No more delays or difficulties! Register your business with India’s Best CS/CS/Lawyer. Get a 5 day Guaranteed document upload to the MCA or receive a full refund T&C*

12AA Registration Online In India

Book a Free Consultation

Your 12AA Registration With ApkaTax

Registering a Company is quick & easy-peezy with “ApkaTax-Your Business Partner”


Years of Experience


Happy Clients


CA/CS/Lawyer Professionals

Start your company.

LLP Registration [₹999]

Great for Small Business & Professional Firms!

DSC/DIN for 2 Directors
Drafting of MOA/AOA
Company Registartion Certificate
Company PAN/TAN

Private Limited/OPC Registration [₹1999]

Great for Startup % Growing Companies.

DSC/DIN for 2 Directors
Name Approval Certificate
Drafting of MOA/AOA
Company Registartion Certificate
Company PAN/TAN
ESIC/PF Registration

OPC Registration [₹1499]

Sole Founders

DSC/DIN for 1 Directors
Name Approval Certificate
Drafting of MOA/AOA
Company Registartion Certificate
Company PAN/TAN
ESIC/PF Registration

Launch your business from anywhere, in minutes.

No paperwork or legal headaches. Our online platform automates the entire company formation process with compliance and 24/7 global customer support.

12AA Registration

12AA registration is done with the aim to receive exemption from Income Tax. All income of the organization cannot be taxed once this registration is done. Form 10A is used to fill the application form for 12AA registration. Commissioner of Income tax department who holds the jurisdiction over the institution is responsible to process your application of registration under section 12AA. Exemption on Income Tax is available for all NGOs but only those who are aware of it and can take benefit out of it. Hence, in order to entertain the benefit of exemption limit it is necessary for all NGOs, Trusts, and other Not-for-Profit organizations to be aware of Section 12AA of Income Tax Act.

Form 10A

Organizations who are willing to get registered under Section 12AA needs to file form 10A. Organizations such as Charitable Trusts, Religious Trusts, Societies and Section 8 Companies are eligible to apply for Section 12AA registration. 12AA registration procedure along with Form 10A filing has been made online and can only be made possible with the digital signature of the signatory.

Benefits of 12AA Registration

  • The fund which you are planning to use for the charitable or religious purpose will be regarded as income application. In layman term, income application is considered as an expense which is incurred by the trust on charity or on religious purpose.
  • The final income received will be exempted from tax
  • Organization or person who is registered under this section can take the advantage of accumulation of income which cannot exceed 15% for the charitable or religious purposes.
  • Section 11(2) consider accumulation of income as application of income hence it is not included in the total income.
  • NGOs enjoy the benefit of receiving multiple permits from government and other agencies. There are agencies that provide financial support to NGOs and these agencies usually prefer to make grant to 12AA registered NGO’s.
  • Registration done under Section 12AA is a onetime process. Once the registration is done, it remains valid till the date of cancellation of the registration. 12AA registration does not need to be renewed hence it can be considered as a benefit avail by the NGOs.

Documents Required for 12AA Registration

  • 12AA registration applicant needs to submit the following documents along with Form 10A:
  • Instrument’s self-certified copy which was used in the process of creating trust or establishing the institution shall be submitted.
  • The foundation or trust may have been made in any case than by method for drafting and registering an instrument. In such cases, a self-attested copy of the document confirming the creation of the trust, or foundation of the institution ought to be submitted to the Income Tax Department.
  • Provide a self-attested copy of the registration, which was made with the pertinent body. The relevant body might be the Registrar of Companies, the Registrar of Firms and Societies or Registrar of Public Trusts.
  • A self-certified copy of the document which serves as an evidence at the time of adoption or during alteration of the objective of the entity shall be submitted.
  • Financial report of the trust/institution for maximum three preceding financial year.
  • Note on activities which entity perform
  • There a few cases which may force Income Tax Department to cancel the registration issued under this section. Though once the assessee has resolved the issue he can file for the subsequent application. In such a scenario it is essential for the applicant to submit a self-certified copy of the existing order issuing registration.
  • In case assessee application has been dismissed, he needs to attach a self-certified copy of the order of rejection with the application.

Eligibility Criteria for obtaining 12AA Registration

  • One of the primary criteria to receive registration under Section 12AA is that the purpose behind the existence of the organization is to do charitable job as defined in the Income Tax Act. Indulging in charitable activities include providing education, medical relief to the poor, and performing activities with the motive to prevent the environment.
  • Before giving any registration certificate under Section 12AA governmental authorities will check whether there is any profit motive involved in conducting the activities, if not, registration under Section 12AA is granted.
  • If the assessee is involved in activities like trade or commerce, then the services offered under this section remains limited. In such cases, registration is granted only to those applicants whose receipts from the trade activity are less than twenty percent of the total receipts of the assessee.
  • Private or Family Trust are not eligible to apply for Section 12AA registration.

Registration Procedure for Obtaining 12AA Registration

  • Once you have submitted the application in the prescribed format available online, the Commissioner will ask you to submit additional documents as per the additional requirements. The request for further verification of the documents will help in proving the genuineness of the activities of the organization.
  • If the Commissioner is happy with the application, then he/she will register the Trust or Institution under Section 12AA, all the Commissioner has to do is pass an order for the registration process to begin.
  • The provision of Section 12AA(2) states that registering authority shall pass the order of granting or refusing registration before the expiry of six months from the end of the month in which the application was received.
  • All things considered 12AA registration 1 to 3 months long in India. In any case, when a Trust acquires registration, it is legitimate for the lifetime of the Trust and there is no necessity for renewal.

