12A Registration In Muzaffarpur
We are one of the best consultant for 12A registration in Muzaffarpur. NGo, Trust, Society, and Section 8 Company enjoys exemption under 12A Registration from tax on their surplus income over expenditure. 12A Section of Income tax gives exemption to non gain earning organisation on excess pension earned exceeding their expenditure. Non Governmental Organisation does social welfare activites, thus organization grants them sure benefits. 12A Registration is one of them. Any NGO operating for non profit can make application for getting pension tax exemption by making an application below 12A section of Income Tax Act, 1961.
12A Registration is one period exemption have enough money to NGOs from payment of allowance tax upon surplus income. By surplus income, we mean all is left exceeding after meeting everything expenses. Many of us are aware, government has unqualified some relieve to NGOs. And 12A exemption is one of them. A NGO can apply for getting 12A registration just after its incorporation/registration.
New Registration (As amended by Finance Act, 2020)
An application for fresh registration below section 12A will be unquestionable to Principal Commissioner or Commissioner, as per provisions of section 12AB. A provisional registration for 3 years will be supreme to organization. The registration past granted shall be legal for 3 years from the Assessment Year from which the registration is sought. Application for renewal of such additional registration needs to be submitted
– at least six months prior to the expiry of validity era or
– within 6 months from introduction if activities,
whichever is earlier.
The provisional registration hence granted shall be authentic for a epoch of 3 years and hence needs to be renewed at the stop of the above mentioned timelines. The registration suitably renewed shall be true only for 5 years and needs to be renewed at the halt of each 5 years.
Important Note: In cases of additional registration, application shall be submitted, at least one month prior to the foundation of the previous year relevant to the assessment year for which registration is sought, meaning thereby additional NGO will not be entitled to have the gain of registration of section 12AB in the first year of operation.
Documents required for 12A Registration in Muzaffarpur:
- Certified copy of Trust deed, Registration Certificate, Bye Laws of NGO
- Self Attested copy of Pan Card and Aadhaar Card of Members of NGO
- Certified copy of annual reports of NGO of last 2 years
- Certified copy of Income tax recompense of NGO of last 2 years
- Copy of Electricity Bill and Rent Agreement of office
- Photograph of Office Building
Process to get 12A Registration:
- Application has to be made alongwith everything documents
- Challan has to be paid
- After wave of documents, on premise inspection is made
- After inspection, interview of members of NGO is conducted
- On sucessful interview, 12A registration authorize is issued`
New Registration (As altered by Finance Act, 2020)

An application for further registration below segment 12A will be given to Principal Commissioner or Commissioner, according to arrangements of Place 12AB. A substitute enlistment for a unconditionally long become old will be firm to associations. The enlistment past conceded will be true for a long epoch from the Assessment Year from which the enrollment is looked for. Application for reestablishment of such new enrollment should be submitted
– something later than a half year preceding the expiry of legitimacy become old or
– inside a half year from establishment if exercises,
whichever is prior.
The the theater enlistment so conceded will be legitimate for a times of 3 years and so should be recharged toward the finish of the in the past mentioned courses of events. The enlistment consequently restored will be legitimate just for a unquestionably long mature and should be recharged toward the finish of every 5 years.
Significant Note: In instances of extra enlistment, application will be submitted, something when one month in the past the initiation of the earlier year pertinent to the appraisal year for which enrollment is looked for, which means in this way supplementary NGO won’t be official for have the advantage of enrollment of segment 12AB in the principal year of activity.
Migration of existing enrollments (As corrected by Finance Act, 2020)
All enrolled NGOs are needed to apply for re-approval in Form No. 10A, inside 90 days from first April 2021. Enlistment so re-approved will be real just for a totally long time. The application for the recharging of enlistment (following five years) should be submitted around a half year preceding the expiry of legitimacy period. The restoration application will be submitted in the Form No. 10AB.
Prior enlistment below 12A was fixed as following enrollment and next the enlistment is conceded it will hold great till crossing out. From first April 2021, all further enrollment will be allowed for a definitely long become old in particular and link needs to apply for recharging after all 5 years.