Procedure for registration under section 12AA

Procedure for registration under section 12AA of the Income Tax Act, 1961

The charitable purpose has been defined u/s. 2(15) of the Act to include:

  • Relief of the poor,
  • Education,
  • Medical relief,
  • Preservation of environment (including watersheds, forests, and wildlife)
  • Preservation of monuments or places or objects of artistic or historic interest and
  • Any other object of public utility

Registration u/s 12A is a must for claiming exemption u/s 11, 12 and 13 of the Act in respect of income of charitable or religious trusts/institution. Section 12AA deals with the procedure for registration.

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Form 10A


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