12A and 80G Registration –
Section 12AB, Form 10A, NGO Tax Exemption & 80G Donor Deduction India
12A and 80G registration is the foundational compliance step for every charitable trust, NGO, and non-profit in India. Section 12AB gives the organisation income tax exemption. 80G registration gives donors the right to claim a tax deduction — unlocking corporate CSR donations and individual giving at scale.
Overview
What Is 12A and 80G Registration?
12A and 80G registration refers to two separate but closely linked registrations under the Income Tax Act, 1961. Both are obtained through a single Form 10A application on the income tax portal. Each registration serves a different and distinct purpose — one protects the organisation's income from tax, the other protects its donors' contributions.
Section 12A was the original provision for charitable trust tax exemption. The Finance Act 2020 replaced it with Section 12AB — requiring all trusts, whether newly registered or previously registered under the old 12A/12AA, to obtain fresh Section 12AB registration. Every trust that did not complete this transition has lost charitable trust tax exemption and must apply afresh using Form 10A. Our Charitable Trust setup services include 12A and 80G registration as a standard post-incorporation step.
Section 12AB vs 80G Registration — What Each Delivers
Both registrations are obtained through the same Form 10A application — but serve entirely different purposes for the organisation and its donors.
| Feature | Section 12AB Registration | 80G Registration for NGO |
|---|---|---|
| Primary benefit | Trust pays zero income tax on income applied to charitable purposes | Donors get 50%–100% tax deduction on donation amount |
| Who benefits | The NGO / Trust itself | Individual and corporate donors |
| Legal section | Sections 11 + 12AB, Income Tax Act | Section 80G, Income Tax Act |
| Application form | Form 10A (online, income tax portal) | Form 10A — same application, separate section |
| Validity | 5 years from date of grant (3 years if provisional) | 5 years from date of grant |
| Donor certificate | Not applicable — trust-side benefit only | Form 10BE issued annually via Form 10BD filing by 31 May |
| Audit requirement | Form 10B audit mandatory if income exceeds ₹5 lakh | No separate audit — linked to 12AB compliance and Form 10BD |
| Renewal | Every 5 years — Form 10A at least 6 months before expiry | Every 5 years — simultaneous with Section 12AB renewal |
Eligibility
Who Can Apply for 12A and 80G Registration?
12A and 80G registration is available to any organisation that exists exclusively for charitable or religious purposes and does not distribute profits to its members. The Income Tax Department verifies this condition — and scrutinises the trust deed objects carefully — before granting NGO tax exemption India.
✓ Eligible Organisations
- Charitable trusts registered under the Indian Trusts Act or state trust laws
- Societies registered under the Societies Registration Act
- Section 8 companies incorporated under the Companies Act 2013
- Religious institutions operating for public religious purposes
- Non-profit educational institutions and hospitals not primarily commercial
- Welfare organisations that serve the public at large — not a restricted section
✗ Cannot Apply
- Organisations primarily engaged in commercial activity or trade
- Entities that distribute profits or surpluses to founders or members
- Trusts registered for personal benefit of founders or a restricted class
- Organisations with objects that include activities prohibited under Indian law
- Trusts whose activities benefit a restricted section of the public rather than the public at large
The Income Tax Officer scrutinises the trust deed objects carefully before granting charitable trust tax exemption. Section 2(15) of the Income Tax Act defines "charitable purposes" — and specifically excludes any activity involving the carrying on of trade, commerce, or business as a primary purpose. We review the trust deed objects before filing Form 10A to identify any clauses that may invite officer queries or rejection.
Registration Types
Provisional vs Final Section 12AB Registration
The Section 12AB registration framework replaced the old Section 12A and 12AA regime from 1 April 2021. New organisations and established organisations follow different registration pathways — and both face a 5-year renewal obligation after initial registration.
Provisional Section 12AB Registration
New organisations — those not yet in operation at the time of application — receive provisional Section 12AB registration valid for 3 years. The trust must commence charitable activities and maintain books of account during this period.
