As per Notification No. 10/2018-Income Tax issued by the CBDT as on 19.02.2018.
Charitable or religious trust or institution can apply for registration under section 12A online.
For registration of Charitable or religious trust or institution require to file Form-10A.
Document Require for Online registration:-
1. Certified copy of the instrument under which the trust/institution was created/established, if applicable.
2. Certified copy of the document evidencing the creation of the trust or the establishment of the institution, if applicable.
3. Certified copy of registration with RoC/Registrar of Firms & Societies/Registrar of Public Trusts, whichever applicable.
5. Certified copy of the annual reports of the trust/institution for a maximum three immediately preceding financial years, if applicable
6. Note on activities conducted by the Trust/institution