Income-tax Act procedure for an NGO

Charitable or religious trusts, societies and companies claiming exemption under sections 11 and 12 of the Income-tax Act are required to obtain registration under the Act. Private/family trusts are neither allowed such exemption nor required to seek registration under the Income-tax Act. The detailed procedure is as under :

1. Registration of Trust or institution under Income-tax Act procedure for registration u/s. 12AA of I.T. Act.

   1. Application for registration in Form No.10A in duplicate.

   2. List of Name and Address of the Trustees

   3. Copy of Registration Certificate with Charity Commissioner or copy of application to him.

   4. Certified True Copy of the Trust Deed.

   5. PAN No. or Copy of application of the Trust.

   6. PAN of the trustees.

2. Procedure for registration (Sec 12AA)
   The Commissioner, on receipt of an application for registration of a trust or institution made under clause (a) of section 12A, shall –

   1. 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

   2. after satisfying himself about the objects of the trust or institution and the genuineness of its activities he –

      1. shall pass an order in writing registering the trust or institution;

      2. 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.

Special thanks to: Karmayog