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Procedure and Documents required for registration under section 12AA

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After receipt of application of registration Principal Commissioner shall seeks information or documents of Trust or Institution as he thinks necessary to satisfy himself for granting approval.
After satisfying himself about the genuineness of activities or objectives of Trust
He shall pass an order in writing registering the Trust
If he is not satisfied then he shall pass an order in writing with respect of refusing the 12AA Registration 


Whether the order is for granting or refusing of registration should be passed before the expiry of 6 months from the end of month in which application is filed otherwise it should be treated as Deemed Registration.


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Self-attested copy of Trust Deed
Self-attested copy of Registration with Registrar of Companies or Registrar of Firms & Societies or Registrar of Public Trusts
Self- attested copy of documents which evidencing adaption/ modification of objects.
Self-attested copy of Annual Accounts for the period immediately preceding 3 years from the date of application filing
Specification about the Activities or Objectives of the Trust or Institution

Granted certification 0f 12AA Registration Online in India shall be cancelled in following circumstances:

If Principal Commissioner believes that activities of such Trust are not genuine.
Activities are not carried out by Trust accordance with the objects mentioned in Trust Deed.
Income earned by the Trust is not endure for the benefit of general public.
It provides benefit to specific religion, community or caste.
If its funds are invested in prohibited sources.

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