Komal Tyagi

Name of the applicant: – M/s —————-

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, 1961.

PROCEDURE FOR REGISTRATION:-

Step-1: Dully filled-in application will be submitted to the exemption section of the Income Tax Department.

Step-2: NGO will receive notice for clarifications from Income Tax Department in 2-3 months after applying.

Step-3: Reply of notice will be submitted by the consultant along with all relevant desired documents to the Income Tax Departments.

Step-4: Consultant will personally visit the Income Tax Departments to follow-up the case on behalf of the applicant organization.

Step-5: Exemption Certificate will be issued.

Documents required for registration u/s 12A AND 80G:

1. Dully filled in Form – 10A for registration u/s 12A registration;

2. Dully filled in Form – 10G for registration u/s 80G registration;

3. Registration Certificate and MOA /Trust Deed (two copies – self attested by NGO head);

4. NOC from Landlord (where registered office is situated);

5. Copy of PAN card of NGO;

6. Electricity Bill / House tax Receipt /Water Bill (photocopy);

7. Evidence of welfare activities carried out & Progress Report since inception or last 3 years;

8. Books of Accounts, Balance Sheet & ITR (if any), since inception or last 3years;

9. List of donors along with their address and PAN;

10. List of governing body board of trustees members with their contact details;

11. Deed for verification Original RC and MOA /Trust;

12. Authority letter in favor of NGO Factory;

13. Any other document/ affidavit / undertaking information asked by the Income Tax department.

Questions Remarks
What is Section 12-A of Income Tax Act? Income of an organization is exempted if NGO has 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. Earlier it was not  not one time registration and trust were required to get 80G Certificate renewed after validity period.

But As per Circular 7/2010 dated 27.10.2010  issued by the CBDT, all Trusts enjoying exemption u/s 80G as on 1.10.2009 and other Trusts obtaining 80G certificate after 1.10.2009 shall continue to hold and enjoy the same for perpetuity unless revoked by the Income Tax Authorities.

When an organization can apply for registration under section 12A and 80G 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 80G can be applied to the Commissioner of Income Tax (Exemption) having jurisdiction over the institution.
Can both the application under section 12A and 80G of Income Tax Act be applied together? Yes, Both applications can be applied together or it can be also applied separately. If some organization is willing to apply both applications separately, then application for registration u/s 12A will be applied first. Getting 12A registration 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 3-4 months.
What applications Form are being used for applying for registration under section 12A and 80G of Income Tax Act? For 12A registration : Form 10AFor 80G registration : Form 10G ( For New Application and renewal both)
What is the validity period of the registration under section 12A and 80G of Income Tax Act? 12A registration: Lifetime validity80G registration: 1to 3 years validity
What are the conditions on section 80G? There are few conditions on section 80G:·         The NGO should not have any Income which is not exempted, such as business income. If the NGO has business income then it should maintain separate books of account and should not divert donations received for the purpose of such business.·         The bylaws or objectives of the NGOs should not contain any provision for spending the income or assets of NGO for the purpose other than charitable.

·         The NGO should not work for the benefit of particular religious community or caste.

·         The NGO should maintain regular accounts of receipt & expenditure.

·         The NGO should properly register under the societies Regulation Act 1860 or under any law corresponding to that Act or should register under section 25 of the Companies Act 1956.

What is the Tax Exemption Limit on donation? There is a limit on how much money can be exempted from the Income Tax:·         If the amount of deduction to a charitable organization or trust is more than 10% of the gross total Income computed under the Act (as reduced by income on which income tax is not payable under any provision of this Act and by any amount in respect of which the assessee is entitled to a deduction under any other provision of this Chapter), then the amount in excess of 10% of Gross Total Income shall not qualify for deduction under section 80G.·         The persons or organizations who donate under section 80G gets a deduction of 50% from their taxable Income.

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Category : Income Tax (27242)
Type : Articles (16735)
Tags : Section 12A (84) Section 80G (55)

62 responses to “Check List for Registration U/s. 12A & 80G of Income Tax Act,1961”

  1. Ajith says:

    Am a director of an NGO working in the field of Art & Culture. We provide training for students and collect a nominal fee from students. We also collect donations for our activities. Can we apply for 12A and 80G?

  2. Arun prakash says:

    I want to apply for 12a, 10g, 80g tax assumption on donation to our trust Chandrayaan Educational trust
    please send me 12a, 10g, 80g form to apply.

  3. sutanu says:

    how i check my 80g status

  4. pravin ramani says:

    I need 12a and 80g cert.but i no poccess

  5. ajay kumar gupta says:

    i want to know ragistration process of 12A and 80G and going to ragistered my ngo if any body can help me so contact me on 9993672290

  6. Labanya Kumar Roy says:

    I want to apply for 12a, 10g, 80g tax assumption on donation to our Ngo Kaluha Samaj Swechha Shevi Sanastha, please send me 12a, 10g, 80g form to apply.

