Home / 80G & 12A Registration

Updated on 16 Oct 2021    9.00 AM IST | 4 min read

Section 12 Registration

Section 12A registration is done by NGO to exempt the income of their organization. After doing 12A registration, all income of the organization will not be taxable. In case NGO does not get registration under section 12A, income tax is payable on surplus during the year. The application for the registration should be filed with the commissioner of income tax.


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Document Preparation

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Benefits of Section 12 Registration

The benefits of section 12A registration are as follows –

  1. The first and the most important benefit of section 12A registration is that your income will be exempted from tax.
  2. Benefits of FCRA registration
  3. Availing grants from the government, abroad & other agencies.

Eligibility for Section 12 Registration

The following organizations are eligible to apply for registration under section 12A –

Not Applicable for Section 12A Registration

Section 12A registration is not applicable on the private or family trust.


Documents Needed For Section 12A Registration

The documents needed for 12A registration are as follows –
  • Duly filled form 10A
  • Copy of PAN card of NGO
  • Landlord NOC (where registered office is situated)
  • Incorporation certificate and memorandum of association
  • Copy of water bill/electricity bill/house tax receipt
  • Statement of accounts, balance sheet since incorporation or for last 3 years
  • Proof of welfare activities carried out & progress report since incorporation or for last 3 years
  • List of donors along with their PAN & addresses.
  • List of board of trustees members with their contact details
  • Any other affidavit/document ask by the income tax department

Procedure For 12A Registration

The procedure for 12A registration is as follows –
  1. Duly filled in application form 10-A will be submitted to the exemption section of the income tax department.
  2. After applying, income tax department will send notice to the NGO in 2-3 months for clarifications
  3. In response to the notice, consultant will submit the reply of the notice along with all the required documents to the income tax department.
  4. In the fourth step, consultant will personally visit the income tax department to follow up the case on behalf of NGO.
  5. If everything goes well exemption certificate will be issued by the income tax department but in case income tax commissioner is non-satisfied with the application, he/she may reject the application of an NGO.
  6. The registration done once is valid for lifetime.

80G Registration

As per section 80G of the income tax act, 80G registration provides benefits to the donor of an NGO. The donor gets financial benefits in his taxable amount of their income.

Benefits of Section 80G Registration

The benefits of section 80G registration are as follows –

  • The first and the most important benefit of section 80G registration is that donor of an NGO can avail deduction from its taxable income.
  • It also influences the donor to make a donation

Eligibility for Section 80G Registration

To become eligible to apply for registration under section 80G, you have to comply with the following conditions –

  1. The NGO shall be duly registered under the act
  2. Donations made should lie in the category of charities prescribed under section 80G.

Not Applicable for Section 80G Registration

Section 80G registration is not applicable on –
  1. The charities with religious or business angle
  2. Non-separation of business and charity account in case charity is involved in business which does not deal in donations alone
  3. Donor donating to the NGO which is not registered under section 80G, NGO doing funding for a political party, gifts made to trusts operating outside India.

Documents Needed For Section 80G Registration

The documents needed for SECTION 80G registration are as follows –
  • Duly filled form 10G
  • Copy of PAN card of NGO
  • Landlord NOC (where registered office is situated)
  • Incorporation certificate and memorandum of association
  • Copy of water bill/electricity bill/house tax receipt
  • Statement of accounts, balance sheet since incorporation or for last 3 years
  • Proof of welfare activities carried out & progress report since incorporation or for last 3 years
  • List of donors along with their PAN & addresses.
  • List of board of trustees members with their contact details
  • Any other affidavit/document ask by the income tax department

Procedure For 80G Registration

The procedure for 80G registration is as follows –
  • Duly filled in application form 10-G will be submitted to the exemption section of the income tax department.
  • After applying, income tax department will send notice to the NGO in 2-3 months for clarifications
  • In response to the notice, consultant will submit the reply of the notice along with all required documents to the income tax department.
  • In the fourth step, Consultant will personally visit the income tax department to follow up the case on behalf of NGO.
  • If everything goes well exemption certificate will be issued by the income tax department but if commissioner of income tax found non-satisfied with the application, he/she may reject the application of an NGO.
  • The registration done once is valid for lifetime.

Note - The applications to get 12A & 80G certificate can be filed together or can file separately as well.

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Due Dates

  • Due date for deposit of tax deducted/collected for the month of September, 2021. However, all sum deducted/collected by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan

    Oct 07th ,2021
  • Due date for deposit of TDS for the period July 2021 to September 2021 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H

    Oct 07th ,2021
  • GSTR-7 Summary of Tax Deducted at Source (TDS) and deposited under GST laws

    Oct 10th ,2021
  • GSTR-8 Summary of Tax Collected at Source (TCS) by e-commerce operators under GST laws

    Oct 10th ,2021
  • GSTR 1 for Sep 2021 (turnover more than INR. 1.50 Crore)

    Oct 11th ,2021
  • GSTR-6 Details of Input Tax Credit (ITC) received and distributed by an Input Service Distributor (ISD)

    Oct 13th ,2021