1 Legal and Incorporation Documents
Trust: A self-certified copy of the Trust Deed is required
Society: A self-certified copy of the Certificate of Registration along with the Memorandum of Association (MoA) and Rules & Regulations (Bye-laws)
Section 8 Company: A self-certified copy of the Certificate of Incorporation, Memorandum of Association (MoA), and Articles of Association (AoA)
2 Organizational Details
PAN Card: A self-certified copy of the organization's Permanent Account Number (PAN) card
Registered Office Address Proof: A self-certified copy of the address proof for the registered office, such as an electricity bill, water bill, or a house tax receipt
No-Objection Certificate (NOC): If the office is on a rented property, a No-Objection Certificate from the landlord is required
3 Details of Governing Body Members
A list of the organization's governing body members, including Trustees, Directors, or Committee Members
Their personal details, including name, address, contact number, and PAN Self-certified copies of their PAN and Aadhaar cards are also typically required
4 Details of Charitable Activities
A comprehensive note on the activities undertaken or proposed to be undertaken by the organization This document helps the tax authorities verify the charitable nature of the entity
5 Financial Documents (If applicable)
For newly established organizations, providing financial statements may not be necessary However, if the organization has been in existence for any period before applying for the provisional registration, a self-certified copy of the financial statements and audit reports for the preceding three financial years may be required
6 Digital Signature Certificate (DSC)
The application must be submitted online using the Digital Signature Certificate (DSC) of the authorized signatory (eg, trustee, president, or director) of the organization
Important Points about Provisional Registration:
Validity: The provisional registration granted under Section 12AB (which has replaced 12A) is valid for three years
Conversion to Final Registration: To continue receiving tax benefits, the organization must apply for final registration by filing Form 10AB at least six months before the expiry of the provisional registration period This final registration is valid for five years
No Physical Submission: The entire application and document submission process is done electronically on the Income Tax e-filing portal
Unique Registration Number (URN): Upon successful submission and verification, the organization will receive an electronically generated Unique Registration Number (URN) in Form 10AC, which confirms the provisional registration