12A and 80G Registration for Trusts, Societies and NGOs
Secure income tax exemption for your charity and a deduction for your donors through correctly prepared 12A and 80G applications.
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12A and 80G registration are two separate approvals from the Income Tax Department that matter to charitable trusts, registered societies and Section 8 companies. Registration under Section 12A (processed under Section 12AB) allows the organisation's income to be treated as exempt when it is applied for charitable purposes, while Section 80G lets donors claim a deduction on eligible donations, which makes fundraising easier. Applications are made online in Form 10A or Form 10AB. Our team reviews your governing documents and objects, prepares the application, uploads the supporting papers and responds to queries from the department so the application is complete when it is first submitted.
Who provides this service: our team of Company Secretaries and compliance specialists.
Who Needs 12A and 80G Registration?
- Newly formed public charitable trusts and societies that plan to raise donations
- Section 8 companies that want income exemption and donor deductions
- Existing charities whose registration is nearing the end of its validity
- Organisations that need these approvals for CSR funding or foundation grants
- NGOs that obtained registration under an older regime and have to move to the current procedure
Key Benefits
- Income of the organisation can be treated as exempt when applied for charitable objects, subject to the conditions of the Act
- Donors may claim a deduction under Section 80G, which is a practical advantage when you approach individuals and companies
- Corporate funders, foundations and CSR partners usually ask for these approvals during their due diligence
- The application is built around your actual objects clause, and unclear or non-charitable wording is flagged before filing
- The provisional and regular registration path is explained, with reminders for renewal and for the next application stage
- Replies to department queries are drafted with supporting evidence instead of generic statements
How It Works
Review of objects and documents
We read your trust deed, society rules or memorandum and articles to check that the objects are charitable in nature and that there are no clauses likely to draw an objection, such as unrestricted business powers.
Choice of form and route
The form depends on the stage: a newly set up organisation generally applies for provisional registration, while one that has started activities applies for regular registration. We identify the right route for 12A and 80G separately.
Preparation of the application
Our team prepares the online application in Form 10A or 10AB with organisation details, trustee or member details, bank account information and a summary of activities, so that nothing is left open for a query.
Upload and digital signature
Supporting documents are uploaded on the Income Tax portal and the application is submitted using the digital signature or authorised login of the person who represents the organisation.
Handling queries and hearings
If the Commissioner asks for more information or documents, we draft the reply with evidence of genuine activities, accounts and compliance. Where a hearing is needed, we prepare your representatives for it.
Order, renewal and ongoing conditions
After the order is issued we record the validity period, set reminders for renewal, and explain the continuing conditions such as audit, return filing and donation reporting so that registration is not put at risk.
Documents Required
- PAN of the organisation
- Registered trust deed, society certificate or certificate of incorporation
- Governing document: trust deed, society memorandum and rules, or memorandum and articles
- List of trustees, members or directors with PAN, address and identity proof
- Proof of registered office address
- Bank account details and recent statements
- Financial statements and audit reports of earlier years, if the organisation is already active
- Details and evidence of activities carried out, such as reports, photographs and programme records
- Copy of the earlier order or certificate, where this is a renewal
Timeline and Fees
Indicative timeline: Preparation usually takes a few working days after documents are complete; the order itself depends on the Income Tax Department and on whether queries or a hearing are raised.
Professional fee: Our professional fee depends on whether you need 12A, 80G or both, whether the application is provisional, regular or a renewal, and how much clean-up your governing documents and records need. Contact us for a fixed quote.
What Can Go Wrong if This Is Missed or Done Incorrectly
- An application can be rejected or kept pending if the objects or documents raise doubts about the charitable nature of the organisation
- Missing a renewal window can interrupt the exemption and the donor deduction facility
- Breaching the conditions of registration, such as non-filing of returns or misuse of funds, can lead to cancellation
- Donors may find their deduction claims disallowed if the organisation does not hold a valid 80G approval at the time of donation
Frequently Asked Questions
What is the difference between 12A and 80G registration?
12A registration concerns the organisation itself and supports exemption of its income when applied to charitable purposes. 80G concerns the donor, because it allows eligible donations to the organisation to qualify for a deduction in the donor's return. They are separate applications and approvals, though most charities apply for both.
Do I need both 12A and 80G?
An organisation that wants to claim exemption on its income needs 12A. An organisation that wants donors to claim a deduction also needs 80G. Most NGOs that raise funds from the public or from companies obtain both. We look at your fundraising plan and suggest whether to apply for both together.
What is provisional registration and how long does regular registration last?
A new organisation is first given provisional registration for a limited period, and it must apply for regular registration within the time allowed. Regular registration is generally granted for five years and has to be renewed before it expires. We track both the provisional and the renewal windows for you.
Can a society or Section 8 company apply, or only a trust?
Public charitable trusts, registered societies and Section 8 companies can all apply, as long as their objects are charitable and they are registered under the relevant law. The application is made on the Income Tax portal in the same way for all three, with documents that suit each entity type.
Why do 12A or 80G applications get queried or rejected?
Common reasons include objects that are vague or allow commercial activity, mismatch between the deed and the application, missing accounts of activities, expenditure that favours specific persons, and late filing at the renewal stage. Reviewing the objects clause first helps avoid most of these problems.
Has the new Income-tax Act changed these registrations?
The Income-tax Act, 2025 replaces the 1961 Act from April 2026 and renumbers many sections, so references on the portal and in forms may differ from the familiar 12A and 80G labels. The charitable registration framework continues. Our team works from the current portal and rules when filing.
Official Sources
Rules, forms and fees change. Check the current position on the official portal:
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Last reviewed: . Laws, fees and procedures change; check the official portal before you act.
Disclaimer: The information on this page is for general informational purposes only and does not constitute professional legal, tax or compliance advice. Requirements vary by situation. Please consult a qualified CA or CS for advice specific to your needs. Government fees and timelines are subject to change; verify with the relevant authority before proceeding.