Section 12A vs Section 10(23C): Tax Exemption Choice

12A vs Section 10(23C) - compare tax exemptions for NGOs, trusts, and institutions.

GetYourCA Team

|2 April 2026·Updated 2 April 2026|1 min read|12.5K views

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Section 12A vs Section 10(23C)#

Comparison#

Feature	Section 12A	Sec 10(23C)
Category	Charitable trust	Educational trust
Income Exemption	All income	Only specified income
Scope	Religious/charitable	Educational/medical
Process	Online	Through CBDT

Who Can Claim?#

12A

Trust/Society
Non-profit entities
Religious charities

Section 10(23C)

Educational institutions
Medical institutions
Hospitals
Universities

Application Process#

12A

Apply to PCIT/CIT
30-60 days

Section 10(23C)

Apply to CBDT
Longer process

Recommendation#

Schools/Colleges: 10(23C)
General charities: 12A
Combined: Both possible

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Disclaimer

We have taken utmost care to research and write this article for your information. However, tax laws are complex and subject to frequent changes. This article is for general guidance only and should not be considered professional advice. Individual circumstances vary significantly — what works for one person may not apply to another.

Before making any tax-related decisions, we strongly recommend consulting with a qualified Chartered Accountant or tax professional who can assess your specific situation. We do not accept any liability for decisions made based on this information.

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