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12A and 80G Registration
Income tax exemption and donor tax-benefit registration for NGOs.
What is 12A and 80G Registration?
12A Registration exempts an NGO/trust/Section 8 Company's income from tax, while 80G Registration allows its donors to claim a tax deduction on their contributions โ both filed with the Income Tax Department and essential for any non-profit seeking sustained donor funding.
Since the Finance Act, 2020 amendments, 12A and 80G registrations are no longer granted permanently โ new and existing organisations must apply through Form 10A/10AB on the income tax e-filing portal, and registrations are typically issued provisionally before being converted to regular (renewable) registration once the organisation has a track record of actual activity.
The two registrations serve different audiences even though they're usually pursued together: 12A benefits the organisation directly by exempting its own income from tax, while 80G benefits the organisation's donors by letting them claim a deduction on their contribution โ an 80G certificate is often the deciding factor for individual and corporate donors choosing between causes, since it directly reduces their own tax outgo.
Who Needs It
Types & Categories
12A Registration
Exempts the NGO/trust/Section 8 Company's own income from income tax, subject to the income being applied toward charitable objects.
80G Registration
Allows donors to claim a deduction on their contribution to the organisation from their own taxable income, making donations more attractive.
Provisional Registration
Granted to new organisations without an established activity track record, typically valid for a limited initial period before conversion to regular registration.
Regular Registration
Granted once the organisation has demonstrated actual charitable activity, valid for the standard renewal period.
Key Benefits
Documents Required
- Trust deed/Section 8 incorporation certificate and MOA
- Financial statements and activity reports
- PAN of the organisation
- List of governing body members with identity proof
- Details of activities undertaken/proposed, along with any FCRA or NGO Darpan registration held
Our Process
Eligibility Review
We review your organisation's objects and activities against 12A/80G eligibility criteria.
Document Compilation
We compile activity reports, financial statements, and governing document copies required to support the Form 10A/10AB filing.
Application Filing
Both applications are filed online with the Income Tax Department via Form 10A.
Registration Grant
On approval, provisional or regular registration is granted, subject to periodic renewal.
Provisional-to-Regular Conversion
Where provisional registration was granted, we file the follow-on application to convert it to regular registration once your organisation has an operating track record.
Renewal Tracking
We track your five-year renewal window and file the renewal application well ahead of expiry to avoid any lapse in exemption status.
Validity & Renewal
Provisional registration is valid for 3 years from the assessment year it's granted in, and must be converted to regular registration at least six months before it expires (or within six months of starting activities, whichever is earlier). Regular 12A registration then runs for 5 years โ extended to up to 10 years for smaller trusts whose total income didn't exceed โน5 crore in either of the preceding two years โ while 80G registration remains on a 5-year renewal cycle regardless of size. All renewals must be filed at least six months before expiry.
Frequently Asked Questions
Do these registrations need renewal?
Yes โ provisional registration runs for 3 years and must be converted to regular registration before it lapses; regular registration then runs for 5 years (up to 10 years for smaller trusts under the current income threshold), with 80G staying on its own 5-year cycle โ all renewals need to be filed at least six months before expiry.
What's the difference between provisional and regular 12A/80G registration?
Provisional registration is granted to new organisations without an activity track record and is valid for 3 years; regular registration follows once the organisation has demonstrated actual charitable activity, and runs for 5 years (up to 10 years for smaller trusts under the prescribed income threshold).
Can an organisation apply for 12A and 80G together?
Yes, both are typically filed together via Form 10A/10AB, though they remain legally distinct registrations serving different purposes.
Does every donation qualify for 80G deduction once registered?
Not automatically at the full amount โ the Income Tax Act specifies deduction limits (some contributions are 100% deductible, others 50%, and some subject to a qualifying limit), which we advise on based on your organisation's specific 80G approval terms.
What happens if renewal isn't filed on time?
A lapse can result in loss of tax-exempt status and donor tax benefits until fresh registration is obtained, so we recommend starting the renewal process at least a few months ahead of the five-year expiry.
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