Key points regarding 12A registration: 

Exemption from Income Tax: Once an organization is granted 12A registration, it becomes eligible for exemption from income tax on its income. This includes income from donations, contributions, or any other sources.

Conditions for Registration: To be eligible for 12A registration, the trust or institution must be created for charitable or religious purposes. It should also apply its income, or accumulate it for application, wholly and exclusively towards promoting its objectives.

Application Process: The trust or institution seeking 12A registration needs to apply to the Commissioner of Income Tax (Exemptions) by filing Form 10A. The application should be made within one year from the date of creation or establishment of the trust or institution.

Documents Required: The application for 12A registration typically requires submission of various documents, including the trust deed, details of trustees, audited accounts, and other relevant information.

Validity Period: Once granted, 12A registration is generally valid for an indefinite period. However, if there are changes in the objectives or activities of the trust or institution, it must inform the tax authorities.

Renewal or Cancellation: While the registration is generally perpetual, the tax authorities may review the activities of the trust or institution to ensure that it continues to meet the criteria for tax exemption. In certain cases, if the organization deviates from its stated objectives or engages in activities not aligned with its charitable or religious purposes, the registration may be canceled.

Obtaining 12A registration is crucial for non-profit organizations in India, as it allows them to avail themselves of tax benefits and encourages donors to contribute to their charitable causes. It is advisable for organizations to comply with the relevant regulations and maintain transparency in their operations to retain their 12A registration status.