3500 + Expert Advisors

3500

Expert Advisors

50 + Branch Offices

50

Branch Offices

Get Free Expert Consultation

Get Update on Get Update on Whatsapp Whatsapp

80G and 12A Registration- An Overview

In India, 80G and 12A registration are considered relevant for non-profit organizations seeking healthy tax benefits. Indian NGOs strive to register for both to maximize the benefits for themselves and their donors.

80G Registration

Non-governmental organisations (NGOs) - trust, society or Section 8 Company run on funds received through different sources of donations. All NGOs are eligible to apply for 80G certification. 80G registration falls under the purview of section 80G of the Income Tax Act of 1961. It benefits the donors in part or full by exempting them from paying taxes on their donations made to a registered NGO.

12A Registration

All non-governmental organisations (NGOs) are engaged in social endeavours through charity work. While they run their daily operations through donations, they do sometimes earn income as per the law. However, NGOs that are not registered under Section 12A of the Income Tax Act of 1961 have to pay taxes. However, NGOs with 12A registration are exempt from paying taxes on their income.

Facing hurdles in the path of 80G and 12A registration in India? Let our experts eliminate all the hurdles and assist you in experiencing effortless 80G and 12A registration in India.

80G and 12A Registration
FSSAI License

What are the Requirements for 80G and 12A Registration?

Having 80G and 12A registration certificates makes an NGO more appealing for the purpose of funding. The requirements for 80G and 12A Registration are:

  • Registration - Only registered NGOs are eligible for these registrations.
  • 12A Must - Only NGOs with a valid 12A registration can apply for 80G registration.
  • Income Clarity - NGOs should not have any revenue generation sourced from commercial activities.
  • Account Transparency - Maintaining account records with receipts and expenses is a must.

Who Can Apply for a 12A Certificate?

Charitable foundations, religious trusts, societies, and companies that fall under Section 8 are eligible to apply for a 12A certificate. This registration allows these entities to be recognized for their charitable work and can offer them significant benefits in terms of tax exemptions. It's important to note that private and family trusts are not eligible for 12A registration, which is reserved for organizations committed to broader social causes.

What are the Benefits of 80G and 12A Registration?

80G and 12A registration are known for building credibility and ensuring trust. The significant benefits of 12A registration for NGOs are:

Benefits of 80G and 12A Registration
Income Tax Exemption

Income Tax Exemption

It exempts the NGOs from paying income tax on income received, helping them direct their funds to philanthropic causes

Grants

Grants

It makes the NGOs eligible for receiving grants from the government as well as national and international donors.

One Time Registration

One Time Registration

It is a one-time registration process and needs no periodic renewal until the NGO remains functional.

Accruing Wealth

Accruing Wealth

It facilitates the NGOs to accrue some income for future operations not amounting to more than 15% of the funds received for charitable activities.

Reduced Tax Liability

Reduced Tax Liability

Accumulated income is not considered as the taxable income of the NGO, thereby reducing its tax liability.

FCRA Benefits

FCRA Benefits

NGOs with 12A certification are eligible to avail seamless foreign contributions.

key benefits of 80G registration for NGOs

80G registration is a pathway to reduction in the tax burden. The key benefits of 80G registration for NGOs are:

  • Credibility - Boosts the credibility of the NGO, thereby attracting the confidence of the stakeholders, including the donors.
  • Tax Benefits - 80G certifications facilitate donors to avail tax exemptions for the donations made to the NGO.
  • Tax Exemption - All NGOs can avail tax exemptions for both the donors as well as the organisation.
  • Funding Support - NGOs can apply for grants and receive additional funding from the government.
  • Donor Support - Boosts transparency and strengthens donor confidence to attract more donor contributions through different channels.
  • Reduced Tax Obligation for Donors - Donors donating to NGOs can use these certificates to reduce their tax burdens despite paying their regular taxes.
  • Legal Identity - These certificates establish the legal identity of the NGOs, giving them access to legal documents required to apply for grants and loans.
  • Foreign Contributions - NGOs with 80G certification can avail hassle-free foreign contributions.

