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12A and 80G Registration Services
Income Tax Exemption for the Organisation. Tax Deduction for Donors. Both Secured — Together.
Every rupee a registered NGO spends on its mission matters — and losing it to avoid tax liability or missing out on donor funding because the right registrations are absent is a problem entirely within reach of a solution.
CAAFT helps NGOs, public charitable trusts, and Section 8 companies secure their 12A and 80G registrations with end-to-end document support, application filing, and post-registration compliance — so the focus stays on the mission, not the paperwork.
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500+ NGOs Registered
Across India
High Approval Rate
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What is 12A & 80G Registration?
Two of the most important statutory registrations an NGO or charitable trust can hold in India are 12A and 80G — both issued by the Income Tax Department and both essential to running a credible, tax-efficient, and fundable non-profit organisation.
12A registration gives an organisation income tax exemption. Without it, every rupee an NGO earns — whether from donations, grants, or programme revenues — is treated as taxable income. With it, surplus is legally exempt, allowing the organisation to reinvest entirely in its cause.
80G registration benefits donors. It allows individuals and companies that donate to claim a tax deduction on their contribution — typically 50% of the donated amount — making the NGO significantly more attractive to CSR funders and individual givers alike.
Together, these two registrations are the foundation of a well-structured, compliant, and fundable non-profit in India. Obtaining them early sets the organisation up for long-term credibility and fundraising success.
Why NGOs Need Both 12A and 80G Registration
Many organisations apply for one and not the other — a costly oversight. Key reasons both registrations matter together:
12A protects the organisation's finances
Without it, income is taxed at commercial rates regardless of the non-profit purpose.
80G attracts funding
Donors increasingly require 80G certification before releasing CSR grants, and most institutional funders place it as a prerequisite.
Together, they signal regulatory credibility
Government grant bodies, FCRA approvers, and major foundations view both registrations as indicators of strong governance.
Compliance is a fundraising tool
Organisations with both registrations consistently raise significantly more from institutional sources than those with incomplete registration.
Most rejections and funding losses are avoidable
The decision to skip either registration is rarely strategic. It is usually a matter of not understanding what the process involves.
Who Needs 12A & 80G Registration?
NGOs and charitable organisations seeking full income tax exemption on income and surplus
Public charitable trusts planning to receive donations from individuals and corporates legally
Societies registered under the Societies Registration Act engaged in social welfare activities
Section 8 companies incorporated under the Companies Act, 2013 with a charitable object
Newly registered non-profits seeking to build a compliance foundation from day one
Organisations planning to apply for CSR funding from companies under Section 135 of the Companies Act
Institutions seeking government grants — where 12A and 80G are often mandatory prerequisites
Eligibility Criteria for 12A and 80G Registration
Before applying, the organisation must meet the following conditions:
- Must be a legally registered entity — trust, society, or Section 8 company
- Objectives must be genuinely charitable in nature — education, relief of poverty, medical relief, advancement of religion, or any other object of public utility
- No part of the organisation's income or assets may be used for the personal benefit of its founders, trustees, or members
- Proper books of accounts and financial records must be maintained
- Any business activity undertaken must be incidental to the main charitable object — not the primary purpose
- For 80G eligibility, the organisation must already hold or have simultaneously applied for 12A registration
- The organisation must not be set up for the benefit of a particular religious community or caste (for 80G eligibility)
12A and 80G Registration Services — What Gets Delivered
Eligibility assessment
Organisation structure, objects, governance, and financial records assessed before any application begins — preventing rejections from avoidable gaps.
Document gap analysis
A complete review of all existing documents against Income Tax Department requirements — identifying exactly what is missing before filing.
Form 10A and 10AB preparation
Applications drafted accurately and cross-checked against IT Department requirements for new applications and renewals.
IT portal filing
Applications filed on the Income Tax portal with full digital signature compliance and complete supporting documentation.
Query handling and follow-up
All Income Tax Department queries responded to on the organisation's behalf — without requiring the management team to manage correspondence.
Certificate delivery and compliance brief
Registration certificates handed over with a clear explanation of ongoing compliance obligations.
Post-registration compliance management
ITR-7 filing, Form 10B/10BB audit preparation, renewal tracking, and ongoing advisory support.
Difference Between 12A and 80G Registration
| Parameter | 12A Registration | 80G Registration |
|---|---|---|
| Purpose | Tax exemption for the NGO itself | Tax deduction benefit for donors |
| Who benefits? | The organization | The donor / contributor |
| Legal basis | Section 12A, Income Tax Act | Section 80G, Income Tax Act |
| Applicable to | All registered non-profits | Non-profits with charitable objects only |
| Dependency | Can apply independently | 12A registration is typically required first |
| Benefit extent | Full income tax exemption | 50% of donation is deductible for donors |
| Primary use | Internal financial compliance | External donor attraction & CSR funding |
Benefits of 12A & 80G Registration
Benefits of 12A Registration
Complete exemption from income tax on surplus income and receipts.
