12A and 80G Registration for NGOs and Trusts
12A registration exempts your trust, society, or Section 8 company's own income from income tax, while 80G registration lets your donors claim a tax deduction on what they give you - most NGOs need both together, and both are filed as one coordinated exercise. Since the 2020/2021 reform, all such registrations run through Section 12AB: earlier 12A/12AA registrations were migrated to 12AB, and every fresh or renewal application is now filed as Form 10A or Form 10AB with the Commissioner of Income Tax (Exemption). We prepare your trust deed review, activity documentation, and both applications together, and track your provisional-to-regular conversion so your exemption never lapses.
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The key facts, in one place
Everything a founder usually has to piece together from five different pages, in one place.
- Governing sections
- 12A/12AB & 80GIncome Tax Act, 1961
- Approving authority
- CIT (Exemption)Commissioner of Income Tax, Exemption jurisdiction
- Application form
- Form 10A / 10AB10A for fresh applications, 10AB for renewal or conversion
- Provisional validity
- 3 yearsFor NGOs with no activity history yet
- Regular validity
- 5 yearsMust be renewed before expiry via Form 10AB
- Government fee
- ₹0No government fee for the 12A/80G registration itself
- Eligible entities
- Trust, Society, Section 8 Co.Must be formed for charitable or religious purposes
- Processing time
- A few weeks to monthsDepends on CIT(E) workload and how quickly queries are answered
What is 12A/12AB and 80G registration?
Section 12A (now practically administered through Section 12AB after the 2020/2021 reform) of the Income Tax Act, 1961 exempts a charitable or religious trust, registered society, or Section 8 company's own income - donations, grants, and surplus from its charitable activities - from income tax, provided the income is applied towards the entity's charitable objects. Without this registration, an NGO's income is taxed like any other entity's, regardless of its charitable purpose.
The rules changed materially in 2020: all existing 12A and 12AA registrations were migrated to the new Section 12AB regime, and every NGO - whether newly formed or already registered - now applies or re-registers using Form 10A (for a fresh application, or the one-time migration) or Form 10AB (for renewal of regular registration, or conversion from provisional to regular status). If your NGO still refers to an old '12A' or '12AA' certificate, it has likely already been migrated to 12AB, or needs to be.
Section 80G is a separate but closely related provision - it does not exempt the NGO's own income, it lets the NGO's donors claim a deduction on their taxable income for the amount they donate. An NGO needs a valid 12A/12AB registration before it can obtain, or in most cases as a simultaneous application alongside, an 80G registration, because 80G eligibility is built on top of the entity already being a recognised charitable body. Most NGOs apply for both together for exactly this reason.
12A/12AB vs 80G: what's the difference
12A and 80G are commonly bundled together but they solve two different problems - one is about the NGO's own tax, the other is about the donor's tax.
12A / 12AB Registration
The NGO itself - its own income becomes tax-exempt
80G Registration
The NGO's donors - they get a tax deduction on their donation
| Aspect | 12A / 12AB Registration | 80G Registration |
|---|---|---|
| Who benefits | ✓ The NGO itself - its own income becomes tax-exempt | ✕ The NGO's donors - they get a tax deduction on their donation |
| What it does | Exempts income applied towards charitable objects | Certifies the NGO as an approved recipient for donor deductions |
| Application form | Form 10A (fresh) or Form 10AB (renewal/conversion) | Form 10A (fresh) or Form 10AB (renewal/conversion) - same forms, separate schedule |
| Prerequisite | Valid trust deed / society registration / Section 8 incorporation | Generally requires the entity to also hold, or be simultaneously applying for, 12A/12AB registration |
| Validity | 3 years provisional, 5 years regular | 3 years provisional, 5 years regular - same cycle as 12A |
| Government fee | Nil | Nil |
| Ongoing compliance | Apply income towards objects, maintain books and audit if applicable | File Form 10BD (statement of donations) annually and issue Form 10BE to donors |
Who needs 12A and 80G registration?
