Apply Online for 12A and 80G Registration

In India, non-profit organisations can benefit significantly from two specific registrations provided by the Income Tax Department: 12A and 80G. The 12A registration grants non-profit organizations an exemption from paying income tax on their earned income, which can greatly aid in maximising the funds available for their charitable activities. Additionally, the 80G registration offers a substantial benefit to the donors of these organisations, allowing them to claim deductions on their taxable income for any donations made. So, the 12A and 80G registration process online must be done by the non-profit organisations to avail tax deduction benefits.

At Law Sarathi Legal Services, we understand the importance of obtaining Section 12A and 80G registrations for your non-profit organisation. We offer comprehensive assistance and guidance throughout the registration process to help you get the benefits and privileges provided under these sections of the Income Tax Act.

Contact our experts today to get Section 12A and 80G registrations easily!

What is 12A and 80G Registration?

12A and 80G registrations are critical tax provisions for NGOs in India, enabling charitable institutions to avail themselves of specific tax exemptions and benefits. These exemptions are governed by Sections 12A/12AA and 80G of the Income Tax Act of 1961:

12A Registration

This certification is provided under the Income Tax Act 1961 to non-profit organisations in India. Once registered under Section 12A, an NGO becomes eligible for tax exemption on its income, meaning it doesn’t have to pay tax on surplus funds generated through grants, donations, or other revenue as long as these funds are used for charitable purposes. This registration is crucial for NGOs as it helps in maximising the funds available for their activities.

80G Registration

While 12A registration benefits the NGO, 80G registration is intended to incentivise donors. It allows individuals or entities who donate to a 12A-registered NGO to claim a deduction on their income tax. This deduction is a percentage of the amount donated and can significantly reduce the donor’s taxable income. The purpose of this provision is to encourage more donations by providing financial benefits to donors.

The key difference between 12A and 80G is that 12A registration provides tax exemption on an NGO’s income, while 80G registration allows donors to avail tax deductions on their donations. Both registrations enhance NGOs’ ability to attract contributions by offering fiscal advantages to both the organisations and their benefactors. So, it is useful to register and obtain the 12A 80G certificate.

Who Can Apply for 12A and 80G Registration?

The following types of organisations are eligible to apply for 12A 80G registration:

  • Charitable Trusts

  • Registered Societies

  • Section 8 Companies

  • Religious Organizations

  • Educational Institutions

  • Medical Institutions

Eligibility Criteria for 12A and 80G Registration

12A Registration Eligibility Criteria

  • Nature of the Organization

  • Charitable Activities

  • Registration Proof

  • Income Utilization

  • Financial Documentation

  • Tax Compliance

  • Political Neutrality

80G Registration Eligibility Criteria

  • Nature of Organisation

  • 12A Registration Requirement

  • Restrictions on Usage of Income

  • Inclusivity of Beneficiaries

  • Regular Accounting

Additional Notes:

  • Religious Trusts: Only public religious trusts are eligible

  • Public Utility Activities: Commercial income should not exceed 20%

Benefits of 12A and 80G Registrations

  • Tax Exemptions for Donors

  • Enhanced Credibility and Trust

  • Increased Fundraising Potential

  • Access to Government Grants

  • Long-Term Sustainability

  • Efficient Utilization of Resources

Validity of 12A and 80G Registration

The validity of 12A and 80G registrations depends on the type of registration obtained. There is no annual renewal requirement; however, registrations must be renewed periodically. Provisional registration is granted for a period of 3 years, while the validity of regular registration is for 5 years. The renewal process must be initiated at least 6 months before the expiry of the current registration.

12A and 80G Registration Documents Required

  • Trust Deed / Society Registration Certificate / Section 8 Company Certificate

  • MOA & AOA (for Section 8 companies)

  • PAN card of the organization

  • Bank account statement

  • Audited accounts (last 3 years)

  • List of trustees/members/directors

  • List of activities carried out

12A and 80G Registration Process Online

Under the Finance Acts of 2020 and 2021, Form 10A is mandatory.

Note: Section 12AA has been replaced by Section 12AB effective from April 1, 2021.

Step-1: NGO Formation and Registration

Choose the legal structure and register with the appropriate authority.

Law Sarathi Legal Services can help you register your trust, society, NGO, or Section 8 company. Our experts are here to assist you every step of the way.

Step-2: Document Preparation

Prepare all required documents including Form 10A, financials, NGO Darpan ID, and FCRA (if applicable).

Step-3: Application Preparation

Fill Form 10A with accurate organisational details.

Step-4: Application Submission

Submit Form 10A via the Income Tax portal or authority office.

Step-5: Review and Inspection

Authorities may review activities and financial records.

Step-6: Registration Confirmation

Approval or opportunity to rectify discrepancies.

Step-7: 12A & 80G Registration Certificate

Receive the official certificate confirming tax exemption and donor benefits.

Law Sarathi Legal Services: Your Partner for Seamless 12A and 80G Registration!

Law Sarathi Legal Services offers expert assistance in securing both 12A and 80G registrations. Our experts guide organisations through the intricate registration processes, ensuring compliance with affordable 12A and 80G registration fees. Whether it is a fresh registration or renewal, Law Sarathi Legal Services provides comprehensive support, streamlining the application process and helping organisations achieve their charitable goals while maximising tax benefits.

Get started today to enjoy tax benefits while supporting your charitable endeavours.