Indian Minorities Economic Development Agency

Charitable Trusts, Religious Trusts, Societies and Section 8 Companies claiming exemption under Section 11 and 12 of the Income Tax Act. From the Date of establishment of a nonprofit NGO organization like trust, society or nonprofit company, it should apply for registration with Income tax department to get 12A certificate. If delayed in applying for registration then the nonprofit NGO organization should submit Audit Reports for the past three years or as may be available.To obtain 12A Registration, an application for registration of charitable or religious trust or institution under clause (aa) of sub-section (1) of section 12A of the Income-tax Act, 1961 must be made to the Commissioner of Income Tax along with the following documents:

• Application for 12A Registration in Form 10A.
• List of name and address of the Trustees.
• Copy or Registration Certificate with Charity Commissioner or copy of application.
• Notarized True Copy of the Trust Deed.
• Copy of PAN Card of the Trust.
• Copy of PAN Card of the Trustees.
• Statement of Account-Two copies of the Accounts of Three previous years should be enclosed. Where the NGO was not in existence in any of three prior years, copies of the accounts of for minimum years may also be submitted.