NGO और ट्रस्ट के लिए 12A और 80G रजिस्ट्रेशन

12A (now 12AB) exempts the NGO's own income from tax. 80G lets the NGO's donors claim a tax deduction on their donation. They are separate sections addressing different taxpayers - the NGO itself versus its donors - which is why most NGOs apply for both together.

They refer to the same underlying exemption but different points in time. Section 12A was the original provision; 12AA governed the registration procedure for years; since the 2020/2021 reform, all registrations - old and new - are administered under Section 12AB, and existing 12A/12AA certificates were migrated to 12AB automatically or on renewal.

Form 10A is used for a fresh application (including the one-time migration of old 12A/12AA/80G registrations) and for first-time provisional registration. Form 10AB is used to convert provisional registration to regular registration, or to renew an expiring regular registration.

New NGOs typically receive provisional registration first, valid for 3 years. Once the NGO has some activity history, it applies via Form 10AB to convert to regular registration, which is typically valid for 5 years and must be renewed before expiry.

No, there is no government fee for 12A/12AB or 80G registration itself. It is filed directly on the income tax e-filing portal. Professional service fees, like ours, cover document review, drafting, and filing correctly.

No. 12A and 80G are meant for entities operating for genuine public charitable, religious, or public-benefit purposes. A trust set up primarily for the benefit of specific family members or a closed group of individuals does not qualify.

In practice, yes - 80G eligibility is built on the entity already being (or simultaneously becoming) a recognised charitable body under 12A/12AB. Most NGOs apply for both together for exactly this reason, rather than applying for 80G in isolation.

Public charitable trusts, registered societies, and Section 8 companies formed for charitable, religious, educational, or public-benefit purposes are eligible, provided the trust deed, bye-laws, or memorandum genuinely restrict use of funds to those objects.

If provisional or regular registration lapses without timely renewal via Form 10AB, the NGO risks losing its tax-exempt status and its ability to offer donors a valid 80G deduction until it reapplies and is re-registered - this is why tracking the renewal deadline matters.

A registered trust deed, society registration certificate and bye-laws, or Section 8 company incorporation documents, PAN of the entity, details of trustees/members/directors, and a note describing the NGO's activities. Existing NGOs also submit financial statements for prior years.

Yes. NGOs with 80G registration must file Form 10BD, an annual statement of donations received, and issue Form 10BE certificates to donors so they can claim their deduction - this is a recurring compliance obligation, not a one-time filing.

Yes. A newly formed trust, society, or Section 8 company can apply for provisional 12A/12AB and 80G registration soon after formation, even without prior activity history - provisional registration is designed for exactly this situation.

Provisional registration (3 years) and regular registration (5 years) both need to be renewed before expiry via Form 10AB - it is not an annual renewal, but it is a recurring obligation on that cycle, unlike a one-time permanent registration.

It depends on the specific clause under which your NGO is registered - donations may qualify for a 50% or 100% deduction, and some categories are subject to a qualifying limit (a percentage of the donor's adjusted gross total income) while others are not. We can confirm which clause applies to your NGO's registration.

Yes. Section 8 companies incorporated under the Companies Act, 2013 for charitable, religious, or public-benefit purposes are eligible for both 12A/12AB and 80G registration, on the same basis as trusts and societies.

NGO Darpan registration (with NITI Aayog) is not a legal prerequisite for 12A or 80G registration, but it is commonly required separately for government grants and CSR funding eligibility - we can assist with it as an add-on.