12A & 80G Registration
Tax exemption for your NGO & its donors
Get your NGO income-tax exempt (12A) and make donations to it deductible for donors (80G) — complete Form 10A/10AB filing with document preparation.
What's included
- Eligibility review & advisory
- Form 10A/10AB preparation
- Activity & financial documentation
- Follow-up till certificate
Understanding 12A & 80G Registration
Registering your trust, society or Section 8 company is only half the journey — without 12A and 80G approvals from the Income Tax Department, your NGO pays tax on its own surplus and your donors get no deduction. Registration under Section 12AB (applied through 12A) exempts the organisation's income when applied to charitable objects, while Section 80G approval lets Indian donors claim a deduction — 50% of the donation for most NGOs, 100% for certain notified categories — making fundraising dramatically easier.
The current regime works in two stages. A newly registered NGO applies in Form 10A for provisional registration, granted for 3 years, typically without detailed enquiry. Before that provisional period runs out — within 6 months of the start of activities or at least 6 months before expiry, whichever is earlier — the NGO applies in Form 10AB for regular registration, where the Commissioner (Exemption) genuinely examines objects, activities and accounts. Regular registration is granted for 5 years at a time, and Finance Act 2025 extended this to 10 years for smaller trusts with income up to ₹5 crore.
Our ₹7,999 engagement covers both approvals end to end: reviewing your deed or MOA for exemption-compatible objects, preparing activity notes and financials, filing Form 10A (or 10AB), and handling the Commissioner's queries through to the certificate. Expect 1 to 3 months overall, with provisional approvals often arriving within a month. We also set up your Form 10BD donation reporting so donor certificates in Form 10BE go out correctly from the first year.
Who needs this?
Newly registered NGOs before their first fundraise
Apply for provisional 12A and 80G immediately after formation so early donations are exempt in your hands and deductible for donors from day one.
NGOs whose provisional registration is expiring
The Form 10AB conversion to regular registration must be filed on time — within 6 months of starting activities or 6 months before the 3-year expiry — or the exemption lapses.
NGOs seeking CSR funding
Corporate CSR rules require implementing agencies to hold 12A and 80G and file Form CSR-1 — without them, CSR money is simply out of reach.
Older NGOs due for renewal
Regular registrations run for 5 years (10 for eligible smaller trusts) and must be renewed through Form 10AB before expiry to keep the exemption unbroken.
Organisations whose donors ask for tax receipts
Individual and corporate donors increasingly give only where an 80G certificate and Form 10BE follow — approval directly increases donation conversion.
When this is NOT the right fit
| Your situation | What applies instead |
|---|---|
| ✕Your objects benefit a specific religious community or caste | Section 80G approval is denied to institutions established for the benefit of a particular religious community or caste, and substantially religious trusts face restrictions. |
| ✕Your income is applied for private or founder benefit | Section 13 violations — benefits to trustees, relatives or specified persons — disqualify the exemption and can get existing registration cancelled. |
| ✕Business income dominates your receipts | For 'general public utility' objects, commercial receipts beyond 20% of total receipts breach Section 2(15) and cost you the exemption for that year. |
| ✕Your books, deed and activities do not match | At the Form 10AB stage the Commissioner examines actual activities against stated objects; shell entities or dormant NGOs without activity evidence face rejection. |
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Documents you'll need — and why
Registration certificate and deed / MOA-AOA / memorandum and rules
Proves legal existence and lets the Commissioner verify that objects are charitable within Section 2(15).
PAN of the NGO
The application is filed on the income tax e-filing portal against the entity's PAN.
KYC of trustees, members or directors
The department verifies the persons in control; their PANs are quoted in Form 10A/10AB.
Audited financial statements (up to 3 years, where available)
Demonstrates how funds were raised and applied — central to the regular-registration scrutiny under Form 10AB.
Activity report with photographs and beneficiary details
Evidences genuine charitable activity on the ground, the single biggest factor in Form 10AB approvals.
Bank statements of the NGO
Corroborates the donation inflows and programme spending shown in the financials.
Details of other registrations (NGO Darpan ID, CSR-1, FCRA if any)
Cross-referenced in the application and speeds up verification.
