For non-profit organizations (NPOs) such as Trusts, Societies, and Section 8 Companies, obtaining 12A and 80G Registration is crucial for tax exemptions and attracting donations. These registrations allow NGOs to receive tax benefits and make donations more appealing to potential contributors.
In India, charitable organizations can apply for 12A and 80G Registration under the Income Tax Act, 1961 to:
• Exempt their income from tax liability (12A Registration)
• Allow donors to claim tax deductions on donations (80G Registration)
• Increase funding opportunities from corporations and individuals
• Improve credibility and eligibility for government and CSR funding
12A and 80G Registration
What is 12A Registration?
12A Registration is issued under Section 12A of the Income Tax Act, 1961, allowing NGOs to exempt their income from taxation.
What is 80G Registration?
80G Registration is issued under Section 80G of the Income Tax Act, 1961, enabling donors to claim a tax deduction of 50% or 100% on donations to the NGO.
Eligibility Criteria for 12A and 80G Registration
Only the following types of organizations can apply for 12A and 80G Registration:
• Trusts registered under the Indian Trusts Act, 1882
• Societies registered under the Societies Registration Act, 1860
• Section 8 Companies registered under the Companies Act, 2013
• Non-profit organizations engaged in charitable, educational, or social welfare activities
Tip: NGOs must be legally registered before applying for 12A and 80G Registration.
Step-by-Step 12A and 80G Registration Process Online
Step 1: Register the NGO
Before applying for 12A and 80G Registration, ensure that your NGO is legally registered as a:
• Trust under the Indian Trusts Act
• Society under the Societies Registration Act
• Section 8 Company under the Companies Act
If your NGO is already registered, proceed to the next step.
Tip: Newly formed NGOs should also apply for NITI Aayog Registration to become eligible for government funding.
Step 2: Gather Required Documents
Document Name, Purpose, Format
PAN Card of the NGO, Mandatory for verification, PDF (Max 2MB)
Tip: Ensure that all scanned documents are clear and in PDF format with a file size below 2MB.
Step 3: Apply for 12A and 80G Registration Online
• Visit the Income Tax e-Filing Portal (https://www.incometax.gov.in/)
• Login using NGO PAN details and create an account
• Go to "e-File" → "Income Tax Forms" → Select "Form 10A" for 12A Registration
• Fill in the required details and upload necessary documents
• Submit the application and note the reference number
• Repeat the same process for 80G Registration (Form 10G)
Tip: Keep track of your application status online and respond promptly if additional documents are requested.
Step 4: Verification & Approval
• The application is reviewed by the Income Tax Commissioner
• The officer may ask for additional documents or conduct an inspection
• Once approved, the NGO receives:
-12A Registration Certificate (Permanent Validity)
-80G Registration Certificate (Valid for 5 years, renewable)
Tip: 12A and 80G Registration Fees – There is no government fee, but professional assistance may cost ₹5,000 - ₹25,000.
Linking 12A & 80G with Other NGO Registrations
1. NITI Aayog Registration
• Required for government funding and CSR-1 Registration
• NGOs must register on the NGO Darpan Portal
2. CSR-1 Registration
• Mandatory for NGOs seeking CSR funding from companies
• Requires NITI Aayog and 12A & 80G Registration
3. FCRA Registration
• Required for receiving foreign donations
• NGOs must have 12A & 80G before applying for FCRA
Tip: Having all these registrations improves credibility and funding opportunities.
Common Mistakes to Avoid in 12A and 80G Registration
• Incorrect or incomplete documentation → Verify all details before submission
• Not registering with NITI Aayog before applying for CSR-1 → Ensure proper registration sequence
• Submitting false financial statements → Always provide accurate, audited reports
• Not renewing 80G Registration every 5 years → Track renewal deadlines
Conclusion
12A and 80G Registration is essential for Trusts, Societies, and Section 8 Companies to receive tax exemptions, attract donations, and become eligible for CSR and government grants. The online registration process requires accurate documentation and compliance with regulatory requirements. To ensure successful registration, register your NGO legally (Trust/Society/Section 8 Company), Apply for NITI Aayog Registration for government funding, submit clear and accurate documents for 12A & 80G Registration, Apply for CSR-1 Registration to receive CSR funds, Ensure compliance for FCRA Registration if receiving foreign donations
FAQs on 12A and 80G Registration
1. What is the difference between 12A and 80G Registration?
Ans. 12A Registration provides income tax exemption to NGOs on their earnings.
80G Registration allows donors to claim tax deductions on their contributions to the NGO.
2. Who can apply for 12A and 80G Registration?
Ans. Trusts registered under the Indian Trusts Act, 1882
Societies registered under the Societies Registration Act, 1860
Section 8 Companies registered under the Companies Act, 2013
Other charitable organizations engaged in social, educational, or environmental activities
3. What is the validity period of 12A and 80G Registration?
Ans. 12A Registration is granted for a lifetime and does not need renewal.
80G Registration is valid for 5 years and must be renewed before expiration.
4. What is the government fee for 12A and 80G Registration?
Ans. There is no government fee for 12A and 80G Registration.
However, professional assistance for document preparation may cost ₹5,000 - ₹25,000.
5. Can an NGO apply for CSR-1 Registration without 12A and 80G Registration?
Ans. No, NGOs must have 12A and 80G Registration before applying for CSR-1 Registration to receive CSR funding from companies.
6. How long does it take to get 12A and 80G Registration?
Ans. The registration process typically takes 30-90 days, depending on the completeness of documents and verification by the Income Tax Department.