12A and 80G registration is relevant to any entity genuinely operating for charitable, religious, or public benefit purposes - not for private or family benefit.
- You run a public charitable trust, a registered society, or a Section 8 company (non-profit company) formed for charitable, religious, educational, medical relief, or similar public-benefit purposes
- Your trust deed, society bye-laws, or Section 8 company's memorandum genuinely restrict use of income and assets to charitable objects, with no benefit flowing to trustees, members, or their relatives
- You want your NGO's own income - donations, grants, surplus from charitable activities - to be exempt from income tax under Section 12A/12AB
- You want to attract donors by offering them a tax deduction on their contribution, which requires 80G registration
- You are a newly formed NGO applying for the first time, or an existing NGO whose old 12A/12AA or 80G certificate needs migration or renewal under the current 12AB regime
- You are not a private or family trust, a political party, or an entity that provides benefit to a specific individual or closed group rather than the public at large
By entity type
| Entity | Governed by | Eligible |
|---|---|---|
| Public Charitable Trust | Indian Trusts Act, 1882 / applicable state trust laws | ✓ Yes |
| Registered Society | Societies Registration Act, 1860 | ✓ Yes |
| Section 8 Company | Companies Act, 2013 | ✓ Yes |
| Religious trust/institution (genuine public purpose) | Indian Trusts Act, 1882 / relevant statute | ✓ Yes |
| Private or family trust | Not applicable - private benefit, not public charity | ✕ No |
| Political party | Representation of the People Act, 1951 | ✕ No |
What documents do you need for 12A and 80G registration?
Common to every entity
- Trust deed / Society registration certificate & bye-laws / Section 8 company incorporation documentsMandatory
- PAN of the trust, society, or companyMandatory
- Details of trustees, governing council members, or directors (name, address, PAN)Mandatory
- Note on activities carried out or proposed to be carried outMandatory
- Financial statements for the last 1-3 years, if the NGO already exists and has activity history
- Existing 12A/12AA or 80G certificate, if applying for renewal or migration
- NGO Darpan registration ID, if already obtained
Entity-specific
| Entity | Additional documents |
|---|---|
| Trust | Registered trust deed, PAN of trust, trustee KYC documents, activity note |
| Society | Society registration certificate, bye-laws, PAN, governing body member KYC, activity note |
| Section 8 Company | Certificate of Incorporation, MOA & AOA, PAN, director KYC and DINs, activity note |
How 12A and 80G registration works
Both applications are filed online through the income tax e-filing portal, typically as a coordinated pair.
Confirm your entity is properly constituted
You need a registered trust deed, society registration, or Section 8 company incorporation with genuinely charitable objects before applying - we review the deed/bye-laws first and flag anything that could cause a query.
Prepare the activity note and supporting documents
A clear description of what the NGO does or plans to do, along with PAN, member/trustee/director KYC, and financials if the NGO already has activity history.
File Form 10A (fresh) or Form 10AB (renewal/conversion) for 12A/12AB
Filed on the income tax e-filing portal with the Commissioner of Income Tax (Exemption). New NGOs typically get provisional registration first, valid for 3 years.
File the 80G application alongside or immediately after
Uses the same Form 10A/10AB structure under a separate schedule, so it is efficient to file both together once the 12A application is ready.
Respond to any CIT(E) queries and receive registration
The reviewing officer may ask for clarification on objects, activities, or documents. We track the application and help draft responses so the timeline does not stretch unnecessarily.
Convert provisional to regular registration before expiry
Provisional registration (3 years) must be converted to regular registration (5 years) via Form 10AB, typically once the NGO has some activity history to show - we track this deadline for you.
You can file both Form 10A and Form 10AB yourself on the income tax e-filing portal for free - there is no government fee. Our value is in reviewing your trust deed/bye-laws for the specific clauses CIT(E) looks for, writing an activity note that reads as genuine rather than generic, and tracking your provisional-to-regular renewal deadline so your exemption does not lapse.
How long does 12A and 80G registration take?
