What is 12A Registration? Definition and Legal Importance 12A registration is a legal exemption granted to NGOs and charitable institutions that allows them to avoid paying income tax on the surplus or income they earn while conducting charitable or religious activities. This registration is granted under Section 12A of the Income Tax Act, 1961, and is mandatory if you want your NGO... https://www.psrcompliance.com/blog/12a-and-80g-registration-process-and-procedure