How to Download 12A Certificate Online
If you are running a charitable trust or institution in India, you may have heard of the 12A certificate. This certificate is a registration under section 12A of the Income Tax Act, 1961, that grants tax exemption to the income of the trust or institution. In this article, we will explain what is 12A certificate, why you need it, how to apply for it online, and how to download it online.
What is 12A Certificate and Why You Need It
A 12A certificate is a document that certifies that the Income Tax authorities recognize the registered trust or institution as having been established for a charitable purpose. The effect of such recognition is that the income of the trust or institution is exempted from paying income tax, subject to the satisfaction of certain other compliance requirements as per law.
download 12a certificate online
You need a 12A certificate if you want to claim tax exemption for your trust or institution under section 11 and section 10(23C) of the Income Tax Act, 1961. You also need a 12A certificate if you want to apply for an 80G certificate, which allows your donors to claim tax deduction for their donations to your trust or institution.
Benefits of 12A Certificate for Charitable Trusts and Institutions
Some of the benefits of having a 12A certificate are:
You can claim tax exemption for your income from donations, grants, fees, subscriptions, etc.
You can accumulate or set apart up to 15% of your income for future charitable purposes.
You can invest your funds in any mode specified in section 11(5) of the Income Tax Act, without any restriction.
You can apply for an 80G certificate, which will enable your donors to claim tax deduction for their donations.
You can receive foreign contributions without prior permission from the government, subject to registration under the Foreign Contribution (Regulation) Act, 2010.
Eligibility Criteria for 12A Certificate
To be eligible for a 12A certificate, you must meet the following criteria:
You must be a charitable trust or institution registered under any law in India.
Your trust or institution must be established for a charitable purpose as defined in section 2(15) of the Income Tax Act, such as relief of the poor, education, medical relief, preservation of environment, advancement of any other object of general public utility, etc.
Your trust or institution must not be created or established for the benefit of any particular religious community or caste.
Your trust or institution must not have any income that is taxable under the head "profits and gains of business or profession".
Documents Required for 12A Certificate
To apply for a 12A certificate online, you will need the following documents:
A copy of the registration certificate or deed of trust or memorandum and articles of association of your trust or institution.
A copy of the PAN card of your trust or institution.
A copy of the utility bill or rent agreement or ownership proof of the registered office address of your trust or institution.
A copy of the bank statement or passbook of your trust or institution showing at least one transaction.
A copy of the income and expenditure statement and balance sheet of your trust or institution for the previous year or three years, whichever is applicable.
A copy of the activity report of your trust or institution for the previous year or three years, whichever is applicable.
Any other document as may be required by the Income Tax authorities.
How to Apply for 12A Certificate Online
To apply for a 12A certificate online, you need to follow these steps:
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Step 1: Fill Form 10A
Form 10A is the application form for registration under section 12A of the Income Tax Act. You can download Form 10A from the official website of the Income Tax Department or use the online utility provided by the department. You need to fill in the details of your trust or institution, such as name, address, PAN, date of establishment, objects, activities, etc. You also need to upload the scanned copies of the documents mentioned above.
Step 2: Submit Form 10A Online
After filling and verifying Form 10A, you need to submit it online using your digital signature or electronic verification code (EVC). You can generate an EVC through your bank account, Aadhaar card, or mobile number. You will receive a confirmation message and email after successful submission of Form 10A.
Step 3: Receive Acknowledgement Number
Once you submit Form 10A online, you will receive an acknowledgement number that will serve as a proof of your application. You can use this number to track the status of your application online.
Step 4: Track Application Status Online
You can track the status of your application online by visiting the official website of the Income Tax Department and entering your acknowledgement number. You can also check the status of your application by sending an SMS to 57575 with the format "ITRACK /". You will receive an SMS with the current status of your application.
Step 5: Download 12A Certificate Online
If your application is approved by the Income Tax authorities, you will receive an email with a link to download your 12A certificate online. You can also download your 12A certificate online by visiting the official website of the Income Tax Department and entering your PAN and acknowledgement number. You should take a printout of your 12A certificate and keep it safely for future reference.
How to Revalidate 12A Certificate Online
A 12A certificate is valid for a lifetime unless it is cancelled by the Income Tax authorities for any reason. However, due to the amendment in section 12AB of the Income Tax Act, 1961, by the Finance Act, 2020, all existing 12A certificates are required to be revalidated by June 30, 2021. The procedure for revalidation of 12A certificate is similar to that of applying for a new one.
Reasons for Revalidation of 12A Certificate
The main reasons for revalidation of 12A certificate are:
To ensure compliance with the latest provisions and amendments in the Income Tax Act and rules.
To verify the genuineness and activities of the trust or institution.
To prevent misuse or abuse of tax exemption benefits by fraudulent or non-genuine trusts or institutions.
To streamline and simplify the process of registration and approval under section 12A and section 80G of the Income Tax Act.
Procedure for Revalidation of 12A Certificate
The procedure for revalidation of 12A certificate is as follows:
You need to fill and submit Form 10AB online using your digital signature or EVC. Form 10AB is similar to Form 10A, but with some additional details and declarations.
You need to upload the scanned copies of the documents required for 12A certificate, along with a copy of your existing 12A certificate.
You need to receive an acknowledgement number and track the status of your application online.
You need to download your revalidated 12A certificate online after approval by the Income Tax authorities.
Conclusion
A 12A certificate is a valuable document for any charitable trust or institution in India, as it grants tax exemption to its income and enables it to apply for an 80G certificate. To obtain a 12A certificate, you need to apply online using Form 10A and submit the required documents. To revalidate your existing 12A certificate, you need to apply online using Form 10AB and submit the required documents. You can download your 12A certificate or revalidated 12A certificate online after approval by the Income Tax authorities. We hope this article has helped you understand how to download 12A certificate online.
FAQs
Here are some frequently asked questions about 12A certificate:
What is the difference between 12A and 80G certificates?
A 12A certificate is a registration under section 12A of the Income Tax Act that grants tax exemption to the income of the trust or institution. An 80G certificate is an approval under section 80G of the Income Tax Act that allows the donors to claim tax deduction for their donations to the trust or institution. A trust or institution needs to have a 12A certificate before applying for an 80G certificate.
What is the fee for applying for a 12A certificate or revalidation of a 12A certificate?
There is no fee for applying for a 12A certificate or revalidation of a 12A certificate online. However, you may incur some expenses for obtaining the digital signature or EVC, scanning and uploading the documents, printing and storing the certificate, etc.
How long does it take to get a 12A certificate or revalidation of a 12A certificate?
The Income Tax authorities are required to pass an order granting or refusing the registration or revalidation of a 12A certificate within six months from the end of the month in which the application is made. However, the actual time may vary depending on the workload and efficiency of the authorities.
What are the consequences of not having a 12A certificate or revalidation of a 12A certificate?
If you do not have a 12A certificate or revalidation of a 12A certificate, you will not be able to claim tax exemption for your income under section 11 and section 10(23C) of the Income Tax Act. You will also not be able to apply for an 80G certificate, which will affect your fundraising potential. Moreover, you may face penalties and prosecution for non-compliance with the Income Tax Act and rules.
How can I contact the Income Tax authorities for any query or grievance related to 12A certificate or revalidation of a 12A certificate?
You can contact the Income Tax authorities through their toll-free number (1800-180-1961), email (ask@incometax.gov.in), website (www.incometax.gov.in), or visit their nearest office. You can also use the e-Nivaran portal ( to register your query or grievance online and track its resolution.
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