12A & 80G Registration
Two certifications every NGO needs. 12A registration exempts your Trust, Society, or Section 8 Company from income tax on its charitable income, while 80G lets your donors claim a deduction on what they contribute — together strengthening credibility, unlocking CSR and grant funding, and maximising every rupee raised under the Income Tax Act, 1961.
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What is 12A & 80G Registration?
12A registration is granted under the Income Tax Act, 1961 and allows an NGO — a Trust, Society, or Section 8 Company — to claim exemption from income tax on the surplus income it applies towards charitable purposes. Without it, an organisation's income may be taxed like that of any other entity, reducing the funds available for its mission. Under the re-registration regime introduced in 2021, this benefit is granted as 12AB registration — first provisionally and then on a regular basis — through Form 10A / 10AB filed on the Income Tax portal.
80G registration works on the donor's side: it enables individuals and businesses contributing to a registered NGO to claim a deduction (typically 50%) on their donations. Organisations holding 80G certification are strongly preferred by donors, corporates, and CSR contributors because of this associated tax benefit. Both registrations are issued by the Commissioner of Income Tax (Exemptions) and, once regular, remain valid for five years before renewal.
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Key Benefits of 12A & 80G Registration
Income Tax Exemption
12A registration lets your NGO claim exemption from income tax on eligible income applied towards charitable purposes.
Tax Benefits for Donors
80G registration enables donors to claim a deduction on eligible donations, making every contribution more attractive.
Increased Donor Trust
Organisations holding 12A and 80G appear more credible, transparent, and trustworthy to donors and supporters.
Higher Fundraising Potential
The tax deduction on offer encourages individuals and corporations to contribute more generously to your cause.
Eligibility for CSR Funding
Most companies prefer supporting NGOs with valid 12A and 80G certification under their CSR initiatives.
Enhanced NGO Credibility
Registered organisations gain greater recognition among government authorities, funding agencies, and stakeholders.
Better Grant Opportunities
Many national and international grant providers prefer NGOs that hold proper income-tax registrations.
Financial Sustainability
Tax exemptions free up more funds for social and charitable projects, supporting long-term, stable operations.
Eligibility & Requirements
How to Apply for 12A & 80G Registration
Both 12A and 80G are applied for online on the Income Tax portal (incometax.gov.in) — using Form 10A for first-time or provisional registration and Form 10AB for regular registration and renewal. Applications are examined and approved by the Commissioner of Income Tax (Exemptions), the CIT(E).
1Step 1: Log in to the Income Tax Portal
Access incometax.gov.in using the organisation's PAN-based login credentials to begin the registration application.
2Step 2: File Form 10A / 10AB
Complete Form 10A for provisional or first-time registration, or Form 10AB for regular registration and renewal, selecting the relevant section codes for both 12AB and 80G.
3Step 3: Attach Supporting Documents
Upload the trust deed / MOA, registration certificate, PAN, audited accounts, and activity reports in support of the application.
4Step 4: CIT(E) Review & Verification
The Commissioner of Income Tax (Exemptions) examines the application and may seek clarifications or additional documents before approval.
5Step 5: Provisional / Regular Registration
New organisations receive provisional registration for three years, while those with an established track record are granted regular registration.
6Step 6: Registration Order & Validity
A registration order with a Unique Registration Number (URN) is issued. Regular registration stays valid for five years and is renewable through Form 10AB.
Processing typically takes 30–45 days. Provisional registration is valid for three years, while regular 12AB and 80G registration remains valid for five years and must be renewed using Form 10AB before it expires.
Documents Required
Organisation & Registration
- Trust Deed / MOA / Certificate of Registration
- Registration certificate of the NGO
- PAN Card of the organisation
Financial Documents
- Audited accounts (last 3 years, if available)
- Income & expenditure statements
- Balance sheet
Activity & Governance
- Annual activity / progress reports
- List of trustees or directors with ID proof
- Details of donors and major contributions (if any)
Post-Registration Compliance
5-Year Renewal
Regular 12AB and 80G registration is valid for five years and must be renewed by filing Form 10AB before expiry.
Annual Donation Reporting
File Form 10BD reporting donor-wise donations and issue Form 10BE donation certificates to donors each year.
Restricted Activities
The organisation must not engage in political activity, distribute profits, or allow income to benefit its founders or trustees.
Books & Audit
Maintain proper books of account, get them audited where required, and file the annual income tax return within the due date.
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