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Frequently Asked Questions

Trust or Society Registration under Section 12AA of the Income Tax Act allows a registered trust or society to claim income tax exemption on eligible income. It is mandatory for organizations seeking tax benefits under the Act.

Any registered Trust or Society formed under the applicable laws in India can apply for 12AA registration. The organization must have proper registration documents, PAN, and defined objectives.

Common documents required include:
  • Trust Deed or Society Registration Certificate
  • PAN Card of Trust / Society
  • Address Proof
  • Identity proof of trustees / members
  • Financial statements (if available)
  • Proper documentation helps in faster approval.

The processing time depends on verification by the Income Tax Department. Generally, approval may take a few weeks to a few months based on compliance and document accuracy.

Yes. Without 12AA registration, a Trust or Society cannot claim income tax exemption benefits under the Income Tax Act.
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