80G & 12A Registration

• Societies
• Charitable trusts
• Religious trusts
• Section 8 companies

• 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

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.

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.

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

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.

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.

• 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

• 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.