12A & 80G Income Tax Registration for NGOs
Section 12AB & Section 80G Income Tax Act 1961 | Form 10A & Form 10AB | 100% Tax Exemption | 50% Donor Tax Deduction
Secure 100% income tax exemption for your NGO and provide 50% tax deduction benefits to your donors with senior NGO tax lawyers and Company Secretaries. We manage the entire statutory registration process under Section 12AB and Section 80G of the Income Tax Act 1961—including filing Form 10A for provisional 3-year registration and Form 10AB for regular 5-year registration before the Commissioner of Income Tax (Exemptions).
Under the amended Income Tax Act (effective 2021), registration under Section 12A/12AB is mandatory for NGOs, Trusts, Societies, and Section 8 Companies to claim 100% exemption on their surplus and donations. Registration under Section 80G enables donors to claim a 50% tax deduction on donations.
- Covers Provisional (3-Year) and Regular (5-Year) registration in Form 10A and Form 10AB
- 100% complete tax exemption on NGO surplus income, grants, and corpus donations
- Provide 50% tax deduction certificates to individual and corporate donors under Section 80G
- Mandatory prerequisite for CSR funding (Form CSR-1) and Foreign Contribution (FCRA) approvals
Why Choose 12A & 80G Registration for NGOs, Trusts & Section 8 Companies?
Without 12A registration, your NGO is taxed at the highest commercial corporate tax rate (30%+) on all donations and grants. Without 80G, corporate CSR donors and HNIs will not donate to your foundation.
100% Income Tax Exemption on Donations & Grants
All charitable receipts, membership fees, grants, and voluntary contributions are 100% exempt from income tax.
Attract HNI & Corporate CSR Donations
Donors receive a 50% tax deduction under Section 80G, significantly boosting high-value charitable funding.
Qualify for Corporate CSR Funding (Form CSR-1)
Possessing 12A and 80G certificates is mandatory to obtain MCA Form CSR-1 for receiving multi-crore corporate CSR funds.
Accumulate Up to 15% Surplus Annually
Accumulate up to 15% of annual income for future charitable capital projects without paying any income tax.
Pathway to FCRA Registration & Global Grants
12A/80G registration is the essential statutory baseline for applying for FCRA international funding approvals.
Turnkey IT Portal Filing & CIT Representation
Our legal team drafts charitable activity reports, prepares Form 10A/10AB, and addresses CIT Exemption queries.
Comprehensive 12A & 80G Registration for NGOs, Trusts & Section 8 Companies Offerings
Our NGO advisory covers provisional Form 10A, regular Form 10AB, and NGO Darpan registration.
1. Provisional Registration (Form 10A - 3 Years)
- Filing electronic application in Form 10A on the Income Tax e-filing portal (eportal.incometax.gov.in)
- Instant automated issuance of Provisional 12A and 80G registration with 16-digit URN (Unique Registration Number)
- Valid for 3 financial years from the year of grant
- Applicable for newly incorporated Trusts, Societies, and Section 8 Companies before commencing operations
2. Regular / Final Registration (Form 10AB - 5 Years)
- Filing Form 10AB at least 6 months prior to expiry of provisional registration (or within 6 months of commencing activities)
- Furnishing detailed past 3 years' Audited Balance Sheets, P&L accounts, and annual activity reports
- Drafting comprehensive Note on Charitable Activities with photographic and geo-tagged proof
- Attending hearings and responding to queries from Commissioner of Income Tax (Exemptions) - CIT(E)
3. NGO Darpan & CSR-1 Registration
- Registering the NGO on NITI Aayog NGO Darpan portal to secure unique Darpan ID
- Filing e-Form CSR-1 on MCA V3 portal for registration with Central Government as an approved CSR Implementing Agency
- Mandatory for receiving CSR funds from listed corporations, PSUs, and private enterprises
- Annual donor filing in Form 10BD and issuance of Certificate of Donation (Form 10BE) to donors
4. Post-Registration Tax Compliance
- Annual filing of Income Tax Return in Form ITR-7 within statutory deadlines
- Mandatory Audit Report filing in Form 10B / 10BB by a Chartered Accountant
- Filing annual Statement of Donations in Form 10BD before May 31 each year
- Monitoring strict adherence to Section 13 (prohibiting personal benefits to trustees/founders)
Step-by-Step 12A & 80G Registration for NGOs, Trusts & Section 8 Companies Execution Process
Step 1: Constitutional & Activity Review
Reviewing Trust Deed / MOA-AOA, charitable objectives, and verifying strict compliance with Section 2(15).
