12A & 80G Registration

Overview

12A Registration exempts an NGO's income from income tax under Section 12A/12AB of the Income Tax Act, 1961. 80G Registration enables donors — individuals, HUFs, companies — to claim a 50% deduction on donations made to the NGO, making it far more attractive to institutional and corporate donors. After the Finance Act 2020, all new NGOs must apply for provisional registration (Form 10A) first, valid for 3 years, and then convert to permanent registration (Form 10AB) after submitting 3 years of accounts and audit reports.

A combined 12A & 80G application is the most cost-effective approach for a newly registered NGO. Without 12A, the NGO's income is fully taxable. Without 80G, corporate donors under the Companies Act CSR mandate prefer NGOs with 80G as the donation qualifies for tax deduction. MFiling prepares Form 10A filings on the Income Tax portal, drafts Objects Clause alignment, and manages FCIT / CIT correspondence.

Government fee: Nil (no prescribed fee for Form 10A / 10AB). MFiling professional charges: from Rs.9,899.

Key Benefits

Full Income Tax Exemption for NGO

Section 12A exempts all income of the NGO from income tax — surplus can be reinvested in charitable activities.

50% Donation Deduction for Donors (80G)

Donors can claim 50% deduction — makes NGO eligible for corporate CSR funds and institutional donations.

Mandatory for CSR Funding Eligibility

Companies Act CSR Rules require NGOs to have valid 80G and CSR-1 registration to receive CSR donations.

Provisional Registration Valid for 3 Years

New NGOs receive provisional status immediately — convert to permanent after 3 years of audited accounts.

Backdated Benefit from Registration Date

Income from the date of registration (not just application) is exempt once 12A is granted.

Documents Required

Trust Deed / MOA & COI / Society Registration Certificate

PAN Card of the NGO

Audited Financial Statements for Last 3 Years (for permanent registration)

Activity Report / Annual Report of NGO

List of Board Members / Trustees with PAN and Aadhaar

Address Proof of Registered Office

How it Works

Verify NGO Registration & Objects Clause (Day 1)

Confirm objects clause covers charitable purposes eligible for 12A/80G — amend if required.

Create / Log in to Income Tax Portal (Day 1)

Access the NGO on incometax.gov.in under the organization's PAN.

Fill Form 10A (Provisional Registration) (Day 1–2)

Complete Form 10A with NGO details, objects, incorporation documents, and activity information.

Upload Documents (Day 2)

Submit constitution, PAN, address proof, and activity reports as required.

Submit to CIT (Exemptions) (Day 2)

Application is routed to the jurisdictional Commissioner of Income Tax (Exemptions).

CIT Review and Provisional Order (30–90 days)

CIT reviews objects and documents — issues provisional 12A / 80G approval typically within 30–90 days.

Convert to Permanent (after 3 years) (After 3 years)

File Form 10AB within 6 months of expiry of provisional period with audited financials.

Frequently Asked Questions

Is 12A registration required before applying for 80G?

12A and 80G can be applied simultaneously under Form 10A. The Income Tax Act requires the NGO to have 12A registration before 80G is granted, but the combined Form 10A application allows simultaneous processing. MFiling files both together to save time and avoid multiple submissions.

Can an existing NGO with old 12A registration need to re-apply?

Yes. The Finance Act 2020 required all NGOs with pre-2021 registrations under Sections 12A or 12AA to re-apply for fresh registration under the new provisions by a specified deadline. Existing registrations that were not renewed are no longer valid. MFiling checks validity status and advises on re-application requirements for existing NGOs.

Service Price

₹9,899

Starting price · GST extra

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Full Income Tax Exemption for NGO

Section 12A exempts all income of the NGO from income tax — surplus can be reinvested in charitable activities.

50% Donation Deduction for Donors (80G)

Donors can claim 50% deduction — makes NGO eligible for corporate CSR funds and institutional donations.

Mandatory for CSR Funding Eligibility

Companies Act CSR Rules require NGOs to have valid 80G and CSR-1 registration to receive CSR donations.

Provisional Registration Valid for 3 Years

New NGOs receive provisional status immediately — convert to permanent after 3 years of audited accounts.

Backdated Benefit from Registration Date

Income from the date of registration (not just application) is exempt once 12A is granted.

12A & 80G Registration

Overview

Key Benefits

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How it Works

Frequently Asked Questions

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