12A & 80G Registration: Empowering Your Mission with Tax Benefits
Charitable trusts, NGOs, societies, and Section 8 companies must hold valid registrations under the Income Tax Act, 2025 to claim income tax exemption on their surplus income and to enable donors to claim deduction on contributions made to them.
Under the Income Tax Act, 2025, all such entities are now classified as Registered Non-Profit Organisations (RNPOs) under Chapter XVII-B. Registration under Section 332 replaces the earlier framework of Sections 12A, 12AA, and 12AB. Donor deduction approval under Section 354 replaces Section 80G.
Who Needs This?
- Newly formed charitable trusts, societies, and Section 8 companies seeking provisional registration
- Existing organisations whose Section 12AB / 80G registration is due for renewal
- Organisations that have commenced activities and need to convert provisional registration into regular registration
- Entities whose earlier registration has lapsed and require fresh application
What We Do:
- Assess eligibility and determine applicable registration category (provisional / regular / 10-year for small trusts)
- Prepare and file Form 10A (provisional) and Form 10AB (regular / renewal) on the income tax portal
- Compile and verify all supporting documentation required by the department
- Represent before the Commissioner / Principal Commissioner in case of queries or hearings
- Track validity timelines and send renewal alerts well in advance of the 6-month filing deadline
- Advise on compliance requirements post-registration - books of accounts, audit, ITR-7, and donation statements
Key Validity & Renewal Summary
Understanding registration timelines and renewal deadlines is crucial for maintaining tax-exempt status
| Registration | Validity | Renewal Deadline |
|---|---|---|
| Section 332 - Regular | 5 years | At least 6 months before expiry |
| Section 332 - Small Trust (income ≤ ₹5 Cr) | 10 years | At least 6 months before expiry |
| Section 332 - Provisional | 3 years | Within 6 months of commencing activities or 6 months before expiry, whichever is earlier |
| Section 354 (80G) | 5 years | At least 6 months before expiry |
Why Timely Registration Matters:
- error_outline An unregistered or lapsed registration means the organisation's entire income becomes taxable
- error_outline Donors lose their deduction claims
- error_outline CSR contributions from corporates become ineligible
- error_outline Grants from government bodies may be withheld
- error_outline The cost of non-compliance far exceeds the effort of timely renewal
Renewal Consequences:
Missing the renewal deadline can result in loss of income tax exemption and cancellation of donor deduction benefits. These consequences are difficult to reverse once registration lapses.
tips_and_updates Proactive renewal planning is essential to maintain your tax-exempt status and donor confidence.
Unlocking Potential for Your NGO
Registration is more than just compliance; it's the foundation of your organization's financial and legal authority.
Tax Exemption
Legally avoid paying tax on the donations and income your NGO receives annually.
Donor Motivation
Provide 80G certificates to donors, making their contributions tax-efficient and attractive.
Govt Grants
Qualify for various government funding schemes and international grant opportunities.
Enhanced Credibility
Establish trust with corporate CSR wings and individual high-net-worth contributors.
The Step-by-Step Registration Process
Application
Form 10A/10AB
Document Audit
Pre-Verification
Submission
Online Portal
CIT Inquiry
Clarifications
Order Grant
Formal Approval
Certification
Valid License
Documents
Required
Keep these ready for a smooth filing process. We help you prepare and audit these before submission.
Need Help?
Don't have these ready? Our team can assist in drafting deeds and getting certifications.
Legal Proofs
- check_circle Trust Deed or Bye-laws of Society
- check_circle Registration Certificate of Organization
- check_circle PAN Card of the NGO
- check_circle NOC from Landlord (if rented)
Activity Records
- check_circle Activity Report (past 3 years)
- check_circle Audited Financial Statements
- check_circle Detailed List of Donors & Trustees
- check_circle Digital Signatures of Trustees
Frequently Asked Questions
How long is the 12A/80G registration valid? expand_more
Under the new rules, registration is granted for a period of 5 years. Organizations must apply for renewal at least 6 months before the expiry of the registration period.
Can a new NGO apply for these registrations? expand_more
Yes, newly established NGOs can apply for "Provisional Registration" which is valid for 3 years. This allows them to start raising funds and building activities before applying for regular registration.
What happens if the application is rejected? expand_more
If rejected, you can file an appeal with the Income Tax Appellate Tribunal (ITAT) within 60 days of the rejection order. AccwiseIndia provides full legal support for such appeals.
Does 80G cover all types of donations? expand_more
80G applies to monetary donations made via bank transfer, cheque, or cash (up to ₹2000). In-kind donations like food or clothes do not qualify for tax benefits under Section 80G.
Ready to scale your NGO's impact?
Get in touch with our expert tax consultants today and secure your 12A & 80G certifications.