The New Online Registration Process (Post-Finance Act, 2020)
Since April 1, 2021, a new system has been implemented All existing trusts and institutions that were already registered under Section 12A or 80G must re-register under the new Section 12AB New organizations now receive a provisional registration first
Key Forms:
Form 10A: This form is for the initial/provisional registration of new trusts and for the re-registration of existing trusts/NGOs that were already registered before the new rules came into effect
Form 10AB: This form is used for the renewal of provisional registration to a permanent one, and for subsequent renewals of the permanent registration every five years
Documents Required for Provisional Registration (Form 10A)
This is for newly established organizations seeking registration for the first time
Registration Certificate/Incorporation Document:
Trust: Self-certified copy of the Trust Deed
Society: Self-certified copy of the Certificate of Registration and Memorandum of Association (MoA)
Section 8 Company: Self-certified copy of the Certificate of Incorporation, MoA, and Articles of Association (AoA)
PAN Card: Self-certified copy of the PAN Card of the organization
Proof of Address: A self-certified copy of the registered office's address proof (eg, electricity bill, house tax receipt, or water bill) If the property is rented, a No-Objection Certificate (NOC) from the landlord is also required
Details of Trustees/Members/Directors: A list of the governing body members with their contact details and their self-certified PAN and Aadhaar cards
Activity Details: A document outlining the charitable activities undertaken or proposed to be undertaken by the organization
Financial Statements: If the organization has been in existence for any period before the application, self-certified copies of the annual accounts and audit reports for the last three financial years are required
Digital Signature Certificate (DSC): The application must be filed online using the DSC of an authorized person (eg, trustee, president, or director)
Documents Required for Final Registration (Form 10AB)
This is for organizations that have a provisional registration and are applying for final, permanent registration, or for those renewing their registration
In addition to all the documents listed for Form 10A, you will also need to provide:
Existing Registration Order: A self-certified copy of the provisional registration order granted in Form 10AC
Detailed Activity Report: A report on the activities carried out during the period of provisional registration This is crucial as the Income Tax Department will verify the genuineness of the activities
Audited Accounts: Audited financial statements of the organization since the date of provisional registration
Source of Funds: Details of the source of income and funds utilized during the period of provisional registration This includes a list of donors with their addresses and PAN, especially for donations of significant value
Important Points
Online Filing is Mandatory: All applications for 12A and 80G registration must be submitted electronically on the Income Tax Department's e-filing portal
Validity: Provisional registration is valid for three years Final registration is valid for five years and must be renewed by filing Form 10AB at least six months before the expiry date
Donation Statement: After getting 80G registration, the organization is required to file a "Statement of Donations" in Form 10BD and issue a Donation Certificate to its donors in Form 10BE This is a new compliance requirement that ensures transparency and helps donors claim their tax deductions
