Home / 80G & 12A Registration

Updated on 24 Nov 2020  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.


What Is Included In Our Package?

Eligibility Consultation

Document Preparation

Application Drafting

Government Fees


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.

MEET US

What Clients Say

Customer delight is our main goal and we are very serious about it.


Prakash Verma

Prakash Verma

“Finacbooks.com is a perfect example of a great customer service dealing with the best of accountancy services.“

Prakash Verma Signature


Praveen Chauhan

Praveen Chauhan

“They offered us good quality services in a least possible time at a best Price.“

Praveen Chauhan Signature


Pradeep Kochhar

Pradeep Kochhar

“Finacbooks.com is a trusted network of highly qualified accounting professionals who not only provided us quality accountancy services but also supported us by answering our each & every query on time without any delay. “

Pradeep Kochhar Signature

Informational, useful and resourceful

Blogs

Catch up our trending topics, news etc. in a simple, detailed and most professional way.

Pradhan Mantri Fasal Bima Yojana (PMFBY)
23 Nov, 2020

About Pradhan Mantri Fasal Bima Yojana (PMFBY) The Pradhan Mantri Fasal Bima Yojana (PMFBY) launched on 18 February 2016 by Honourable... Read More

Pradhan Mantri Jan Dhan Yojana (PMJDY)
23 Nov, 2020

About Pradhan Mantri Jan Dhan Yojana (PMJDY) Pradhan Mantri Jan Dhan Yojana (PMJDY) is a financial inclusion programme of Government... Read More

Pradhan Mantri Ujjwala Yojana (PMUY)
09 Nov, 2020

About Pradhan Mantri Ujjwala Yojana (PMUY) In India, the people who come under the “poor” category have their limited access to... Read More

Due Dates

  • GSTR 3B for August 2020 (15 States/UT’s - Chhattisgarh, MP, Gujarat, Daman and Diu, Dadra and Nagar Haveli, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, TN, Puducherry, Andaman and Nicobar Islands, Telangana and Andhra Pradesh) Oct 1st, 2020
  • GSTR 3B for August 2020 (22 States/UT’s - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi) Oct 3rd, 2020
  • GSTR 1 for September 2020 (turnover more than INR. 1.50 Crore) Oct 11th, 2020
  • Monthly GSTR 6 for September 2020 Oct 13th, 2020
  • Monthly GSTR 7 (Summary of Tax Deducted at Source (TDS) and deposited) for September 2020 Oct 10th, 2020
  • Monthly GSTR 8 (Summary of Tax Collected at Source (TCS) and deposited by e-commerce operators) for September 2020 Oct 10th, 2020
  • CMP 08 for July to September 2020 Oct 18th, 2020
  • GSTR 5 (Non-Resident Foreign Taxpayers) Monthly Filing Due Date for September 2020 Oct 20th, 2020
  • GSTR 5A (Non-Resident OIDAR Service Provider) Monthly Filing Due Date for September 2020 Oct 20th, 2020
  • GSTR 3B for September 2020 (Annual Turnover of more than Rs 5 Cr in Previous FY) Oct 20th, 2020
  • GSTR 9 and 9C (Annual Return) FY 2018-19 Dec 31st, 2020
  • GSTR 1 (Quarterly) for July to September (Summary of outward supplies where turnover is upto Rs 1.5 crore) Oct 31st, 2020
  • Annual GSTR 4 for FY 2019-20 Oct 31st, 2020