Any organization which is incorporated with the objective of carrying out charitable or religious activities can get itself registered under section 12A of the Act and the income earned from such charitable or religious activities shall be exempt from the provisions of the Income Tax Act, subject to certain conditions.
Similarly, any organization carrying on charitable or religious activities can obtain the certificate under section 80G, under which the donor shall be eligible for deduction on account of donation given by him/ her to such registered organization, thus motivating people to donate more to the organization.
Preparation and filing of the application to the Income Tax Department.
Responding to the clarification seeked by the Income Tax Department.
Submission of reply and other relevant documents to the Appropriate authority.
Regular follow-ups with the tax authorities for issue of the certificate.
Issuance of certificate by the Income Tax Authorities.
– No. It is not mandatory. It is upto the sole discretion of the owners to obtain the said certification/ registration.
– The said certificates may be obtained at the time of incorporation or after incorporation of the said organization.
– No. Only those organizations which are carrying on the religious or charitable activities are eligible to apply for said certifications.
– For 12A registration: Lifetime validity, until and unless revoked
For 80G registration: Lifetime validity, until and unless revoked