Step 2: Filing Form 10A on Income Tax Portal
Submitting electronic application in Form 10A for 12A and 80G with digital signatures of authorized trustee/director.
Step 3: Grant of Provisional Registration (URN)
Income Tax Department issues 3-Year Provisional Registration Order with 16-digit URN within 24 to 48 hours.
Step 4: Commencing Activities & Form 10AB Filing
Executing charitable activities, compiling audited financials, and filing Form 10AB for permanent 5-year registration.
Step 5: CIT(E) Order for 5-Year Final Registration
CIT (Exemptions) verifies activity authenticity and issues formal 5-Year Registration Order.
Documents Required for 12A & 80G Registration for NGOs, Trusts & Section 8 Companies
Constitutional Documents
- Trust Deed / Bye-Laws / MOA: Certified registered Trust Deed, Society Registration Certificate & Rules, or Section 8 Company MOA/AOA
- PAN Card of NGO: Copy of PAN card issued in the name of the Trust/Society/Section 8 Company
- Proof of Registered Address: Registered lease deed, electricity bill, and landlord NOC for NGO office
- NITI Aayog Darpan ID: Unique NGO Darpan ID issued by NITI Aayog portal
Trustee & Director KYC Records
- Trustee / Director KYC: PAN, Aadhaar/Passport, and address proofs of all trustees, governing council members, or directors
- Digital Signature (DSC): Class-3 DSC of managing trustee/director for Income Tax portal filing
- List of Trustees: Certified list of current office bearers with designations, mobile, and email IDs
- No Personal Benefit Undertaking: Affidavit affirming compliance with Section 13(1)(c) prohibiting personal benefit to founders
Charitable Activity & Financial Dossier (For Form 10AB)
- Charitable Activity Report: Comprehensive detailed report with photographs, brochures, and beneficiary statistics
- Audited Financial Statements: Past 3 financial years' audited Balance Sheets, Income & Expenditure accounts, and Audit Reports
- Bank Statements: Past 12 months commercial bank account statements of the NGO
- Past Approval Copies: Copy of existing provisional registration order with URN
Why Choose Lawful Journey?
Senior CS & Advocate Leadership
Direct supervision by qualified Company Secretaries and corporate advocates with 15+ years of specialized experience in statutory compliance, certification, and corporate law.
Pre-Filing Quality Review
Structured document reviews help identify missing information, inconsistencies, and filing risks before submission to the relevant authority.
Fast-Track Turnaround
Streamlined internal workflows, digital portal filing acceleration, and dedicated case managers keeping you updated at every single milestone.
End-to-End Confidentiality
Bank-grade data confidentiality and legally binding NDAs protecting your business records, proprietary technical data, and corporate filings.
Transparent Fixed Pricing
Clear, all-inclusive professional fees without hidden charges or surprise surcharges. Complete clarity before filing begins.
Post-Approval Support
Ongoing compliance tracking, annual renewal reminders, statutory register updates, and dedicated helpline for all future legal requirements.
Frequently Asked Questions
-
Section 12A grants 100% income tax exemption to the NGO on its own income and surplus. Section 80G provides a 50% tax deduction benefit to donors who donate money to the NGO. Both registrations are usually applied for together.
-
Yes. Under the new tax scheme, newly established NGOs can apply for 3-Year Provisional Registration in Form 10A immediately after incorporation, before commencing actual charitable activities.
-
Form 10BD is an annual Statement of Donations that every 80G registered NGO must file on the Income Tax portal before May 31. Form 10BE is the official Certificate of Donation generated from the portal and provided to donors to claim their tax deduction.
-
Relief of the poor, education, medical relief, yoga, preservation of environment (including watersheds, forests, and wildlife), preservation of historical monuments, and advancement of any other object of general public utility.
-
Under Section 11(1)(c), charitable income must be applied within India. Spending funds outside India requires prior general or special order approval from the Central Board of Direct Taxes (CBDT).
Ready to Get Started with 12A & 80G Registration for NGOs, Trusts & Section 8 Companies?
Schedule a confidential consultation with our Senior Company Secretaries and Legal Advisors. We provide strategic guidance, document preparation, and fast-track execution.
Call: +91 99102 18035 Chat on WhatsApp