Section 12a

Registration of Trust under Income-tax Act procedure for registration u/s. 12AA of I.T. Act.
 

1. Application for registration in Form No.10A in duplicate.
2. List of Name and Address of the Trustees
3. Copy of Registration Certificate with Charity Commissioner or copy of application to him.
4. Certified True Copy of the Trust Deed.
5. PAN No. or Copy of application of the Trust.
6. PAN of the trustees.

Procedure for registration (Sec 12AA)
The Commissioner, on receipt of an application for registration of a trust or institution made under clause (a) of section 12A, shall –

call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about the genuineness of activities of the trust or institution and may also make such inquiries as he may deem necessary in this behalf; and

after satisfying himself about the objects of the trust or institution and the genuineness of its activities he –

• shall pass an order in writing registering the trust or institution;
• shall, if he is not so satisfied, pass an order in writing refusing to register the trust or institution,
• and a copy of such order shall be sent to the applicant.

does it require any aligibility for the trust or instituion to appy for section 12a