12AA Registration is a onetime registration that can exempt Income Tax of an organisation. After this registration, all income can not be taxed. The application form which is used to request for 12AA Registration is form 10A.

1 of the notification, which specifies that “services by an entity registered under Section 12AA of Income-tax Act, 1961 by way of charitable activities” are exempt from whole of the GST. Thus as per this notification, exemption is given to the charitable trusts, only if the following conditions are satisfied.

To obtain registration under Section 12A, an application in Form 10A for registration of a charitable or religious trust or institution can be made. The application should compulsorily be made in the online mode. The application shall be addressed to the Commissioner of Income Tax along with the necessary documents.

Income Tax – Section 12AA provides the procedure relating to registration of a trust or institution engaged in charitable activities.

12AA registration
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