Recent Update

As per the recent notification, all existing NGOs registered under Section 80G and 12A now have to re-register themselves under section 12A and 80G to avail tax exemptions. NGOs wanting to avail CSR Funding will now have to register Form CSR-1.

Recently Introduced Terms for Registration and Re-Registration under section 80G and 12A

  • Income Tax department will issue Provisional Registration Certificate to freshly incorporated NGOs, Trusts registration, Societies, Section 8 Companies submitting an application for 80G and 12A Registrations.
  • The issued 80G and 12A Certificates will expire after 3 years and thereafter need to be renewed.
  • The Income Tax department will extend the validity of the registration for 5 years and thereafter will require renewal after every 5 years.

What are the Regulatory Updates for 12A and 80G Registration as of April 2021?

Starting April 1, 2021, there are important updates regarding the 12A and 80G registration process that organizations should be aware of:

Re-approval and Re-registration

Organizations currently holding 12A/80G registrations need to undergo a re-approval or re-registration process. This requires submitting a new application to the Income Tax Department to maintain their status.

New Registrations

For those seeking new 12A/80G registrations, the Income Tax Department offers provisional registration upon receipt of the application. This provisional acknowledgment is typically granted within one month and generally not denied as it serves as an interim measure.

Provisional Registration

  • Duration: Provisional registration is valid for up to three years.
  • Next Steps: Within six months of receiving provisional registration or before the three-year term expires, organizations must apply to the Income Tax Department to convert this provisional status into regular registration.

Regular Registration

Once provisional status is upgraded, regular registration is valid for three to five years. At the end of this period, organizations must apply for re-approval or re-registration. It is also necessary to include a statement of gifts received during the period as part of the renewal application.

These updates necessitate timely applications for both new and returning organizations to maintain their tax-exempt status under sections 12A and 80G.

Who is Eligible for Tax Savings under 80G?

  • Eligible donations by individuals are entitled to tax exemption u/s 80 G.
  • Donations to only registered NGOs are entitled to tax exemption u/s 80G.

To ensure your donation qualifies for a deduction under section 80G, several key criteria must be met:

  • Source of Income: Donations should be made from taxable income. Contributions from non-taxable sources are not eligible for deductions.
  • Form of Donation: Only donations paid in cash or by check are acceptable. Non-cash contributions, such as clothing, food, or medication, do not qualify.
  • Recipient Eligibility: Deductions are applicable only for donations made to legitimate and registered trusts. Ensure the organization is registered to secure your tax benefits.
  • Exclusions: Donations to foreign institutions or political parties do not qualify for deductions under this section.

By adhering to these guidelines, you can maximize your tax savings while supporting causes that matter to you.

How does a 12A Certificate Work and Who is Eligible for It?

12A specifies that all NGOs registered u/s 12A can avail tax exemptions on the donations received. Trusts, non-governmental organizations (NGOs), and Section 8 companies benefit from this registration by being exempt from paying income tax, a crucial advantage for those dedicated to philanthropic and non-profit activities.

Without 12A registration, these organizations would be subject to the standard tax rates. The Income Tax Act of 1962, under Section 12A, ensures that both charitable and religious trusts can enjoy this tax relief, showcasing the inclusivity of the provision.

Eligibility for 12A Registration

NGOs and other eligible entities must meet specific criteria to apply for 12A registration:

  • Types of Organizations: This includes Public Charitable Trusts or companies registered under Section 25 of the Companies Act, 1956, which operate solely for public benefit.
  • Tax Exemption for Donations: Donations made to these organizations can also qualify for exemptions under Section 80G, making it attractive for donors.
  • Asset Utilization: Non-profit entities must ensure that their assets are used exclusively for charitable purposes.
  • Financial Record Keeping: Precise documentation of expenditures and receipts is essential to maintain transparency and accountability.

By aligning with these requirements, NGOs can maximize their resources and focus on their mission, leveraging tax benefits to further their impact.

How Does an 80G Certificate Work and Who Issues it?

80G Registration

Non-governmental organisations (NGOs) - trust, society, or Section 8 Company run on funds received through different sources of donations. All NGOs are eligible to apply for 80G certification. 80G registration falls under the purview of section 80G of the Income Tax Act of 1961. It benefits the donors in part or full by exempting them from paying taxes on their donations made to a registered NGO.

