Cardiff Services

80G & 12A Registration

80G & 12A Registration – Overview

For NGOs, Trusts, and Societies in India, obtaining 12A and 80G registrations under the Income-tax Act, 1961 is essential to enjoy tax benefits and attract donations.

  • 12A Registration: Grants income-tax exemption to the NGO itself, ensuring that funds received are not taxed, provided they are used for charitable purposes. Without 12A, an NGO’s income may be treated as taxable like any other entity.

  • 80G Registration: Enables donors to claim deductions on the donations they make to the NGO. This makes the organization more attractive to potential contributors, including corporates fulfilling their CSR obligations.

Together, 12A and 80G registrations enhance the financial sustainability and credibility of NGOs, opening access to more donors, grants, and CSR funding.

At Cardiff Services, we help NGOs, Trusts, and Societies with end-to-end assistance in securing 12A & 80G approvals — from preparing applications, compiling documents, filing with the Income-tax Department, and liaising with authorities — ensuring smooth processing and compliance.

Key Features of 12A & 80G Registration

  • Tax Exemption for NGO (12A) – Income of the Trust/Society/Section 8 Company is exempt from income tax, provided it is used for charitable purposes.

  • Tax Deduction for Donors (80G) – Donors can claim 50% or 100% deduction (depending on category) of the donated amount while filing their income tax return.

  • Enhanced Credibility – Registration builds confidence among donors, corporates, and funding agencies, making it easier to raise funds.

  • Mandatory for CSR Funding – Corporates prefer donating to NGOs with valid 12A and 80G registrations to claim tax deductions and fulfil CSR obligations.

  • Applicability – Available to NGOs, Trusts, and Societies engaged in charitable, religious, social, educational, or environmental activities.

  • Perpetual Validity – Once granted, registrations remain valid unless specifically withdrawn, subject to compliance with conditions.

  • Digital Filing – Applications are filed online with the Income Tax Department using Form 10A / Form 10AB.

  • Transparency & Compliance – Encourages proper accounting, audit, and reporting standards, strengthening NGO governance.

Documents Required for 12A & 80G Registration

  1. Constitutional Documents

    1. Trust Deed (for Trusts) / Memorandum of Association & Rules (for Societies) / MOA & AOA with License (for Section 8 Companies)

    2. Certificate of Registration under respective Act

  2. Financial Records

    1. Audited financial statements of the last 3 years (if applicable)

    2. Statement of assets and liabilities

    3. Income & Expenditure account

  3. PAN & Identity Proof

    1. PAN Card of the NGO / Trust / Society / Section 8 Company

    2. PAN & Aadhaar of trustees, members, or directors

  4. Address Proof

    1. Electricity/telephone bill of the registered office

    2. Rent Agreement / Lease Deed (if rented)

    3. No Objection Certificate (NOC) from property owner

  5. Details of Activities

    1. Brief note on charitable activities undertaken

    2. List of donors (if any) and details of past donations

    3. List of beneficiaries served

  6. Management & Governance

    1. Details of trustees / governing body members / directors (with contact details)

    2. Photographs, ID, and address proof of key members

  7. Other Supporting Documents

    1. Bank account details and bank statement of the NGO

    2. Copy of CSR-1 registration (if already taken for CSR funding eligibility)

    3. Digital Signature Certificate (DSC) of authorized signatory

Step-by-Step Procedure for 12A & 80G Registration

  1. Preparation of Documents

    • Collect constitutional documents (Trust Deed, MOA & AOA, or Society Bylaws).

    • Compile audited accounts, PAN, activity reports, and details of trustees/members.

  2. Online Application Filing

    • File application electronically on the Income Tax Department portal using:

      • Form 10A – For fresh registration.

      • Form 10AB – For renewal, modification, or re-validation.

    • Attach all required documents in PDF format.

  3. Digital Authentication

    • Application is signed and submitted online using the Digital Signature Certificate (DSC) of an authorized trustee/director.

  4. Scrutiny by Income Tax Department

    • The application is examined by the Commissioner of Income Tax (Exemptions).

    • Additional queries or clarifications may be raised.

  5. Verification / Inspection (if required)

    • In some cases, the Commissioner may call for physical verification of records, activities, or conduct enquiries before approval.

  6. Approval & Issuance of Certificate

    • On satisfaction, the Commissioner grants approval:

      • 12A Registration Certificate – Exempting NGO’s income from tax.

      • 80G Registration Certificate – Allowing donors to claim tax deductions on contributions.

  7. Post-Approval Compliance

    • Maintain proper books of accounts and get them audited annually.

    • File income-tax returns in Form ITR-7 within due dates.

    • Ensure activities remain strictly charitable, as violations can lead to withdrawal of exemption.

Frequently Asked Questions

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