registration.
File annual Income Tax Returns (including NIL returns)
Apply income strictly for approved charitable/religious purposes
Maintain books of accounts & conduct audits (if applicable)
Inform ITD about changes in objects, trustees, address, or activities
Renewal/cancellation may occur in case of non-compliance
❌ Submitting incomplete or improperly drafted Trust Deed / MoA
❌ Activities not aligning with stated objectives
❌ Non-filing of annual ITRs or mandatory audits
❌ Ignoring Income Tax Department notices
❌ Misuse or diversion of funds for non-charitable purposes
💼 Avoid these costly mistakes — GMH & Associates ensures 100% compliance from day one.
⭐ Expert Guidance
Experienced CAs and legal professionals specialising in NGO registrations.
⭐ End-to-End Support
Drafting → Filing → Scrutiny handling → Final certificate.
⭐ Timely Submission
Avoid rejection due to delays or incorrect documentation.
⭐ Affordable & Transparent Pricing
Professional services at reasonable rates.
⭐ Proven Expertise
100+ successful Trust, Society & NGO registrations every year.
We don’t just register your business — we help you build a compliant foundation for growth.
If you need immediate assistance, please call:
Share a few details with us, and one of our compliance specialists will get in touch shortly.
We’ll guide you through the entire process — from selecting the right business structure to completing registrations and filings — free of charge.
Yes, newly established organisations can apply right away.
No, tax benefits apply only from the date of approval.
No, but all income must be used for charitable purposes.
Non-compliance may lead to notices, rejection of filings, or cancellation.
Yes, both charitable and religious organisations are eligible.
No, 80G is a separate approval for donor tax benefits, but both can be applied together.