The rules for 80G & 12A Registration in India

25-08-2025

1. What is 12A Registration?

• Purpose: To get recognition as a charitable or religious trust/institution under the Income Tax Act.
• Benefit: Exemption from paying income tax on the surplus income of the trust/NGO.

✅ Eligibility for 12A Registration

• Any trust, society, or Section 8 company with charitable or religious objectives.
• Should not be for the benefit of a particular religious community or caste (except SC/ST, women, backward classes, etc., where allowed).
• Activities must genuinely be charitable (education, medical relief, poverty relief, etc.).

📑 Documents Required

1. Trust Deed / MOA & AOA / Society Bye-laws.
2. Registration certificate of the entity.
3. PAN card of the NGO.
4. Details of trustees/office bearers.
5. Financial statements (past 3 years, if applicable).
6. List of activities carried out.

📝 Application Process

• Application in Form 10A (online on Income Tax portal).
• Submitted to Principal Commissioner/Commissioner of Income Tax (Exemptions).
• Department may ask for clarifications.
• If satisfied, issues 12A Registration Certificate.

---

📌 2. What is 80G Registration?

• Purpose: To enable donors to claim income tax deduction on donations made to the NGO.
• Benefit: Attracts more donations since donors get tax benefits.

✅ Eligibility for 80G Registration

• NGO must first have 12A registration.
• Must not be engaged in religious or business activities.
• Proper books of accounts must be maintained.
• Donations received must be used only for charitable purposes.
• Not applicable for NGOs working for the benefit of a specific religious community or caste.

📑 Documents Required

1. 12A Registration certificate.
2. Trust Deed / MOA / Society bye-laws.
3. PAN card of NGO.
4. Financial statements (last 3 years, if applicable).
5. Details of welfare activities undertaken.

📝 Application Process

• Application in Form 10A (for fresh application) or Form 10AB (for renewal/ modification).
• Submitted online via Income Tax portal.
• Commissioner (Exemptions) may inspect books of accounts and activities.
• Once approved, an 80G Certificate is issued.

---

📌 3. Validity Rules (Post 2021 Changes)

• Earlier: Lifetime validity.
• Now (after Finance Act, 2020):
  • Fresh registration: Provisional registration valid for 3 years.
  • Renewal: Application must be made within 6 months before expiry or within 6 months of commencement of activities.
  • Regular registration after provisional approval: Valid for 5 years, subject to renewal.

---

📌 4. Benefits

• 12A → NGO income exempt from tax.
• 80G → Donors get deduction (50% or 100% of donation, depending on NGO type).