Get NGO tax exemption and
legal recognition support through
trusted filing assistance from GMH Associates
🟩 Complete Form 10A filing support
🟩 Drafting and review of Trust Deed
🟩 Income Tax Department coordination
🟩 Quick 12AA certificate assistance
🟩 Expert NGO compliance guidance
12AA Registration under the Income Tax Act 1961 helps charitable and religious organisations claim income tax exemption on eligible charitable income and activities.
Trusts societies religious institutions and Section 8 companies can apply for 12AA registration to improve legal recognition donor trust and compliance benefits.
12AA Registration under the Income Tax Act 1961 helps charitable and religious organisations claim income tax exemption on eligible charitable income and activities.
Trusts societies religious institutions and Section 8 companies can apply for 12AA registration to improve legal recognition donor trust and compliance benefits.
Benefits
Benefits
Tax Comparison
Sole Proprietorship
vs Others
• Entity should operate
for charitable purposes only
• Income cannot support
personal profit activities
• Activities must follow
stated trust objectives
• Proper books and
financial records required
• Trust society or
Section 8 entity allowed
• Trust deed and
registration certificate copy
• NGO PAN and
trustee identity proof
• Governing body list
and bank account details
• Financial statements and
registered office proof
• Activity report and
authorized DSC details
• Entity should operate
for charitable purposes only
• Income cannot support
personal profit activities
• Activities must follow
stated trust objectives
• Proper books and
financial records required
• Trust society or
Section 8 entity allowed
• Trust deed and
registration certificate copy
• NGO PAN and
trustee identity proof
• Governing body list
and bank account details
• Financial statements and
registered office proof
• Activity report and
authorized DSC details
Registration Process
Registration Process
Post-Registration Compliances
Post-Registration Compliances
File yearly income
tax returns regularly
Apply income only
for charitable purposes
Maintain financial records
and audit reports properly
Inform authorities about
major objective changes
Non-compliance issues may
affect registration validity
File yearly income
tax returns regularly
Apply income only
for charitable purposes
Maintain financial records
and audit reports properly
Inform authorities about
major objective changes
Non-compliance issues may
affect registration validity
Common Mistakes to Avoid
Common Mistakes
to Avoid
Improper trust deed filing
may delay approvals
Activities should match
registered NGO objectives
Missing returns may
create compliance notices
Ignoring department notices
can affect approval status
Charitable funds cannot
support private benefits
Poor bookkeeping affects
registration compliance review
Improper trust deed filing
may delay approvals
Activities should match
registered NGO objectives
Missing returns may
create compliance notices
Ignoring department notices
can affect approval status
Charitable funds cannot
support private benefits
Poor bookkeeping affects
registration compliance review
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.
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 NGOs can apply immediately after registration.
No benefits apply only after registration approval date.
No income must simply support charitable objectives only.
Non-compliance may lead to notices or registration cancellation.
Yes both charitable and religious institutions are eligible.