At the end of 3 years, the trust applies for final registration — at which point the Income Tax Officer reviews actual activity records before granting the 5-year final certificate. Provisional registration still enables the trust to claim NGO tax exemption India and issue 80G donor deduction receipts from year one.
Final Section 12AB Registration
Organisations already operational for more than 3 years at the time of application receive final 5-year Section 12AB registration India directly. The Income Tax Officer reviews the preceding 3 years' activity records and audited accounts before granting the certificate.
Trusts previously registered under old Section 12A / 12AA also received 5-year final registration after completing the transition to Section 12AB. Any trust that did not complete the transition by the CBDT deadline must apply afresh — even if they held valid old-regime registration. We verify current registration status before advising on any 12A and 80G registration engagement.
Donor Tax Benefit
80G Registration for NGO — How the Donor Deduction Works
80G registration for NGO transforms the donation experience for both the organisation and its donors. Understanding how the 80G donor tax deduction India mechanism works helps NGOs communicate their eligibility to corporate and individual donors — and directly increases fundraising capacity.
Standard 80G Registered Organisations
Most NGOs and charitable trusts with standard 80G registration fall into this category. Donors claim 50% deduction on contributions — subject to the condition that the total donation does not exceed 10% of the donor's adjusted gross total income.
Government-Notified Funds and Institutions
Certain funds notified by the government under Section 80G(2)(a) — such as the Prime Minister's National Relief Fund — offer donors a 100% deduction without any income ceiling. These organisations require separate government notification alongside the standard 80G registration for NGO.
The Annual 80G Compliance Cycle — Form 10BD and Form 10BE
After obtaining 80G registration for NGO, the trust must file Form 10BD — the donation statement — by 31 May of each financial year. Form 10BD reports all donors who contributed during the year, their PAN numbers, and donation amounts. Based on Form 10BD data, the income tax portal auto-generates Form 10BE — the donor certificate that enables the 80G donor tax deduction India claim.
Anonymous donations above ₹1 lakh — those without a verifiable donor PAN — attract 30% tax under Section 115BBC, even for Section 12AB registered trusts. Therefore, NGOs with 80G registration must maintain donor identification records carefully. We cover donor recordkeeping requirements as part of every 12A and 80G registration compliance advisory.
What to Gather
Documents Required for 12A and 80G Registration
The Form 10A application requires a standard document set for both Section 12AB registration India and 80G registration for NGO. All documents upload through the income tax portal as part of the same application. A Digital Signature Certificate of the authorised signatory is mandatory for portal submission — we assist with DSC procurement where trustees do not already hold one.
Core Registration Documents
- Trust deed or memorandum of association — must clearly state the charitable objects. The Income Tax Officer scrutinises this most carefully before granting charitable trust tax exemption
- Registration certificate from the relevant authority — Charity Commissioner, Registrar of Societies, or ROC for Section 8 companies — confirming legal existence
- PAN card of the organisation
- PAN cards and Aadhaar details of all trustees or directors
- Address proof of the registered office
- DSC (Digital Signature Certificate) of the authorised signatory — mandatory for portal submission. Our Digital Signature service assists with DSC procurement
Financial and Activity Documents
- Audited accounts for the preceding 3 years — required for organisations already in operation at the time of 12A and 80G registration application
- Annual activity report showing charitable work undertaken — must demonstrate actual charitable activities conducted
- List of assets and liabilities of the organisation
- For new organisations applying for provisional Section 12AB registration — activity documents not required, but trust deed objects must be comprehensive and clearly charitable
- Details of any related party transactions — payments to trustees, founders, or relatives that the Income Tax Officer may query for private benefit verification
Filing Process
Form 10A Filing Process — Step by Step
The Form 10A filing for 12A and 80G registration is entirely online through the income tax portal. The same form covers both Section 12AB registration India and 80G registration for NGO in a single application — though both registrations must be selected separately within the form. The process typically takes 3–6 months from submission to certificate issuance.