Enables the organisation to accumulate funds and carry them forward for future use.
Prerequisite for FCRA registration — allowing receipt of foreign contributions.
Increases credibility with government bodies and major funding agencies.
Allows the organisation to set aside up to 15% of income for future application without losing exemption.Benefits of 80G Registration
Donors can claim 50% deduction on their donation amount while computing income tax.
Dramatically increases donor motivation — particularly for high-net-worth individuals and corporate CSR teams.
Makes the NGO eligible for CSR funding under Schedule VII of the Companies Act.
Builds public trust and strengthens the fundraising proposition.
Positions the organisation competitively against other NGOs vying for the same pool of institutional grants.
Application Forms and Filing Timelines
| Registration Type | Form to File | Filing Timeline | Approval Timeline |
|---|---|---|---|
| 12A (New Application) | Form 10A | Before end of assessment year | Within 3 months of filing |
| 80G (New Application) | Form 10A | Simultaneously with 12A or after | Within 3 months of filing |
| 12A (Re-registration / Renewal) | Form 10AB | At least 6 months before expiry | Within 6 months |
| 80G (Re-registration / Renewal) | Form 10AB | At least 6 months before expiry | Within 6 months |
| Provisional Registration | Form 10A | Before commencement of activities | 1-3 months (3-year provisional) |
Timeline and Validity of Registration
Provisional registration
Granted for 3 years to newly registered organisations — allowing time to build a charitable activity track record before applying for full registration.
Full (permanent) registration
Valid for 5 years. Renewal through Form 10AB is required before expiry.
Approval timeline
Typically 3 to 6 months from the date of a complete and accurate application, subject to Income Tax Department processing.
Activation
Registration is effective from the year of application — ensuring current-year income is protected from tax if approved.
Missing renewal deadlines exposes the organisation to tax liability and loss of donor and funder confidence — making proactive renewal management an essential part of post-registration compliance.
Revalidation of Pre-April 2021 Registrations
Under the amended Income Tax Act provisions, all NGOs holding 12A and 80G registrations granted prior to April 2021 were required to revalidate through Form 10AB. This revalidation drive was initiated by the Income Tax Department to improve accountability across the non-profit sector.
Upon successful revalidation, organisations receive a fresh registration certificate with a new unique registration number and 5-year validity. This revalidated certificate is the document donors, CSR teams, and grant bodies now request. CAAFT manages the complete revalidation cycle — from application preparation to certificate delivery and ongoing renewal management.
Documents Required for 12A & 80G Registration
Organisation and Legal Documents
- Registration certificate of the trust, society, or Section 8 company
- Trust Deed, Memorandum of Association (MoA), and Articles of Association (AoA)
- PAN card of the organisation
- Details of trustees, directors, or governing body members - with PAN and Aadhaar
- Details of any business activities undertaken, if applicable
Financial and Activity Records
- Audited financial statements for the last 3 years (or from inception for newly registered organisations)
- Activity reports for the past 3 years detailing charitable work undertaken
- List of donors with PAN (for 80G application)
- Bank account statements of the organisation
- Self-certification that no part of income is used for personal benefit of any individual
Step-by-Step Process
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Initial Consultation and Eligibility Assessment
The organisation's structure, objects, governance, and current compliance standing are assessed — identifying eligibility issues before the application is initiated.
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Document Review and Preparation
All submitted documents are verified and any missing declarations or certifications are prepared — ensuring the application is complete before filing.
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Application Drafting
Forms 10A or 10AB are prepared with complete accuracy — cross-checked against Income Tax Department requirements to eliminate errors that cause rejection.
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Filing with the Income Tax Department
Applications are filed on the IT portal with full digital signature compliance and all supporting documentation attached.
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Query Handling and Follow-Up
All Income Tax Department queries and requests for additional documents are responded to on the organisation's behalf — without requiring management involvement.
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Certificate Delivery and Guidance
Approved certificates are handed over with a clear compliance brief — explaining registration validity, renewal timelines, and ongoing obligations.
Post-Registration Compliance Support
Annual income tax return filing for non-profits (ITR-7)
Structured filing support for annual tax compliance.
Form 10B / 10BB audit report preparation and filing
Audit-ready filing support aligned with Income Tax provisions.
Maintenance and updating of Form 10A / 10AB records
Accurate records maintained to avoid compliance gaps.
Renewal tracking and advance reminders before registration expiry
Proactive renewal monitoring to avoid lapses.
Guidance on books of accounts maintenance
Support for records aligned with Income Tax requirements.