    Labanya Kumar Roy
    Secretary
    Kaluha Samaj Swechha Shevi Sanastha
    Regd. No. S/2L/13851 of 2013-14
    Tel: 9733328463
    Email : labanyaroy81@gmail.com

  7. Dipak Mane says:

    Will do the registration and compliance for trust
    Anybody interested kindly contact mob 9970760044

  8. SREE GANGA RURAL AND URBAN DEVELOPMENT SOCIETY says:

    I WANT TO APPLY FOR 12 A AND 80 G TAX ASSUMPTION ON DONATION TO MY NGO new registration 08/01/2018 SREE GANGA RURAL AND URBAN DEVELOPMENT SOCIETY.

  9. Vishwa says:

    Hi,

    We are group of friends planning to start a Trust based NGO. How long should we need to wait to get 12A and 80 G registration?

  10. Shimray says:

    Need a query regarding registration of 12a & 80g. May kindly contact me asap

  11. MADHURI MOYDE says:

    I WANT TO APPLY FOR 12 A AND 80 G TAX ASSUMPTION ON DONATION TO MY NGO VIJAY SOCIAL WELFARE SOCIETY.PLEASE SEND ME 10 G FORM TO APPLY .

  12. sunil says:

    I registered trust before two Months now I want to get the 12A and 80G certificates for in come tax department please inform me it is possible or not thanking you sir for your valuable time and advises

  13. Kinara Foundation says:

    Dear Sir,

    kinara foundation is an organisation (NGO) working for Senior Citizens in Navi mumbai from past 6 month registration date-08/03/2017

    We want to acquired 12A & 80G certificate.

    So please let us know what is process for registration and charges.

    Thanks & Regards
    Kalu Rathod
    09763806705

  14. Narayanan.V says:

    I am having a trust started in August 2015..Pl inform whether I can send the audit report for first year only(8/15 to 3/16) alongwith application for 12A & 80G.

  15. pankaj says:

    I have a NGO in Uttarakhand. How can i apply for 12a and 80g.

  16. bijay rai says:

    IM FROM GANGTOK AND I AM RUNNING THE CHERITABLE TRUST NAME THE MOUNTAIN INSTITUTE- INDIA THOUGH NGO IS REGISTERED BUT I HAVE NOT REGISTERED 80G AND 12A UNDER INCOME TAX ACT,1961. PLEASE HELP ME TO REGISTER THESE UNDER INCOME TAX ACT

  17. vinay says:

    can donations be taken between the period when the application is made and exemption is granted by the Commissioner ( exemptions ) u/s 80 g but in the same year say application is made on 1.5.2017 and the approval is expected by 10.7.2017
    A reply shall be appreciated

  18. Nilesh Konde says:

    How & Where I can get 12A,80G certificate.
    in Pimpri Chinchwad Pune.
    nil.konde@yahoo.com

  19. Brijesh says:

    12a& 80g registration fees and send me all details.

  20. dinesh kumar sharma says:

    Want to apply for 80G certificate for Govt Schools how can apply for registration immediately

  21. Moinul Hoque says:

    We have a Ngo from Assam. We want to 12a Or 80g registration, how can process please guide us. Thanks.

  22. Vivek says:

    Hi,

    I am building an online portal for church(s) in India, using which they can build their own sites without coding.
    Online Donation is one of the features which is being planned.

    What compliance should my company be filing if it has to enable receiving online donations on behalf of church?

  23. gaurav says:

    for a trust registered in gurgaon, where should one apply for 12a and 80g ?

  24. bhushan shet says:

    our organisation is a charitable trust registered under BPT Act 1950. We previously applied for registration under 12A and we are holding the certificate under section 80G.
    The 80G certificate is expired long back. Please let us know the procedure to renew the same. our income tax return file is up to date.

  25. c.kulbhaiyya says:

    dear sir
    jeevan vikas sanstha-paithan
    reg to 12AA & 80G
    INFORMATION

  26. yagyesh says:

    we get registered our trust and now want to registered u/s 12 AA and 80 g of Income tax Act. our registered office is situated at Aligarh(UP) and our bracnch office is at Raipur (Chhattisgarh ). Can we apply for registration u/s 12 AA at jurisdiction of Branch office

  27. KHoshbub Alam Ahmed says:

    How many trustee needs in a trust for 12A and 80G registration. Thanks. Khoshbub. A

  28. Varma says:

    Non-profit ngo organization like trust, society or nonprofit company,should apply immediately for 12A certificate after it’s registration .In case of delay in applying for registration then the nonprofit ngo organization should submit Audit Reports for the past three years or as may be available.