How Does an 80G Certificate Work?

The primary purpose of the 80G certificate is to encourage more people to donate to charitable organizations. When donors contribute to certified NGOs, they receive a tax exemption on 50% of their donation. This financial incentive is a significant motivator for individuals looking to support charitable causes while reducing their tax liabilities.

Who Issues the 80G Certificate?

The 80G certificate is issued by the Income Tax Department. This official endorsement assures donors that their contributions are eligible for tax benefits, creating trust and transparency between the donor and the organization.

Process for Claiming Tax Exemption

To qualify for the tax exemption, donors must attach a stamped receipt from the NGO to their donation. This document must clearly specify:

  • The organization's name
  • Date of the donation
  • PAN (Permanent Account Number) of the NGO

Ensuring these details are accurately recorded helps donors seamlessly claim their tax benefits and supports NGOs in maintaining compliance with tax regulations.

Documents Required for 80G and 12A Registration

Documents Required for 80G and 12A Registration

12A Registration

The main objective of 12A registration is to attain an exception from income tax payment. Here is a checklist of documents required for 12A registration:

  • PAN Card copy of the NGO.
  • Trust Deed, if the applicant is a Trust.
  • List of the Board of Trustees.
  • Registration Certificate and MoA if the applicant is registered as a Society or Section 8 Company.
  • Form 10G if applying for registration under section 12A.
  • Address proof of the registered office.
  • No Objection Certificate (NoC) from a landowner in case the office is rented.
  • Utility bill copies Water Bill, Electricity Bill.
  • Books of account with the records of last three years of operations or since the date of establishment including income tax returns.
  • Report on Welfare Activities undertaken in the last three years.
  • Bank account statement for the last three years.
  • List of donors with their PAN and address details.

80G Registration

80G registration creates a route for donors to enjoy tax deduction benefits. Here is a checklist of documents required for 80G registration:

  • PAN Card copy of the NGO.
  • Form 10A if applying for registration under section 80G.
  • Bank account statement for the last three years.
  • MoA & AoA if the applicant is registered as a Section 8 Company under the Companies Act 2013.
  • Trust Deed if the applicant is a Trust.
  • Registration Certificate and MoA if the applicant is registered as a Society or Section 8 Company.

What is the Process for Applying for a 12A Certificate Online?

The 12A and 80G registration process online is simple and free of complexities in any form with the right guidance. Given below is the stepwise guide for 12A registration to secure a 12A certificate online:

Application Filing

Application Submission:

Begin by filing the application using Form 10A, in accordance with Rule 17A of the Income Tax Act of 1962. This form must be submitted to the Income Tax Jurisdictional Commissioner (Exemptions).

Document Attachment:

Attach the required documents along with the application to support your case.

Application Review:

Once the application is submitted, it is meticulously reviewed. The Commissioner validates the authenticity of the NGO and confirms the validity of the organization's activity.

Additional Information:

Be prepared to submit any additional information and documents if requested by the officers. The Commissioner has the authority to request further documentation to ensure compliance.

Issuance of Certificate:

Upon satisfactory validation of the documents and the NGO, officers will issue the 12A certificate.

Rejection and Hearing:

In cases where the application does not meet the requirements, the Commissioner will document the refusal to grant the 12A certificate. The applicant is given a fair chance to be heard, allowing them to present their case for reconsideration.

It's important to note that 12A Registration can be cancelled if it's proven that the company's activities are not genuine, contradict the institution's objectives, benefit a particular religion or caste, involve prohibited fund investments, or are used for the benefit of specific individuals. However, once granted, the 12A Registration is valid for a lifetime.

What is the Process for Applying for an 80G Certificate Online?

