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80G and 12A Registration



80G and 12A Registration - Overview


NGOs must apply for 12A & 80G Registration online in India to provide income tax exemption to the bestowers! It also helps NGOs in helping government sponsorship and funds

80G Certificate

An 80G Certificate is issued by the Income Tax Department to a non-governmental organization (NGO) The 80G Certificate is granted to encourage the donors to donate funds into such non- profit organizationswhen the donor makes donations to such an organization, they will get a tax exemption of 50% and also they become qualified to deduct such sum from their Gross Total Income. in order to obtain the tax exemption, the donor has to file the stamped receipt or document as evidence of the donation made. Such a receipt must contain the donor’s name, date of donation, and PAN of the organization.

12A Registration

Section 12 A of the Income Tax Act, 1961, is a onetime tax exemption provided to trusts, NGOs and Section 8 Companies. Organizations holding a registration under section 12A are exempted from paying taxes on their surplus income. NGOs are organizations or entities that are involved in non-profit activities and charitable operations. However, they also gain income and if not registered under section 12A, Income Tax Act, then the organization is required to pay income tax as per normal income tax rates.

Documents Required For Registration

    Documents needed for the 80G Registration

  • MoA and Incorporation certificate of the entity such as in the case of Section 8 companies and Societies and a Trust Deed is required if it is a Trust
  • No objection certificate or NOC from the owner of the premises where the registered office of the organisation is located
  • Form 10G
  • Certified copy of the PAN number of the NGO
  • Copy of Utility Bills and it can be water bill, Electricity bill or House Tax Receipt
  • A list of the contributors or donors associated with their PAN and address
  • The important documents related to Annual Returns, Income Tax Returns and the record book of Accounts of the last three years
  • The list of the welfare or charity or social activities being accomplished and the progress report of the past three years
  • Detailed information about the Board of Trustees
  • Original MoA, RC or Trust Deed.


    • Documents needed for the 12A Registration

  • Documental evidence of the creation of Incorporation Certificate or COI of the Trust or NGO such as Trust Deed if it is a Trust; Registration Certificate and Memorandum of Association if it is a society.
  • Section 8 companies are required to present their certificate of incorporation and copies of MoA and AoA of the entity
  • Form 10A
  • bank account statement of the Trust for the past three years
  • PAN number of the entity or organization.

Process To Register

    procedure involved in the 80G Registration

  • File for an 80G certificate to the authorized Commissioner of Income Tax (Exemption) within the area limit of the entity with all required documents and reports.
  • After receiving the application form, the Income Tax department will conduct an on- premise inspection, and the required documents which are submitted for 80G registration are also verified
  • However, the concerned Income Tax Officials might expect for additional documents or reports or evidence if they feel anything is missing or if they seem unfit.
  • Upon verification satisfactory of the submitted documents and on the office of the NGO, 80G certificate is issued to the organization by the Commissioner.
  • An 80G Certificate is valid for the lifetime of the organization.

    procedure involved in the 12A Registration

  • First, the applicant or the entity has to file an application in the Form 10A, following the Rule 17A of the Income Tax Act, 1961
  • The application needs to be entered all the needed information as specified in the guidelines of the Jurisdictional Commissioner of Income Tax department (Exemptions)
  • Once the form and the documents are received, the authorized Commissioner verifies the documents and the activities of the organization. Also, he can expect for additional reports or evidence or documents or information if he considers it is necessary
  • After the satisfactory report, the authorized Commissioner grants an order in writing for the sanction of 12A Registration. If the Commissioner is not satisfied with the documents and application form that have been submitted he will reject the application, after which the entity or the applicant is furnished a fair chance to be heard.

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