Commissioner of Income tax of respective jurisdiction has power to grant certificate of registration under section 12A/80G. As per Income tax Act, 1961, Commissioner of income tax has power to demand documents related to charitable/religious activities of trust. For getting registration under section 80 G , firstly we need to get registration under section 12A. We need to file From 10A and Form 10G for getting registration under section 12A and 80G respectively.
Following documents are required to be uploaded on Income tax portal :-
It is not mandatory to get registration under section 12A/80G of Income Tax Act,1961. For the purpose of getting tax exemption, Charitable/Religious trusts need to get registration under section 12A. Commissioner of Income tax is empowered to grant registration certificate under section 12A of Income tax Act,1961.
For the purpose of passing on benefits to the Donors, Trusts need to get registered under section 80G of Income Tax Act,1961. Donors will be able to get tax exemption (50% of amount donated) only if amount is donated to trusts registered under section 80G.
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