The 12A certificate is a very important document for any NGO or charitable organization in India. It grants exemption from paying income tax on the surplus income of a non-profit organization. Without it, an organization would be liable to pay tax just like any other business entity. Once the 12A registration is granted or provided by the Income Tax Department, it is important to download and safely store the certificate for future compliance and legal formalities.
In this blog, we will guide you through the process of downloading the 12A certificate from the official Income Tax portal step-by-step. Whether you’re an accountant, a trustee, or a volunteer managing compliance work, this article will help you understand everything in detail.
What is 12A Registration?
Section 12A of the Income Tax Act, 1961, allows NGOs, charitable trusts, and other not-for-profit institutions to apply for income tax exemption. Organizations that are granted registration under section 12A are not required to pay income tax on the income they earn, provided the funds are used for charitable purposes.
The application for 12A is filed using Form 10A (for new registration) or Form 10AB (for re-registration or renewal). Once the application is approved, the Income Tax Department issues the 12A certificate electronically.
Why is the 12A Certificate Important?
- Tax Exemption: It allows the organization to claim tax exemption on income.
- Eligibility for Grants: Many government departments and CSR donors ask for a valid 12A certificate before releasing funds.
- Legal Recognition: It gives credibility and transparency to your organization.
- Donor Confidence: A registered and exempted organization builds trust with donors and beneficiaries.
Who Can Apply for a 12A Certificate?
The following entities can apply for registration under section 12A:
- Charitable trusts
- Non-profit organizations (NGOs)
- Section 8 companies
- Societies registered under the Societies Registration Act
Steps to Download 12A Certificate from the Income Tax Portal
Let us now go through the complete procedure to download the 12A certificate from the Income Tax e-filing portal:
Step 1: Visit the Income Tax Portal
Go to the official Income Tax Department e-filing portal using this link:
Step 2: Login with Your Credentials
- Click on the “Login” option in the top-right corner.
- Select “Others” from the user type drop-down if you are logging in for a trust or NGO.
- Enter your PAN (Permanent Account Number) of the trust/NGO and the password.
- Complete the captcha verification and login.
If you have forgotten your password, you can use the option of “Forgot Password” to reset it.
Step 3: Go to the “e-File” Menu
After successful login:
- Hover over the “e-File” menu in the top navigation bar.
- Select “Income Tax Forms” > “View Filed Forms” from the dropdown.
This section displays all the forms and applications filed by the trust/NGO, including Form 10A or 10AB, used for 12A and 80G registration.
Step 4: Filter the Forms
- Use the filter option to search for Form 10A or Form 10AB, depending on which form was used to apply.
- Choose the correct Assessment Year and Form Name.
- Click “Search” or “Submit” to view the list of filed applications.
Step 5: Locate the 12A Application
- In the list of forms, look for the row where Form 10A/10AB is mentioned, along with the acknowledgment number and filing date.
- Check the status column – it should show “Approved” or “Order Issued”.
If the application is still under process, you will need to wait for the approval before you can download the certificate…!
Step 6: Download the 12A Certificate
- Once you find the approved form, click on “Download Order” or “Download Certificate”.
- The system will create a PDF file, which is your 12A Certificate issued under the Income Tax Act.
Common Issues While Downloading the Certificate
Here are a few frequent problems users generally face while downloading the 12A certificate so here are ways to resolve them:
- Certificate Not Found
- Check if your application was approved.
- Ensure you are logged in with the correct details of PAN used during registration.
- Incorrect Form Filter
- Re-check whether you filed Form 10A or Form 10AB.
- Try removing filters or changing the assessment year.
- PDF Not Opening
- Ensure you have a PDF reader installed.
- Try downloading it again from a different browser if the issue persists.
- Portal Errors or Maintenance
- Sometimes, the Income Tax portal undergoes maintenance. Wait and try after some time…!
What to Check in the 12A Certificate?
Once downloaded, verify the following details in your 12A certificate:
- Name and PAN of the Trust/NGO
- Registration Number under section 12A
- Date of Approval
- Jurisdiction details (ITO or CIT Exemptions)
- Validity period (in case of provisional approval or revalidation)
Make sure the details are correct. If there is an error, consult your chartered accountant or file a grievance through the portal.
Validity and Renewal of 12A Registration
As per the latest rules under the Finance Act 2020, all NGOs registered under 12A/80G before 2021 are required to revalidate their registration.
- The initial registration is usually valid for 5 years.
- A provisional registration (for new applicants) is valid for 3 years.
- You must apply for renewal at least 6 months before the expiry of the certificate using Form 10AB.
Failure to renew it may lead to the cancellation of the exemption benefits.
Conclusion
Downloading your 12A certificate from the Income Tax portal is one of the important steps in maintaining compliance for your charitable trust or NGO. The process is entirely online and secure and can be completed within a few minutes if you have the correct login credentials. The 12A certificate not only provides tax relief but also builds trust with donors and government authorities.
Make sure to check the validity of your certificate regularly and apply for revalidation on time. It is also advisable to maintain a soft and hard copy of the certificate for record-keeping and submission during audits or funding proposals.
If you face any issues or are unsure about the process, consult a skilled and well-qualified tax professional or a chartered accountant who can guide you correctly and directly to help you.