Processing time depends on the Commissioner of Income Tax (Exemption) office handling your jurisdiction and how quickly any queries are answered.
| Stage | Duration |
|---|---|
| Document collection and trust deed/bye-laws review | 2-5 days |
| Activity note drafting and application preparation | 2-4 days |
| Form 10A/10AB filing for 12A and 80G | Same week as documents are ready |
| CIT(Exemption) review and registration | A few weeks to a few months |
| Provisional to regular conversion (later, via Form 10AB) | Before provisional registration expires |
There is no fixed statutory turnaround time published for CIT(E) review of Form 10A/10AB - timelines vary by jurisdiction and case load. Responding quickly and specifically to any department query is the biggest factor in keeping the process short.
How much does 12A and 80G registration cost?
There is no government fee for 12A/12AB or 80G registration itself. Our professional fee covers document review, activity note drafting, and filing both applications.
12A Registration Only
Core income tax exemption registration
- Trust deed / bye-laws review
- Activity note drafting
- Form 10A filing for 12A/12AB
- Application tracking
12A + 80G Combined
Both registrations filed together
- Everything in 12A Registration
- 80G application filing
- Donor-deduction eligibility documentation
- Query response support
NGO Compliance Package
12A + 80G plus first-year support
- Everything in 12A + 80G Combined
- NGO Darpan registration assistance
- Provisional-to-regular renewal tracking
- 1 year of compliance reminders
Full fee breakdown
| Particulars | Government fee | Professional fee |
|---|---|---|
| 12A/12AB registration (government fee) | ₹0 | Included in plan |
| 12A/12AB registration (professional fee) | N/A | ₹4,999 |
| 80G registration (professional fee, if added) | ₹0 | ₹4,000 (add-on) |
| Provisional to regular conversion (Form 10AB, later) | ₹0 | Quoted separately at renewal |
Not included in any tier:
- ✕ Trust deed or society bye-laws drafting from scratch, if you do not already have a registered entity
- ✕ FCRA registration for receiving foreign contributions (separate service)
- ✕ NGO Darpan registration (available as an add-on)
- ✕ Annual audit, ITR filing, or Form 10BD/10BE compliance after registration
Which registration does your NGO need?
Answer three quick questions and we will recommend the right package.
Is your trust/society/Section 8 company already registered?
Do you already have an old 12A/12AA or 80G certificate?
What matters most right now?
What benefits do you get with 12A and 80G registration?
Tax benefits for the NGO
- Income applied towards the NGO's charitable objects is exempt from income tax under Section 12A/12AB(Income Tax Act, 1961, Section 12A/12AB)
- Removes the tax burden that would otherwise apply to donations, grants, and surplus income like any other taxable entity
Donor benefits under 80G
- Donors can claim a deduction on their taxable income for contributions made to your NGO, typically 50% or 100% of the donated amount, with or without a qualifying limit depending on the applicable clause(Income Tax Act, 1961, Section 80G)
- A valid 80G certificate is often the deciding factor for individual and corporate donors choosing between NGOs to support
Credibility and funding access
- 12A/80G registration is frequently a prerequisite or strong preference for CSR funding, grants, and institutional donor due diligence
- Signals to government bodies, foundations, and individual donors that the NGO has passed a formal compliance review
Why register for 12A and 80G through us
Frequently asked questions
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.
Written by CA Neha Deshpande, NGO & Non-Profit Compliance Lead · Reviewed by CS Arvind Rao, ACS, 10 years advising trusts and Section 8 companies on income tax exemption
Last updated 9 September 2026
Sources
- Income Tax Department - Official Portal
- Income Tax Act, 1961 - Section 12A/12AB
- Income Tax Act, 1961 - Section 80G
- Ministry of Corporate Affairs - Section 8 Company Provisions
- NGO Darpan - NITI Aayog
12A/12AB and 80G eligibility criteria, forms, and validity periods are verified against Income Tax Department guidance current as of the last updated date. Rules can change; confirm specifics with our team before applying.
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