Guidance on Trust Objects, Trustees and Beneficiaries

Charitable and religious trusts in India must obtain registration under Section 12A (or 12AB) and Section 80G of the Income Tax Act to claim tax exemptions and offer donors tax-deductible benefits. Proper registration and ongoing compliance are essential to maintain tax-exempt status and avoid regulatory penalties.

We provide comprehensive support for trust registration, tax exemption approvals, and statutory compliance, ensuring that trusts meet all legal, financial, and governance requirements. Our services cover the full lifecycle—from structuring trust objectives to filing applications and responding to departmental queries.

Key Features

• Complete support for 12A / 12AB and 80G registration

• Structuring trust objectives in line with legal and charitable requirements

• Preparation of legally compliant documentation and applications

• Assistance in responding to notices and clarifications from authorities

• Advisory on maintaining ongoing compliance and exemption eligibility

Our Services Include

• Guidance on Trust Structure, Objects, Trustees, and Beneficiaries

• Assistance in 12AB Registration for income tax exemption

• Assistance in 80G Registration to enable donor tax benefits

• Drafting and review of Trust Deeds and related legal documents

• Support in PAN application and Trust Bank Account opening

• Advisory on tax implications, filings, and annual compliance requirements

Documents Required

• Trust Deed and Registration Certificate

• PAN of Trust and Trustees

• Identity and Address Proof of Trustees

• Financial Statements and Activity Reports (if applicable)

• Bank Account Details and Past Compliance Records

Deliverables

• Successful 12A / 12AB Registration Certificate

• Successful 80G Registration Certificate

• Legally compliant application and supporting documents

• Ongoing advisory for trust taxation and regulatory compliance