12A Registration is granted by the Income Tax Department to Non-Governmental Organizations (NGOs), Trusts, and Societies.
It provides tax exemption on the income earned by these entities — ensuring that funds received are used solely for charitable or religious purposes without being taxed.
It’s the first step for any NGO to become tax-exempt and compliant under the Income Tax Act, 1961.
Who Needs 12A Registration
Charitable Trusts, Societies, and Non-Profit Companies (Section 8)
Organizations engaged in education, healthcare, relief, environment, or social welfare activities
Both newly formed and existing NGOs can apply