Procedure for making registration under section 12A

 ➲ Make application 10A

On receipt of an application for the registration of a trust or institution, the Principal Commissioner or Commissioner shall

  1. request certain documentation or details from the trust or institution as he deems necessary to satisfy himself 
  • the authenticity of the activity of the trust or institution; and
  •  the compliance by the trustor institution of the provisions of any other law for the time being in effect for the purposes of fulfilling its purposes and may also make such inquiries as may be considered appropriate in that cases



➲ Granting of Certificate

After being satisfied with the objects of the trust or institution and the authenticity of its operations and compliance with the criteria, he passes a written order registering the trust or institution, If he can not be so satisfied, he shall pass an order in writing refusing to register the trust or entity and a copy of that order shall be sent to the applicant.

Please notice that no order shall be passed until a fair opportunity has been given to the applicant for hearing.

Once the registration certificate is issued under 12A then it will remain valid for a lifetime.

Documents required for 12A certification along with form 10A

➲ Copy of registration certificate of trust or NGO (Trust deed or registration certificate long with MOA in case of section 8 or society)

➲ PAN copy

➲ Three-year bank account statement

➲ Landowner NOC (were the organization is situated)

➲ Detail of governing bodies of the organization

➲ List of contributors along with PAN

➲ Detail of securities or shares or property purchased by or on behalf of the organization.

➲ Required declaration by authorized person.

➲ PAN and Adhar of trustees and members

➲ Trust deed/ MOA & AOA (in case of society or section 8)

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