An NGO after getting registration under the Indian Trust Act or the Societies Act or under the Companies Act, has to, within one year from the date of such registration, apply for registration under section 12 A of the Income Tax Act to claim Income Tax exemption for the income of such an NGO.

An NGO after getting registration under the Indian Trust Act or the Societies Act or under the Companies Act, has to, within one year from the date of such registration, apply for registration under section 12 A of the Income Tax Act to claim Income Tax exemption for the income of such an NGO.

The application has to be made in FORM 10A and it has to be filed with the Commissioner of Income Tax, Income Tax Department office where your NGO organization is location.

Along with Form 10A, the following enclosures have to be filed:
1. Self-attested copy of the Trust Deed / Bye laws/ Rules and Regulations / Memorandum and Articles of association based on the nature of the establishment of the NGO.
2. Self-attested copy of accounts of at least three immediately preceding financial years and projected financials up to the date of filing the application. Where the NGO is not three years old, financials for the period the trust has been in existence for.
3. Any documentary proof of charitable activities conducted by the such an NGO.
4. Details of assets owned, institutions managed and bank accounts operated by the NGO.

After having produced the above along with any other documents as required, the Income Tax department will review the information submitted by your NGO and analyse the same to understand whether or not registration under section 12A can be granted.

The Department has the right to accept or reject your application for registration. Therefore, kindly ensure that the documents submitted by your NGO are in line with the requirement.