---
layout: default
title: "Centre for Internet and Society Section 12A Registration (2010)"
description: "The 2010 registration of the Centre for Internet and Society under Section 12A of the Income Tax Act, 1961, including its application, charitable status, registration conditions, and compliance requirements."
permalink: /cis/12a-registration-2010/
categories: ["Centre for Internet and Society"]
date: 2010-02-25
created: 2026-07-18
homepage_featured: true
---
The **Centre for Internet and Society Section 12A Registration (2010)** covers the registration of the [Centre for Internet and Society](/cis/) (CIS) under Section 12A of the Income Tax Act, 1961. CIS applied for registration on 27 August 2009, and the Office of the Director of Income Tax (Exemptions), Bangalore, granted registration with effect from 5 February 2010 in the status of a "Charitable Trust". The certificate, dated 25 February 2010, recorded details of the organisation's founding and amended documents and set out conditions concerning tax exemption, annual income-tax returns, changes to its governing documents, and possible revocation of the registration.
[Sunil Abraham](/sunil/) was the Executive Director of CIS during this period. As part of its documentation of CIS, The Sunil Abraham Project (TSAP) focuses particularly on the organisation's history and work between its founding in 2008 and mid-2019, when Sunil stepped down as Executive Director.
## Contents
1. [Application and Registration](#application-and-registration)
2. [Organisational Documents](#organisational-documents)
3. [Tax Exemption](#tax-exemption)
4. [Reporting and Compliance Requirements](#reporting-and-compliance-requirements)
5. [Changes to Governing Documents](#changes-to-governing-documents)
6. [Revocation](#revocation)
7. [Original Document](#original-document)
## Application and Registration
CIS filed an application in Form No. 10A seeking registration under Section 12A of the Income Tax Act, 1961, on 27 August 2009. After considering the application and the documents submitted with it, the Office of the Director of Income Tax (Exemptions), Bangalore, granted registration under Section 12A(a) of the Act with effect from 5 February 2010.
The certificate recorded the registration in the status of a "Charitable Trust".
The registration details recorded in the certificate were:
- **Application date:** 27 August 2009
- **Registration effective from:** 5 February 2010
- **Certificate date:** 25 February 2010
- **Status recorded:** Charitable Trust
- **Certificate number:** `DIT(E)BLR/12A/C-713/AAABC0380R/ITO(E)-1/Vol 2009-2010`
The certificate was issued by the Office of the Director of Income Tax (Exemptions), Bangalore.
## Organisational Documents
In recording the basis of the application, the certificate stated that the applicant organisation had been constituted by a "Deed of Trust/Memorandum of Association" dated 4 July 2008 and referred to an "amending Trust Deed" dated 5 February 2010.
CIS was established through its [Memorandum of Association](/cis/moa/) on 4 July 2008. The terminology used in the Section 12A certificate is reproduced here as it appears in the official record.
The certificate also stated that the name of the applicant organisation had been entered in the Register of Trusts and Institutions maintained by the Income Tax Department under Section 12AA(1)(b)(i) of the Income Tax Act, 1961.
## Tax Exemption
The certificate clarified that registration under Section 12AA(1)(b)(i) did not by itself confer exemption from income tax under Sections 11 or 12 of the Income Tax Act, 1961.
Any tax exemption available to CIS was to be considered by the Assessing Officer and would depend on the organisation fulfilling the conditions laid down in Sections 11 to 13 of the Act.
## Reporting and Compliance Requirements
CIS was required to furnish a return of income every year in accordance with Section 139(1), read with Section 139(4A), of the Income Tax Act, 1961.
The certificate also required the organisation to prominently display its full name at all premises managed by it.
## Changes to Governing Documents
The certificate stated that no change to the "Trust Deed / MOA" was to be made without the prior approval of the Commissioner of Income Tax.
This condition applied to changes affecting the organisation's governing documents following its registration under Section 12A.
## Revocation
Under Section 12AA(3) of the Income Tax Act, 1961, the registration could become liable for revocation if the activities of the organisation were found not to be genuine or were not being carried out in accordance with its stated objects.
The certificate was issued under the authority of Paul George, Director of Income Tax (Exemptions), Bangalore, with Sujatha M. P., Income-tax Officer (Exemptions)-1, signing for the Director of Income Tax (Exemptions).
## Original Document
{% include navbox-cis.html %}
