What is

12A and 80G Registration ?

In India, the various privileges are available to NGO/Charitable Trust’s in context of tax exemption. NGOs are eligible for tax exemption benefits under Section 11 of the Income Tax Act of 1961 for their income and donations. These benefits include:

01.

15% of income/donation is blindly exempt whether or not the above income applied for charitable purpose;

02.

Voluntary contributions/donation made with a specific direction that they shall form part of the corpus of the trust is wholly exempt;

03.

Donor of NGO will get deduction with respect to the donation made to such NGO;

In order to avail such benefits, the NGO/ charitable trust has to register themselves with income tax under section Section 12AA & Section 80G of income tax act, 1961.

Section 12A of the

Income Tax Act, 1961

Registration of trust or charitable institutions under section 12A/12AA certifies that the Income Tax authorities recognise the registered NGO/Trust or trust as having been incorporated or established for a charitable purpose.

The effect of such recognition is that the respective institutions are exempted from paying income tax, subject to the satisfaction of certain other compliance requirements as per law.

Benefits of

12A and 80G Registration

01.

The income of an
NGO are exempt from taxes.


02.

After 12AA registration NGOs/trust will become eligible to apply for grants from any domestic and international governmental agency including private donors.

03.

NGOs can also avail the
benefits under FCRA registration.


04.

Tax exemption to donors on their grant to 80G registered NGOs


05.

Increase in goodwill and
credibility of the organisation amongst the donors


06.

NGOs and other charitable organisations with 80G registration are likely to receive more government funding and international contribution.

List of Documents Required for

12A and 80G Registration

Below are the documents required for the process of 12A and 80G Registration

  • MoA/AOA and Registration certificate in case of Section 8 companies and Societies and a Trust Deed in case of a Trust
  • No objection certificate from the owner of the property where the registered office of the Institution is situated
  • Form 10A
  • A copy of the PAN of the NGO/Trust. (register your NGO with us )
  • Copy of Utility Bills such as Electricity bill, water bill or House Tax Receipt
  • A list of the donors along with their address and PAN
  • The documents related to Income Tax Returns and the Book of Accounts of the past three years, if available.
  • The list of the welfare activities being carried out & the progress report of the last three years
  • A detailed list of the Board of Trustees
  • Three-year bank account statement of the Trust, if available.

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OUR PLANS FOR

12A and 80G Registration

  • Standard
  • ₹ 9999
    per (Excluding Government Fee)

Have A Question?

FREQUENTLY ASKED QUESTIONS (FAQs)

80G registration is a process by which an organization can obtain a certificate from the Income Tax Department of India that allows donors to deduct their donations to the organization from their taxable income. The registration is named after Section 80G of the Income Tax Act, 1961, which provides for the deduction.

  • A: An NGO must not have any income that is not exempted, such as business income. If it does have business income, it must maintain separate books of accounts and must not use donations for business purposes.
  • The bylaws or objectives of an NGO must not contain any provision for spending the income or assets of the NGO for purposes other than charitable.
  • An NGO must not work for the benefit of a particular religious community or caste.
  • An NGO must maintain regular accounts of its receipts and expenditures.
  • An NGO must be properly registered under the Societies Registration Act 1860 or under any law corresponding to that act, or it must be registered under section 8 of the Companies Act 2013.

New registrations under section 12AA/12AB and 80G shall remain valid for three years.

Step-1: Login to Income Tax E-filling portal.

Step 2: Navigate to “Income tax Forms” under E-file tab and Choose form 10A/10AB as the case may be.

Step 3: Select “Prepare and Submit online” and fill required details in the form.

Step 4: Attach the requisite documents.

Step 5: Submit the form with Digital Signature or EVC

Step 6: After reviewing the application Commissioner or Principal Commissioner shall pass an order granting approval or rejection within 3 months from the date of commencement of new provisions.

Yes! Both applications can be applied together or it can also be applied separately. If some organization is willing to apply separately then application for registration under section 12A will be applied first. It is very important to get registration under 12A for the registration under 80G of Income Tax Act.

Section 11 of the IT Act, 1961 exempts the income derived from property held under trust for charitable purposes from taxation, inter alia, to the extent to which such income is applied for such purposes ‘in India’. So if an organisation registered under 12A applies its income outside India then it will not be considered as application under section 11.

  • Is not utilised within the specified time or next year after the specified period then it will be taxable in the year after the expiry of specified period.
  •  If donated to any trust, then it shall be taxable in hands of the donor in the year of donation.

As per provisions of section 13(1), exemption under 11 shall not be applicable in following cases:

  • Income of trust established for private religious purpose13(1)(a)
  • Income of trust established for benefit of particular religious, caste or community. 13(1)(b)
  • Income of trust utilised for the benefit of specified persons 13(1)(c)
  • When funds are not invested in safe investments 13(1)(d).

If any of the above conditions are met, the income of trust will be taxable at the maximum marginal rate

Our team is expert with over 10 years of experience and can take care of complete process from gathering the necessary documents to completing the forms and submitting them with income tax authority.

Further, we will ensure that the application passes official scrutiny smoothly and all the other formal checkpoints in place. Therefore, serve your charitable objective with Complianto, your compliance partner; get in touch with us today!

For ne application under Section 12AA/12AB and 80G is every document and information is in order then time limit for passing the order is one month.

There is no Government fee for 12AA and 80G registration but our service fee will be 7999 excluding GST.

Since incomes of a NGO/Trust is exempt and therefore government has casted more responsibility on NGO and Trust for transparency and accordingly below are the list of compliances applicable:

  1. DARPAN Registration with Niti Aayog
  2. CSR1 filing
  3. Audit of Accounts
  4. Filling of Annual Return and Financial statement for Section 8 company
  5. Reporting of Foreign Contribution received under FCRA in form FC-4
  6. Publication of accounts in newspaper if income exceeds Rupees one crore.
  7. Filing of statement of Donations in Form 10BD by 31st May

where the total income of the trust computed without giving effect to the provisions of section 11 and 12 exceeds Rs 2,50,000 in any previous year, then the accounts of the trust for that year should be audited by a Chartered Accountant. If it’s a Section 8 company then audit under companies act 2013 is an additional requirement.

Penalty under Income tax Act: 0.5% of the total sales, turnover or gross receipts. Rs 1,50,000 whichever is lower.

If the Section 8 company does perform any non-compliance with a statutory audit, the company may be fined ₹25000 to ₹5,00,000. The penalty for officers in default for non-compliance with the audit is ₹10,000 to ₹1,00,000.

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