Cancellation of 12AA Registration

Where a trust or an establishment has been allowed registration under Section 12AA(1)(b) or has acquired registration whenever under Section 12A as it remained before the correction by the Finance (No. 2) Act, 1996, the Principal Commissioner or the Commissioner of Income-tax can drop the registration under the accompanying two sub-sections:

Cancellation of Registration of Trust or Institution under Section 12AA(3)

the Principal Commissioner or Commissioner in the wake of giving reasonable chance of being heard to the concerned trust or foundation, pass a request under Section 12AA(3) in written cancelling the registration under the accompanying two conditions:

  • the actions of a trust or foundation are not veritable, or;
  • the actions are not being done as per the objects of the trust or foundation.

Cancellation of Registration under Section 12AA (4)

so as to defend the provisions related to cancellation of registration of a trust, section 12AA(4) was embedded to give that where a trust or a foundation has been conceded enrollment, and in this way it is seen that section 13(1) is applicable as its activities are being done in such a way, that

  • it is for advantage of a specific religious community or caste (in the event that it is set up after beginning of the Income-tax Act);
  • any salary or property of the trust is applied for advantage of determined people like owner of trust, trustees, and so on.; or
  • its assets are put resources into restricted modes,
  • at that point the Principal Commissioner or the Commissioner may choose to pass an order in writing stating the cancellation of registration of such trust or institution.

In any case, registration will not be dropped under Section 12AA(4) if such trust or foundation proves that there was a genuine reason to conduct the above mentioned activities.

Loved by founders all over the world.

Samantha, Futurisch Controls LLP

Quick and simple LLP formation. Was done in a few days with minimal paperwork.


Everything was new to me, but thanks to ApkaTax, They made it simple to do business from Pvt Reistration to Licenses & Accounting. 

Pankaj Babbar, Jessun Techno Pvt Ltd


Thank you for getting the company set up super fast. I think it happened efficiently. The team is there to email if you have questions too.

Aman Bhardwaj, Safehu Limited


Great companies have great beginnings

We’ve helped thousands of companies launch and grow in the India.

Starting a company should be a celebration, not a nightmare.

Our Network Partners

company registration
man, adult, businessman-1459246.jpg

Committed To Deliver Excellence

ApkaTax is a Fintech which renders the professional services in India. We provide services to Startups, SMEs & Enterprises across globe in field of Business Registration, Goverment Registration/License, Accounting, Auditing, Consulting, Tax, and related services. ApkaTax has a team of experienced professionals comprising chartered accountants, Lawyers, MBAs and Company Secretary.

Get started with ApkaTax

Start, grow, and manage your business. We’re with you each step of the way.

Frequently Asked Questions

  1. Private Limited Company

    By virtue of section 2(68) of the Companies Act, 2013, Private Limited Company is a type of company which offers limited liability with certain restrictions defined in regulations:

    • restricts the right to transfer shares
    • Limits the numbers of its members to 200
    • Prohibits any invitation to the public to subscribe for any shares in, are debentures of the company(No Public Trading of Shares)
    • Prohibits any invitation or acceptance of deposits from persons other than its member
    • The word ‘Private Limited’ must be added at the end of its name
  2. One Person Company

    One Person Company popularly known as OPC introduced in India under the Companies Act, 2013. The concept of OPC is a fusion of sole proprietorship and private company which intends to permit single economic entrepreneurship to take the advantages of a corporate form of organisation.

  3. Limited Liability Partnership

    Limited Liability Partnership is a corporate entity registered under Limited Liability Partnership Act, 2008. It is a form of partnership firm that enjoys limited liability. It is a hybrid form of a partnership that includes the features of a company. Compliances for a company are applicable to LLP.

No, the whole incorporation process is online. You can send the scanned copy of all the required incorporation documents via e-mail. All the forms and documents are filed electronically and even signed digitally.

The company name should be selected with utmost care. The rules for selecting a company are:

  • The name should be ended with the words “Private Limited” in case of private company, “OPC” in case of one person company and “LLP” in case of limited liability partnership which is mandated by law.
  • The name must be unique.
  • Follow the naming guidelines for better chances of approval.
  • The name should be suggestive of the main objectives to be taken by the business entity.
  1. Private Limited Company
    • Appointment of auditor
    • Statutory audit of accounts
    • Filing of annual return
    • Filing of financial statements
    • Holding Annual General Meeting (AGM)
    • Prepare directors’ report
    • Filing of income tax return
  2. One Person Company
    • Appointment of statutory auditor
    • Holding Board Meetings (BM)
    • Filing of financial statements
    • Filing of annual return
  3. Limited Liability Partnership
    • Filing of financial statements
    • Filing of annual return
    • Filing of income tax return
    • Appointment of auditor
    • Filing of LLP annual return

You don’t need a proper office to incorporate a business entity. You can register your residential address as a registered place of your business with MCA for which some address proof along with the NOC (No Objection Certificate) has to be filed with the prescribed form.

NRIs only allowed to incorporate limited business entities in India including private limited company and limited liability partnership. Also, there is no requirement to obtain the prior approval from the government or RBI. But, in order to register a private company or an LLP at least one director/partner must be a resident of India. However, the private limited company is ideal for NRIs.

In order to execute the idea into a long-term business, choosing the right form of business is important. For start-ups, Private Limited Company is the best option for the following reasons:

  • Limited legal compliances
  • No minimum capital contribution
  • Need only 2 directors and shareholders (both can be the same person)
  • Funding can be raised
  • Limited liability of the members

As per the relevant Act, there is no minimum requirement for Paid-up Share capital or contribution to incorporate a private company, one person company or limited liability partnership. However, each shareholder/partner should subscribe to a minimum one share of Rs.10 face value.

Free CA/CS/Lawyer Consultation