Given below is the step-by-step guide for 80G Registration to secure an 80G certificate online:

  • Application Process: Begin by filing the application in Form 10A under the Income Tax Act. It's crucial to attach all required documents to ensure completeness.
  • Submission: Submit the application to the Income Tax Commissioner (Exemptions) in your institution’s jurisdictional area. This location-specific submission is vital for processing.
  • Review and Inspection: Once submitted, the application is reviewed by the Income Tax Department. This includes an on-the-premise inspection, where officials visit the NGO’s registered office to verify the provided information.
  • Additional Documentation: Be prepared to furnish any additional documents and information that the Income Tax officials may request. This step ensures that all aspects of the application are thoroughly scrutinized.
  • Issuance of Certificate: The 80G certificate is issued once the scrutiny and validation of the application, documents, and the NGO’s registered office are successfully completed by the officials. This rigorous process ensures that only eligible institutions receive the certification.
  • Certificate Validity: The 80G certificate, once awarded, is valid for a lifetime, providing enduring benefits to the institution.

By following these steps meticulously, institutions can steer the 80G registration process efficiently and secure the certificate that offers significant tax benefits.

The Re-Authorization Process Timeline

Navigating the re-authorization process for 80G and 12A registrations is crucial for NGOs to maintain their tax-exempt status. Here's what to expect:

  • Duration: This process takes between 2-3 months.
  • Commencement: The process starts 10 days after the application with attached documents is submitted to the Income Tax Commissioner.
  • Validity: The authorized certificate is valid for 5 years, after which renewal is necessary.

Step-by-Step Guide for Renewal

To ensure a successful renewal, follow these detailed steps:

  • Application Submission: NGOs must apply for renewal on the Income Tax Portal using Form No. 10A (or 10AB) within the stipulated due dates. This involves logging in with your income tax credentials.
  • Verification: If your income is filed using a Digital Signature, the authorized signatory must verify the application upon submission. If not, the application should be filed through EVC.
  • Approval Process: The Principal Commissioner of Income Tax (PCIT) or the Commissioner of Income Tax (CIT) will review the application. Upon approval, a 16-digit alphanumeric URN is issued.
  • Deadline Compliance: All NGOs must apply for renewal within three months from April 1 to June 30, 2021, to comply with the updated regulations.

Documents Required for Re-Authorization

Ensure you have the following essential documents ready for submission:

  • Financial Statements and Income Tax Returns: Provide documents for the last three financial years.
  • Incorporation Certificate: Necessary for applicants structured as a Section 8 Company.
  • Trust Deed: Applicable for trusts, requiring a registered trust deed.
  • Society Registration: Required for societies, needing the society registration certificate.
  • Welfare Activities: A comprehensive list of all welfare activities conducted by the NGO.
  • NGO DARPAN ID: Submit if applicable.
  • FCRA ID: Include if applicable.
  • 12A & 80G Certificates: Provide copies of previously received certificates.

Important Considerations

  • Unified Form Submission: Note that the online submission of Form-10A for both Section 12AB and 80G Registrations has been streamlined.
  • Pending Applications: Any petitions pending before the Principal Commissioner or Commissioner under old regulations must be resubmitted using Form 10A.

By following these guidelines and preparing the necessary documents, NGOs can smoothly steer through the renewal process, ensuring compliance and continued eligibility for tax exemptions.

How to Renew 12A and 80G Registrations for an NGO Online?

Understanding the renewal process for 12A and 80G registrations can seem daunting for NGOs. Here, we'll simplify the steps required to complete this process smoothly.

Step-by-Step Guide

    Application Submission:

    • Begin by logging into the Income Tax Portal using your NGO’s credentials. You’ll need to fill out Form No. 10A (or 10AB, depending on your case) to initiate the renewal.
    • Ensure you submit the necessary documents alongside your application. These documents should support your NGO’s eligibility for these registrations.

    Verification:

    • If your income tax return is filed using a Digital Signature, the organization’s authorized signatory must verify the application once submitted.
    • In cases where a Digital Signature is not used, the application should be filed through the Electronic Verification Code (EVC).

    Approval Process:

    • The application will be reviewed by the Principal Commissioner of Income Tax (PCIT) or the Commissioner of Income Tax (CIT).
    • Upon approval, you will receive a 16-digit alphanumeric Unique Registration Number (URN).

