The Commissioner of Income tax (Exemptions) himself shall process the applications for registration under section 12A of Income Tax Act
Sub-section (1) of section 12AA of the Income-tax Act, 1961 record the following given procedure for grant of registration as under:
“12AA. (1) The Principal Commissioner or Commissioner, on receipt of an application for registration of a trust or institution made under clause (a) or clause (aa) or clause (ab) of sub-section (1) of section 12A shall—
| (a) | call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about the genuineness of activities of the trust or institution and may also make such inquiries as he may deem necessary in this behalf; and |
| (b) | after satisfying himself about the objects of the trust or institution and the genuineness of its activities, he— |
| (i) | shall pass an order in writing registering the trust or institution; |
| (ii) | shall, if he is not so satisfied, pass an order in writing refusing to register the trust or institution, |
and a copy of such order shall be sent to the applicant :
Provided that no order under sub-clause (ii) shall be passed unless the applicant has been given a reasonable opportunity of being heard.”
Along with Application you may be required to furnish following statements
1. Trust deed with objects;
2. Trust actual activities if any prior to the date of application;
3. The activities of the trust in anticipation of the given objects of the trust.
Documents details generally required for 12A Registration
| 1. | A note specifying the main area of charitable/religious activities and a projection/plan for next two years |
| 2. | ‘No Objection Certificate’ from the owner of the premises from which you are operating along with proof of his ownership. |
| 3. | Certified copy of annual accounts since inception/during last three years. |
| 4. | Copy of the proof of identity of the main Trustee/President or Secretary of the Trust/Society/Non-Profit Company. |
| 5. | File an undertaking that there will be no infringement to the 1st proviso to section 2(15) of the Income-tax Act, 1961. |
| 6. | Specify the category of charitable purposes provided in section 2(15) of the Income-tax Act, 1961 in which your case falls, i.e., whether your objective is relief of the poor/education/yoga/medical relief/preservation of environment (including watersheds, forests and wildlife)/preservation of monuments or places of artistic/historic interest/advancement of any other object of general public utility/religious activities. |
| 7. | . Note on activities carried out during preceding years alongwith photographs, bills in support of the expenditure. |
| 8. | Justify your claim for registration u/s. 12A/80G. |
| 9. | Furnish details of donations including corpus donations received and made alongwith donation receipts. |
| 10. | Copy of I.T. Returns |
| 11. | Provide financial statements |
| 12. | Provide bank statements |
| 13. | Details of remuneration/re-imbursement if any drawn by the Trustee/Member/Director against the services provided by them to the Trust/Society/Company. |
| 14. | Details of business/source of income of the Trustees/Members/Directors. |
| 15. | Details of vehicles owned by the Trust/Society/Company along with ownership proof. |
| 16. | Main focus area of activities of Trust |
| 17. | Furnish the documentary evidences to substantiate the charitable activities carried out by you in the recent past. In the absence of such sufficient evidences it will be presumed that you have not carried out any charitable activity which you claimed to have undertaken. |
| 18. | Submit a confirmation that none of the objects of the Trust deed/Memorandum of association/Memorandum of article of the Trust/Society/Charitable Company or any other charitable institution is in the nature of trade business or commerce. |
| 19. | If during the course of proceedings for grant of registration/exemption found that some of the objects of the applicant (Trust/Society/Charitable/Company/institution and etc.) are in the nature of business activity, your application for registration u/s. 12AA may be liable for rejection in the absence of sufficient explanation on record. Etc etc |
Refer Income Tax on Charitable or Religious trust : Free Study Material
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