    For any Income Tax Queries:
    Call / whatsapp : 9052535440
    write to me: Dsssvtax@gmail.com

  29. Varma says:

    Application should be made within one year of the creation of the Trust/society. Such Application should be made in Form no.10A. In case, such an application is delayed, and the registration will be allowed from the financial year in which such application is made i.e. for earlier years the society will have to pay the Income Tax at the usual rate.
    For any Income Tax Queries:
    Call / whatsapp : 9052535440
    write to me: Dsssvtax@gmail.com

  30. dasari srinivasa rao says:

    I registered Society before 20 months, now i want to get the 12A and 80 certificates for income tax department. please inform me it is possible or not.
    thanking you sir for your valuable time and advises.

  31. Dr Rajneesh says:

    Sir my hospital is private limited hospital in jabalpur we require income tax exemption certificate , we also have NGO. IT dept told us to fill12A form ,pls help

  32. Chandrakant G. Choudhari says:

    I am trustee of a trust. The trust has been expired its 80 G certificate in 1999. can I renew it. or go to apply for new certificate.

  33. RAGHUNATHA.P.RAYKAR says:

    our trust has obtained 12a exemption during 2003 and is filing I T Return regularly with old pan manually upto A.Y. 2013-14.. while filing IT Return for the A.Y. 2014-15, online system displays that the pan is invalid as the fourth letter is A instead of T. Hence, we have obtained new valid pan and the 4th letter of pan is T and we have submitted I.T.Return online for the A.Y.2014-15 quoting new valid pan. CPC has not given exemption u/s 12a to our new Valid PAN. How to solve the issue

  34. RAGHUNATHA.P.RAYKAR says:

    our trust is granted 12a exemption with old pan.and trust is filing I.T.Return with old pan. while filing IT Return for the A.Y. 2014-15 online system display that the pan of the trust is invalid as the 4th letter is A instead of T. Immediately we have applied for new valid pan in which 4th letter is T and we have submitted return with new valid pan. CPC has not considered our 12a exemption for new valid pan. how to solve the issue.

  35. Abinash Koshore Bora says:

    I am a member of United NGO Forum of Nagaon.Assam
    Now our some member organization want to apply for 12A ,80G reg.
    Plz Guide us
    AKBora
    CEO

    • Anup Mukherjee says:

      Hello Abinash

      All your member MGOs can apply for registration immediately. They need to submit registration documents, PAN, address proof, details of Governing Body members and Promoters, and if the NGO is not new, then accounts of last three years need to be submitted.

  36. Abinash Koshore Bora says:

    I am a Member og Unityed NGO forum of Assam. noe our some NGO want toapply 12A and 8og
    Plz. Guide us

  37. mr kumar says:

    call 18002700072

  38. B.Sasibhushana Chowdary says:

    Sir, We the NGO call JANA CHETANA, We had 12A but at present its misplaced, we are not able to submit the same, w had no any proof of the same. Recently we had a problem with IT for filing IT returns through on line. Its required 12A Registration Number. How the problem selved and what we do to get the same or fresh certificate. Pl inform the the solve the problem.
    B.S.Chowdary.

  39. Sunil Shyambhattnavar says:

    how can we get details of 12a registration company. Any sorce is their to find out company details.

  40. subhash macha says:

    Please send the checklist for 35ac certificate and its importance to every trust

  41. Kamal says:

    Want to apply for 80G certificate

  42. deepak sharma says:

    hello dear
    I would like to know some information about 12a and 80g
    mainly what is the different between both and secondly when we can apply for both together and sepretely..
    and what is a criteria to apply for that.

    Thank you

  43. yogesh kumar says:

    Hi
    I registered my trust before one month. Now how can I apply for 12a 80 g certificate. Thanks
    Regards
    Yogesh kumar

  44. subhash bhaskar says:

    Hi everyone
    Can anyone explain the concept of NGO factory?

  45. Komal Tyagi says:

    I realise the mistake in the above article and aplogise for the same.
    Thank you for your feedback.

  46. CA YUGAL PUUROHIT says:

    mistake in article as 80G registration is also granted for lifetime.it was earlier that the 80 g was granted for 1-3 years but now it is for life time.

  47. Rohan says:

    Hi Komal,
    Great article!
    One small correction – As per Circular 7/2010 issued by the CBDT, all Trusts enjoying exemption u/s 80G as on 1.10.2009 and other Trusts obtaining 80G certificate after 1.10.2009 shall continue to hold and enjoy the same for perpetuity unless revoked by the Income Tax Authorities.

    Hence, both 12AA and 80G certificates have perpetual validity unless revoked.

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