Digital signature or EVC access of the authorised signatory
Forms 10A and 10AB are filed online and must be verified by the principal officer.
How it works, step by step
- 1
Eligibility review and object check
2-4 working daysWe review your deed or MOA against Section 2(15) and Section 80G conditions, and recommend amendments before filing if any clause could trigger rejection.
- 2
Documentation and activity dossier
3-7 working daysWe compile financials, activity notes, photographs and governance details into the annexure set the Commissioner expects.
- 3
Filing Form 10A or 10AB
1-2 working daysSeparate applications for 12A and 80G are filed on the e-filing portal with all annexures, verified by the authorised signatory.
- 4
Responding to departmental queries
2-6 weeks, depending on queriesFor regular registration especially, the CIT (Exemption) may seek clarifications or additional evidence; we draft and file the responses.
- 5
Certificates and donation-reporting setup
1-2 working days after approvalOn approval you receive orders with unique registration numbers (URN); we then configure your Form 10BD workflow so donors get Form 10BE certificates.
Due dates to know
Provisional to regular conversion (Form 10AB)
Within 6 months of commencing activities, or at least 6 months before the provisional registration expires, whichever is earlier
Renewal of regular registration (Form 10AB)
At least 6 months before the 5-year (or 10-year) validity expires
Form 10BD (statement of donations received)
31 May following the financial year
Donor-wise reporting; Form 10BE certificates must then be issued to each donor.
Audit report (Form 10B / 10BB)
One month before the ITR-7 due date
Required where total income before exemption exceeds the basic exemption limit.
ITR-7
31 October following the financial year
What non-compliance costs
Missing the Form 10AB deadline for conversion or renewal
The registration lapses and income becomes taxable; worse, an NGO exiting the exemption regime can face tax on accreted income at the maximum marginal rate (roughly 34.9%) under Section 115TD.
Not filing Form 10BD by 31 May
Late fee of ₹200 per day under Section 234G, plus a penalty of ₹10,000 to ₹1,00,000 under Section 271K for failure to file or issue Form 10BE.
Missing the audit report (Form 10B/10BB)
Exemption under Sections 11 and 12 can be denied for the year, making the entire surplus taxable.
Section 13 violations (benefits to trustees or specified persons)
The violating income loses exemption and is taxed at the maximum marginal rate, and the registration itself can be cancelled on specified violations.
Why doing this right pays off
Your NGO's income becomes tax-exempt
With 12AB registration, income applied to charitable objects (with 85% application norms) escapes tax entirely, keeping every donated rupee working for the cause.
Donors get real tax savings
80G approval gives donors a 50% deduction (100% for notified categories) under the old tax regime — a proven lever that increases both donation size and frequency.
Gateway to CSR and institutional funding
12A and 80G are prerequisites for CSR-1 registration and are demanded by foundations, HNI donors and grant platforms before they release funds.
Multi-year validity with a clear renewal path
Provisional approval covers 3 years and regular approval 5 years — extended to 10 years for smaller trusts by Finance Act 2025 — so you are not reapplying constantly.
Structured donor reporting builds trust
The Form 10BD/10BE regime gives every donor a verifiable certificate that pre-fills into their income tax return, making your NGO look organised and dependable.
Common DIY mistakes we see
- Applying with deed objects that mix charitable and non-charitable purposes, inviting rejection — get the deed reviewed and amended before filing, not after.
- Missing the Form 10AB window for converting provisional to regular registration, which can trigger exit tax on accreted income under Section 115TD.
- Treating 80G as automatic once 12A is granted — it is a separate application with its own conditions, including the religious-community bar.
- Forgetting Form 10BD each May, so donors' deductions do not pre-fill in their returns and late fees of ₹200 per day accumulate.
- Accepting large anonymous cash donations, which are taxable at 30% under Section 115BBC beyond the small permitted margin.
Frequently asked questions
12A (now granted under Section 12AB) exempts the NGO's own income from tax when applied to charitable purposes. 80G benefits the donor, letting them deduct 50% or 100% of the donation from taxable income. They are separate applications, usually filed together, and most funders expect you to hold both.
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