Section 12A of the Income Tax Act, 1961 is the stepping stone for every charitable organization. It enables non-profit entities such as Charitable Trusts, Non-Profit Organization, Welfare Societies, Religious Institutions, etc. to claim full tax exemption as per Section 11 and 12 of the Income Tax Act, 1961.
source https://www.caclubindia.com/articles/major-amendment-registration-procedure-us-12a-80g-44818.asp
source https://www.caclubindia.com/articles/major-amendment-registration-procedure-us-12a-80g-44818.asp
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