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ABOUT 80G AND 12A REGISTRATION

80G Registration comes under Section 80G of Income Tax Act and provides benefits to the donor of an NGO, whereas Section 12A Registration will assist an NGO to get an organization income exempted from Tax. Both 80G Registration and 12A Registration applies only to NGO’s and charitable organizations.

Document/Details required for 80G/12A Registration

Self certified copy of the instrument of creation/establishment of trust or otherwise copy of the document evidencing the creation (Copy of Incorporation Certificate);
Self certified copy of the MOA and AOA of the Section 8 Company;
Copy of PAN Card of the Company;
Income Tax Portal login Credentials;
Digital Signature file of the trustee of the Company.

ELIGIBILITY

UNDER SECTION 12A

Charitable Trusts, Religious Trusts, Societies and Section 8 Companies Not applicable to the Private or family Trust.

UNDER SECTION 80G

Donation made to charities prescribed under category 80G.
The NGO shall be duly registered under the Act.

FREQUENTLY ASKED QUESTIONS

What is Section 12-A of income tax act?

Income of an organization is exempted if NGO has 12-A registration. All income shall not be taxable after 12-A registration. This is one time registration.

What is Section 80-G of income tax act?

If an organization has obtained certification under section 80-G of Income Tax Act then donors of that NGO can claim exemption from Income Tax. This is not one time registration. This needs to get renewed after validity period.

When an organisation can apply for registration under section 12-A and bug of income tax act?

Application for registration under section 12A and 80G can be applied just after registration of the NGO.

Where to apply for registration under section 12A and 80G of income tax act?

Application for registration under section 12A and 8OG can be applied to the Commissioner of Income-tax (Exemption) having jurisdiction over the institution.

Can both the applications under section 12A and 80G of income tax act be applied together?

Yes, both applications can be applied together or it can also be applied separately also. If some organization is willing to apply both applications separately, then application for registration u/s 12A will be applied first. Getting 12A registration is must for applying application for registration u/s 80G of Income Tax Act.

What is the timeline for getting registration under section 12A and 80G of income tax act?

If application for registration under section 12A and 80G will be applied through NGO Factory, it should take 3 to 4 months.

What is the validity period of the registration under section 12A and 80G of income tax act?

12A Registration : Lifetime validity 80G Registration : 1 to 3 years validity

What application forms are being used for applying for registration under section 12A and 80G of income tax act?

12A Registration : Form 10A 80G Registration : Form 10G (For New Application and Renewal both)