12A & 80G Registration

13 Apr 2026

🧾 Complete Guide to 12A & 80G Registration for NGOs in India

📌 Introduction

If you are running a trust, society, or NGO in India, obtaining 12A and 80G registration is essential for tax benefits and donor credibility. These registrations not only reduce your tax burden but also encourage donations by offering tax deductions to donors.

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✅ What is 12A Registration?

12A registration is granted under the Income Tax Act to NGOs and charitable organizations.

🔹 Key Benefits:

• Exemption from income tax on surplus income

• Enables NGO to retain funds for charitable activities

• Mandatory for claiming tax exemption status

👉 Without 12A, your NGO’s income will be taxed like a normal entity.

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✅ What is 80G Registration?

80G registration allows donors to claim tax deductions on donations made to your NGO.

🔹 Key Benefits:

• Donors can claim 50% or 100% deduction on donations

• Increases trust and credibility

• Helps in fundraising and CSR funding

👉 80G is optional, but highly recommended for growth.

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🏢 Eligibility for 12A & 80G

To apply, your organization must be:

• A Trust / Society / Section 8 Company

• Registered legally in India

• Working for charitable purposes (education, relief, medical, environment, etc.)

• Not engaged in profit-making activities

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📑 Documents Required

🔹 Basic Documents:

• PAN card of NGO

• Registration certificate (Trust Deed / Society Registration / COI)

• Address proof

🔹 Additional Documents:

• Trust Deed / MOA / AOA

• Financial statements (if existing NGO)

• Activity report

• Bank account details

• List of trustees/directors

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⚙️ Procedure for Registration

Step 1: NGO Registration

Register your NGO as:

• Trust

• Society

• Section 8 Company

Step 2: Apply Online

• File application in Form 10A (new registration)

• Submit through Income Tax Portal

Step 3: Verification

• Department may ask for additional documents

• Sometimes interview or clarification

Step 4: Approval

• Registration certificate issued

• Valid for 5 years (renewable)

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💰 Cost of Registration

Government Fees:

• Nil (No government fee)

Professional Fees:

• ₹3,000 – ₹15,000 (basic NGO)

• ₹15,000 – ₹30,000 (with consultancy & documentation)

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⏱️ Timeline

• Document preparation: 3–7 days

• Processing by department: 15–30 days

👉 Total: 20–40 days (approx.)

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🔄 Renewal of 12A & 80G

• Valid for 5 years

• Renewal required before expiry

• Done through Form 10AB

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⚠️ Common Mistakes to Avoid

• Incorrect object clause in Trust Deed

• Lack of proper documentation

• Using funds for non-charitable purposes

• Delay in filing application

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📈 Why 12A & 80G are Important

Feature	12A	80G
Tax exemption for NGO	✅	❌
Tax benefit for donors	❌	✅
Mandatory	✅	❌
Helps fundraising	⚠️	✅

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💡 Conclusion

Obtaining 12A and 80G registration is a crucial step for any NGO in India. While 12A ensures your income remains tax-free, 80G helps attract more donors by offering them tax benefits. Together, they build a strong financial and legal foundation for your organization.

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📞 Need Help?

If you are planning to register your NGO or apply for 12A & 80G, professional assistance can make the process faster and error-free.

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