Pre-Filing Review — Trust Deed and Section 2(15) Verification
Online Form 10A Submission and Officer Query Response
Registration Certificate Issuance and Post-Registration Compliance Setup
Our Services
Our 12A and 80G Registration Services at N D Savla & Associates
We provide end-to-end 12A and 80G registration support — from trust deed review and Form 10A preparation through certificate issuance and full post-registration compliance integration for charitable trusts, NGOs, societies, and Section 8 companies.
Form 10A Preparation, Trust Deed Review, and Application Filing
Officer Query Response — Form 10AC Handling
5-Year Renewal Advisory — Section 12AB and 80G
Post-Registration Compliance Integration
Complete 12A and 80G Registration Services — Form 10A Filing, Section 12AB, and 80G Compliance.
Form 10A preparation, Section 12AB provisional and final registration, 80G registration for NGO, 5-year renewal, Form 10BD filing, and full trust compliance — for charitable trusts, NGOs, societies, and Section 8 companies across India.
+91 98190 00511 | +91 91670 58000 | +91 98190 00445 | nainitsavla@savlagroup.in
Contact UsF.A.Q.
12A and 80G registration are two separate registrations with different purposes. Section 12AB registration India gives the trust income tax exemption — the trust itself pays no tax on income applied to charitable purposes. 80G registration for NGO gives donors the right to claim a tax deduction on their contributions. Most organisations apply for both in a single Form 10A filing income tax application. Our Trust Audit Services integrate with both registrations for full annual compliance.
Yes. The Finance Act 2020 replaced Section 12A and 12AA with Section 12AB from 1 April 2021. All trusts previously registered under the old regime had to re-register under Section 12AB using Form 10A. Therefore, any trust that did not complete the transition to Section 12AB registration India by the CBDT-prescribed deadline has lost charitable trust tax exemption and must apply afresh. We check Section 12AB registration status before advising on any 12A and 80G registration engagement.
Every trust or NGO with 80G registration for NGO must file Form 10BD by 31 May of each financial year. Form 10BD reports all donation receipts above ₹2,000 for the year — with donor PAN, name, and amount. Based on this filing, the income tax portal generates Form 10BE — the donor certificate that enables the 80G donor tax deduction India claim. Failure to file Form 10BD by 31 May means donors cannot receive their Form 10BE certificates. Our Form 10BD filing service manages this annual obligation for all 12A and 80G registration clients.
The Form 10A filing income tax process typically takes 3–6 months from submission to certificate issuance, depending on the Income Tax Officer’s query timeline. For new organisations with complete documentation and a well-drafted trust deed, the process runs closer to 3 months. If the officer raises queries through Form 10AC, the timeline extends by the response turnaround time. We file Form 10A for 12A and 80G registration with a pre-filing review that minimises officer queries and shortens the overall registration timeline.
If Section 12AB registration India expires without renewal, the trust loses charitable trust tax exemption for the gap period — all income becomes taxable. Simultaneously, the 80G registration for NGO lapses — the trust cannot issue valid Form 10BE certificates to donors. The Form 10A renewal application must file at least 6 months before expiry. We track renewal deadlines for all 12A and 80G registration clients and initiate Form 10A renewal with adequate lead time — preventing any gap in NGO tax exemption India.
Yes. A newly formed trust can obtain provisional Section 12AB registration India through Form 10A filing income tax before starting activities. The provisional 12A and 80G registration is valid for 3 years. During this period, the trust must commence charitable activities and maintain proper accounts. At the end of 3 years, the trust applies for final 5-year registration with evidence of actual charitable work. This provisional registration gives new NGOs the ability to raise donor contributions with 80G donor tax deduction India benefits from their first year of operation.
For most NGOs and charitable trusts with standard 80G registration for NGO, donors can claim a 50% deduction on their contribution — subject to the total donation not exceeding 10% of their adjusted gross total income. Certain government-notified funds offer 100% deduction without an income ceiling. Furthermore, any amount above the 10% income cap is not deductible even for 80G-registered organisations. We advise donors on computing the exact 80G donor tax deduction India benefit based on their total income before the donation receipt is issued.
