Trust, Society and Section 8 Company (Non profit organizations) can seek registration under section 12A to claim exemption under provisions of Income Tax Act, 1961, for which certain conditions need to be satisfied. Application for registration of a trust, Society and Section 8 Company (Non profit organizations) is to be made under Section 12AA of the Income tax Act, 1961 and such other procedures prescribed therein has to be complied with due diligence.
Where trust/institution is created under an instrument - Original copy of instrument creating the trust/institution, i.e., trust deed, with one copy thereof,. Certified copy in lieu of original copy of trust deed can also be accepted by the Commissioner.
Otherwise - Documents evidencing the creation of trust/institution, with one copy thereof, Where the trust/institution has been in existence during any year(s) prior to financial year in which application for registration is made, the application should be accompanied by two copies of accounts of trust/institution relating to immediately prior year or years (not being more than 3 years immediately preceding the year in which application is made) for which such accounts have been made up.