Important Considerations

  • Unified Form Submission: Previously separate, the application for both types of registrations—Section 12AB and Section 80G—is now consolidated into a single form.
  • Deadlines: It’s crucial to submit your application between April 1 and June 30, as specified.
  • Validity: Renewed registrations will be valid for five years.
  • Reapplications: If your application was pending under the old rules as of April 1, 2021, you must resubmit using Form 10A.

Renewing your NGO's 12A and 80G registrations is essential for maintaining tax exemption status. Follow these steps to ensure your organization remains compliant and continues to benefit from these important tax registrations.

80G and 12A Registration Fee

80G and 12A registration fees depends on various factors. Corpbiz is a professional team with expertise in 80G and 12A Registration. Our business consultants work in a customer-centric environment offering end-to-end services. The total registration fee is in the range of INR 8,999 to 12,999. This fee is exclusive of GST.

Timeline for 12A and 80G Registration

Subject to the submission of the application, validation of documents and approval, obtaining 12A and 80G registration, the entire process takes about 20 to 30 working days. Our team helps with the application filing that takes anywhere between 5 to 10 working days.

Reasons to Trust Corpbiz for 12A and 80G Registration

At Corpbiz, we have developed a PAN India healthy network of 10,000+ business consultants, CAs, Lawyers, and CS to help entrepreneurs and startup owners fulfil their dreams. We have proven our expertise in business consulting and compliance management. Given below are the reasons why socialpreneurs trust us for 12A and 80G registration in India-

  • Assisted 800+ NGOs with Successful 80G and 12A registration
  • Dominating the Industry with a 70% Market Hold
  • End-to-end Support to Socialpreneurs in 12A and 80G Registration
  • 99% Client Retention Rate, Supreme in the Consulting Space
  • Network of 200+ NGO Registration Consultants
  • Post-registration Support
  • Saved 25 Lakh+ Hours of Socialpreneurs in India
  • Expert Guidance on Fundraising

Frequently Asked Questions about 12A and 80G Registration

Have a look at the answers to the most asked questions about 12A and 80G Registration.

80G and 12A are two different kinds of registrations granted by the Income Tax department to NGOs working for charitable causes. These registrations help them avail tax benefits for their organisation as well as the donors.

12A specifies that all NGOs registered u/s 12A can avail tax exemptions on the donations received.

Section 80G benefits the donors donating to the NGO registered u/s 80G and they can avail tax deductions on the donated amount.

Yes, you can apply for 80G and 12A online through Corpbiz. Submission of the required documents is a must to proceed with the application.

Yes, unlike previously, 12A and 80G registrations now come with a validity. Provisional registration validity stands at 3 years. Validity for re-validation is 5 years. Earlier, 12A and 80G were valid for lifetime.

Donors can now avail 50% to 100% tax exemptions on the donations made to registered NGOs.

The eligibility criteria to register for 12A and 80G are:
  • NGO must be a registered entity.
  • NGO should not source income from any business.
  • NGO must maintain an updated book of accounts for receipts and expenses.

Yes, an NGO can apply for both 12A and 80G applications together. However, the application for 12A will be considered first if the entity choses to apply both together.

Yes, you can apply for 80G and 12A online through Corpbiz. Submission of the required documents is a must to proceed with the application. For a more official route, you can also file for 80G registration online through the E-filing portal of the IT department. Simply visit their website at https://www.incometaxindiaefiling.gov.in/home to get started. Both options require careful preparation, so ensure all your documents are in order to facilitate a smooth application process.

About the Author


NE
Neha Dawra

Legal Researcher

Written by Neha Dawra. Last updated on Jun 15 2026, 09:34 PM

Neha Dawra has 4+ years of experience in legal research and intellectual property advisory. Her expertise lies in analyzing IP laws, drafting structured legal content, and simplifying complex registration procedures into clear, simple insights.

 

Testimonials

Updated testimonials from our customers

Trusted by thousands of businesses across India for seamless compliance, registrations, and advisory services.

100% Verified Reviews
Confidential & Secure
ISO 9001:2015 Certified
100000+
Happy Customers
4.9 / 5
Average Rating
98%
Satisfaction Rate
6+ Yrs
Industry Experience

Other similar services

Request a call back