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12A & 80G Filing

  • Income tax exemption for trusts and NGOs (12A / 12AB)
  • Donor tax deduction benefit under Section 80G
  • Improves credibility with donors, CSR contributors, and grant agencies
  • Mandatory for long-term NGO sustainability
  • Enables lawful accumulation and application of income
  • Reduces tax exposure and compliance risk
  • Essential for funding, CSR registration, and regulatory confidence

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7 Years

Of Experience

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3622 +

Cases Solved

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10 +

Awards Gained

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144 k +

Trusted Clients

Queries Solved Icon

36 k+

Queries Solved

Experience Icon

7 Years

Of Experience

Cases Solved Icon

3622 +

Cases Solved

Awards Gained Icon

10 +

Awards Gained

Trusted Clients Icon

144 k +

Trusted Clients

Queries Solved Icon

36 k+

Queries Solved

Experience Icon

7 Years

Of Experience

Cases Solved Icon

3622 +

Cases Solved

Awards Gained Icon

10 +

Awards Gained

Trusted Clients Icon

144 k +

Trusted Clients

Queries Solved Icon

36 k+

Queries Solved

Overview

12A and 80G Registration are foundational income-tax registrations for charitable trusts,
societies, and Section 8 companies operating in India.
  • 12A / 12AB Registration grants income tax exemption to the organisation itself
  • 80G Registration allows donors to claim tax deduction on donations made to the organisation
Without these registrations:
  • The trust or NGO may be taxed like a normal entity
  • Donors may not receive any tax benefit
  • CSR, institutional, and foreign funding becomes difficult
Both registrations are granted by the Income Tax Department and are compliance- and
activity-based, not automatic.

Who Should Apply for 12A & 80G?

You should apply if you are:
  • A Charitable Trust
  • A Registered Society
  • A Section 8 Company
  • An NGO engaged in education, healthcare, relief, environment, religion, or social welfare
The organisation must be:
  • Non-profit in nature
  • Formed for charitable purposes only
  • Not distributing profits to members or trustees

Registration Framework (Post-2021 System)

Under the current law:
  • All registrations are time-bound
  • Initial registration is provisional
  • Final registration is granted after activity review

Types of Registration

  • Provisional Registration – For newly formed NGOs
  • Regular Registration (12AB / 80G) – After commencement of activities
Registration validity:
  • Generally 5 years
  • 10-year validity available for eligible small trusts (subject to conditions)

Activities & Compliance Review (Critical Area)

During processing, authorities examine:
  • Trust deed or MOA objectives
  • Genuineness of activities
  • Actual application of funds
  • No religious or prohibited benefit (for 80G)
  • Proper books and bank records
Any mismatch between objects and activities can result in rejection.

Documents Required for 12A & 80G Registration

Typical documents include:
Documents
  • 1 Trust deed / MOA & AOA
  • 2 Registration certificate (Trust / Society / Section 8)
  • 3 PAN of organisation
  • 4 PAN & Aadhaar of trustees / directors
  • 5 Activity note (past or proposed)
  • 6 Bank account details
  • 7 Financial statements (if existing)
  • 8 Donor details (in some cases)
  • 9 Utility bill / address proof

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Comparison

Parameters 12A / 12AB 80G
Benefit to Trust / NGO Donor
Tax impact Income tax exemption Donation deduction
Mandatory for NGO Yes Optional but critical
Issuing authority Income Tax Department Income Tax Department
Can exist independently Yes No (80G requires 12A)

Penalties and Consequences of Non-Registration

Without 12A / 80G:

Entire surplus may become taxable
Donors cannot claim deduction
CSR eligibility may be affected
Grant approvals may be denied
Past donations may be questioned

How We Work

Step 01

Eligibility & Object Review

Step 02

Document & Activity Assessment

Step 03

Application Drafting & Filing

Step 04

Department Query Handling

Step 05

Post-Registration Compliance Guidance

Common Errors and Mistakes

01

Applying for 80G without proper 12A

02

Mismatch between deed objectives and activities

03

Poor activity documentation

04

Delayed conversion from provisional to regular registration

05

Ignoring renewal timelines

06

Improper handling of corpus donations

Timeline & Validity

Application filed online in prescribed form
Processing time varies based on scrutiny
Registration granted with validity period
Renewal must be filed before expiry

FAQs

Is 12A mandatory for all NGOs?

Yes, if income tax exemption is required.

Can we apply for 12A and 80G together?
Is registration permanent?
Can a new trust apply without activities?
Can registration be cancelled later?

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" ARK Advisors made our audit process smooth and stress-free. Clear checklist, timely follow-ups, and very practical guidance. "
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Director, Startup
" Professional, responsive, and very transparent. They explained everything in simple terms and kept the entire process on schedule. "
Imran Khan
Owner, Hospitality Business
" The team ensured our documentation was audit-ready and supported us throughout. Great experience and strong attention to detail. "

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