Income Tax Department · CIT (Exemption)
12A and 80G Registration for NGOs and Trusts
From ₹4,999 + GST12A Registration OnlySee fees
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 1 April 2026, applications are made under the Income-tax Act, 2025: Form 104 for provisional registration or approval (new organisations whose activities have not started), and Form 105 for regular registration or approval, renewal and provisional-to-regular conversion (sections 332 and 354; Rule 181 of the Income-tax Rules, 2026). Earlier Form 10A/10AB filings and pending proceedings under the 1961 Act are handled as legacy cases. We prepare your trust deed review, activity documentation, and both applications together, and track your provisional-to-regular conversion so your exemption never lapses.
- Govt. Fee
- Nil
- Provisional / Regular
- 3 / 5 yrs
- Application Route
- Form 104/105
- Starting Price
- ₹4,999 + GST
- 12A + 80G Together — one coordinated filing, two exemptions
- All NGO Structures — Trusts, Societies, Section 8 Companies
- CA/CS Reviewed — trust deed and activity notes checked before filing
- Current 2025-Act Regime — Form 104/105 under sections 332 and 354
Start Your 12A + 80G Registration
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Key facts
The key facts, in one place
Everything a founder usually has to piece together from five different pages, in one place.
- Governing sections
- Sections 332 & 354 (formerly 12A/12AB & 80G)
- Income-tax Act, 2025, from 1 April 2026
- Approving authority
- CIT (Exemption)
- Commissioner of Income Tax, Exemption jurisdiction
- Application form
- Form 104 / 105
- 104 for provisional, 105 for regular, renewal or conversion (Rule 181)
- Provisional validity
- Up to 3 tax years
- Or until 6 months after activities start, if earlier
- Regular validity
- 5 years
- 10 years if qualifying under s.332(5); renew via Form 105
- Government fee
- ₹0
- No 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 months
- Depends 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 again from 1 April 2026: the Income-tax Act, 2025 replaced the 1961 Act, and registration of non-profit organisations now runs under section 332 (formerly 12A/12AB), with donor-deduction approval under section 354 (formerly 80G). A new organisation whose activities have not started applies for provisional registration in Form 104; regular registration or approval, renewal, conversion from provisional to regular, and changes after modified objects are applied for in Form 105 (Rule 181 of the Income-tax Rules, 2026). Provisional status lasts up to three tax years, or until six months after activities start if earlier; regular registration is for 5 years (10 years for organisations qualifying under section 332(5)), and section 354 approval for 5 years. Old Form 10A/10AB filings and pending 1961-Act proceedings are reviewed as legacy cases.
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 | Advantage: The NGO itself - its own income becomes tax-exempt | Drawback: 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 104 (provisional) or Form 105 (regular, renewal or conversion) | Form 104 (provisional) or Form 105 (regular/renewal/conversion) - same forms, section 354 approval |
| 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 | Provisional up to 3 tax years; regular 5 years (10 if qualifying under s.332(5)) | Provisional up to 3 tax years; regular approval 5 years |
| 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 |
Bizeneed visual guide
12A and 80G Registration for NGOs and Trusts
Get 12A/12AB registration for your NGO's tax exemption and 80G registration so donors get a tax deduction. Form 104/105 filing under the Income-tax Act, 2025 handled end-to-end. From ₹4,999.
- 1Understand requirement
- 2Prepare documents
- 3Complete filing
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Eligibility
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 |
Documents
What documents do you need for 12A and 80G registration?
4 required · 3 if applicable
Common to every entity
- Trust deed / Society registration certificate & bye-laws / Section 8 company incorporation documentsRequired
- PAN of the trust, society, or companyRequired
- Details of trustees, governing council members, or directors (name, address, PAN)Required
- Note on activities carried out or proposed to be carried outRequired
- Financial statements for the last 1-3 years, if the NGO already exists and has activity historyIf applicable
- Existing 12A/12AA or 80G certificate, if applying for renewal or migrationIf applicable
- NGO Darpan registration ID, if already obtainedIf applicable
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 |
Process
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 104 (provisional) or Form 105 (regular, renewal or conversion) for 12A/12AB
Filed on the income tax e-filing portal with the Commissioner of Income Tax (Exemption). New NGOs whose activities have not started get provisional registration first (Form 104), for up to three tax years.
File the 80G application alongside or immediately after
Uses the same Form 104/105 applications (approval under section 354), 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 must be converted to regular registration via Form 105, typically once the NGO has some activity history to show - we track this deadline for you.
You can file Form 104 or Form 105 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.
Timeline
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 104/105 filing for registration and approval | 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 105) | Before provisional registration expires |
There is no fixed statutory turnaround time published for review of Form 104/105 applications - timelines vary by jurisdiction and case load. Responding quickly and specifically to any department query is the biggest factor in keeping the process short.
Pricing
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
₹4,999 + GST
- Trust deed / bye-laws review
- Activity note drafting
- Form 104/105 filing for registration
- Application tracking
Most popular
12A + 80G Combined
Both registrations filed together
₹8,999 + GST
- Everything in 12A Registration
- 80G application filing
- Donor-deduction eligibility documentation
- Query response support
NGO Compliance Package
12A + 80G plus first-year support
₹15,999 + GST
- 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 + GST |
| 80G registration (professional fee, if added) | ₹0 | ₹4,000 (add-on) + GST |
| Provisional to regular conversion (Form 105, later) | ₹0 | Quoted separately at renewal |
Prices exclude GST. GST at the applicable rate is added to your invoice.
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.
Benefits
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, 2025, section 332 (formerly 12A/12AB of the 1961 Act))
- 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 Bizeneed
Why register for 12A and 80G through us
- We review your trust deed or bye-laws for the specific clauses CIT(E) checks - vague or missing dissolution/income-application clauses are a common rejection reason we catch early
- Activity notes drafted to read as genuine and specific, not generic templates that invite queries
- We file 12A and 80G together as one coordinated exercise, saving you a second round of document collection
- We track your provisional-to-regular conversion deadline (Form 105) so your NGO does not accidentally lose exemption status
- Support for NGO Darpan registration and ongoing compliance if you need it, not just the one-time filing
FAQ
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.
Under the Income-tax Act, 2025 (from 1 April 2026): Form 104 is for provisional registration or approval of a new organisation whose activities have not started; Form 105 is for regular registration or approval, renewal, conversion from provisional to regular, and cases where objects have been modified. Forms 10A and 10AB belong to the old 1961-Act regime and matter only for legacy cases.
Provisional registration (Form 104) lasts up to three tax years, or until six months after activities start if that is earlier. Regular registration (Form 105) is for 5 years, or 10 years for organisations qualifying under section 332(5); approval under section 354 (formerly 80G) is for 5 years. Both must be renewed through Form 105 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 105, 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 (up to three tax years) and regular registration (5 years, or 10 years under section 332(5)) both need to be renewed or converted before expiry via Form 105 - 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 Bizeneed Research Team, Service information
Last updated 9 September 2026
Sources
- Income Tax Department - Official Portal (opens in a new tab)
- Income-tax portal: Forms 104 & 106 FAQ (sections 332/354, Income-tax Act, 2025) (opens in a new tab)
- Income Tax Act, 1961 - Section 80G (opens in a new tab)
- Ministry of Corporate Affairs - Section 8 Company Provisions (opens in a new tab)
- NGO Darpan - NITI Aayog (opens in a new tab)
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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