Trust or Non Profit organisations have to register as per Section 12A of the Income Tax Act for claiming TAX exemption under Section 11 and 12 of the Income Tax Act.
Section 12A Registration enables non-profit entities such as Charitable Trusts, Non-Profit Organisation, Welfare Societies, Religious Institutions, etc to claim full tax exemption as per Section 11 and 12 of the Income Tax Act, 1961.
Registration has to be renewed for every Financial Year