Advisory on permitted business activities and accumulation provisions
Practical advisory for compliant non-profit operations.
FCRA registration support and foreign contribution management
Where applicable, structured support for foreign contribution compliance.
Common 12A & 80G Registration Challenges CAAFT Solves
Most organisations face one or more of these issues during the 12A and 80G registration process:
Incomplete or inconsistent documentation
Causing IT Department rejection or prolonged queries.
Unclear charitable objects
Trust deed or MoA drafted too broadly or too narrowly — triggering eligibility questions.
Previously rejected applications
Where root causes were never properly addressed before reapplying.
Pre-April 2021 registrations not revalidated
Creating compliance gaps with donors and funders.
Missing renewal deadlines
Resulting in lapsed registrations and loss of tax exemption for the current financial year.
80G sequencing error
Applying for 80G without first securing 12A — delaying both approvals.
CAAFT's structured, advisory-led approach addresses each of these — delivering accurate, complete registrations with the documentation and compliance foundation properly established from the outset.
Why Choose CAAFT
Businesses trust CAAFT for seamless business incorporation, timely registrations, and dependable compliance support that scales with their growth.
Specialised in non-profit compliance — not a side service
Charitable organisation compliance is a core practice area — not one item on a generic menu. Advisors understand the nuances of non-profit structures — trusts, societies, Section 8 companies — and the specific Income Tax provisions that govern them.
Advisory-first approach — not a form-filling service
Before any application is submitted, a structured eligibility review of the objects, governance, and financials is conducted. This prevents rejections, saves time, and protects the organisation from compliance gaps that could surface later during audits.
Transparent timelines with accountable follow-through
Realistic timelines are set at the start, progress is communicated at every stage, and IT Department queries are handled without asking the management team to manage back-and-forth correspondence.
Long-term relationship — not a one-time transaction
Registration is the beginning. CAAFT clients are supported through annual compliance filings, renewal cycles, audit readiness, and future regulatory changes — with the same team that filed the registration helping to maintain it.
Proven experience across diverse NGO sectors
From educational trusts and healthcare foundations to rural development societies and urban welfare organisations — experience spans the full spectrum of India's non-profit landscape, meaning fewer surprises and faster resolutions when complex situations arise.
Key Facts & Figures
3M+
India has over 3 million registered NGOs — making it one of the largest non-profit sectors in the world, with 12A and 80G registrations forming the compliance foundation for every credible, fundable organisation.
5 years
12A and 80G registrations are now valid for 5 years under the amended framework effective April 2021 — with mandatory renewal through Form 10AB before expiry, making proactive compliance calendar management essential.
CSR prerequisite
Most CSR funding programmes require organisations to hold valid 80G certificates before grants are approved — making 80G registration a practical prerequisite for accessing India's growing corporate social responsibility funding pool.
Ready to Secure Your NGO's Tax Status and Funding Future?
A 12A and 80G registration ensures that every rupee your organisation earns is protected from tax liability — and every rupee a donor contributes is backed by a legitimate deduction claim — making your NGO credible, compliant, and fundable from the ground up. Whether applying for the first time, revalidating a pre-2021 registration, or managing an upcoming renewal — CAAFT delivers accurate, end-to-end 12A and 80G registration services for NGOs, public charitable trusts, and Section 8 companies across India.
Frequently Asked Questions
Yes. Newly registered organisations can apply for both 12A and 80G at the same time using Form 10A. Provisional registration is granted for 3 years — after which full registration (valid for 5 years) can be applied for once a track record of charitable activity is established. Applying early protects the organisation's income and makes it eligible for CSR and grant funding from the start.
Provisional registration is issued to organisations with no operational history — typically newly formed entities — and is valid for 3 years. After completing at least one year of charitable activities, the organisation can apply for regular registration valid for 5 years by filing Form 10AB. Both provisional and regular registrations carry the same tax exemption benefits.
Yes. Under the amended framework effective April 2021, 12A registrations are granted for 5-year periods and must be renewed via Form 10AB. Failure to renew on time results in the registration lapsing — the organisation loses its income tax exemption and must pay taxes on surplus until a fresh registration is obtained.
While the Companies Act does not make 80G the only route for CSR funding, the vast majority of corporate CSR teams require it as a practical condition. Most CSR policies specify that implementing organisations must hold valid 80G certificates to allow the donor company to independently verify tax eligibility — without it, most NGOs are disqualified before their proposal is even considered.
Yes. A previous rejection does not permanently bar an organisation from applying. Most rejections stem from incomplete documentation, unclear charitable objects, or governance structure issues — all of which can be corrected. Re-applications with properly addressed deficiencies have a high approval rate when the root cause of the original rejection is fully resolved before resubmission.