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Registration Under Section 80G and 12A

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NGOs are exempted under purview of income tax but it doesn’t work automatically, it has to take 80G and 12A registration under income tax act so that both donor and donee can take tax exemptions and tax deduction, in order to reap real benefits. Whether Trusts, Societies, or Section 8 Companies all must apply for certifications under 80G and 12A to provide donors with an Income Tax deduction and NGOs themselves with an exemption from paying Income Tax to the Income Tax Department by obtaining registration under section 12A and  under section 80G.

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Registration under Section 80G

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This section allows business houses to claim tax deduction for their donation made to the NGOs.  They must have a registration certificate from the Income Tax Department for eligibility of donors to claim deduction under section 80G,. Provisional 80G registration is valid for 3 years thereafter NGOs have to apply for Permanent 80G registration certificate which is valid for 5 years.

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Registration under Section 12A

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Section 12A allows NGO to claim tax exemption on their income. To be eligible for exemption under 12A, an NGO must have a registration certificate from the Income Tax Department. For the first 3 years provisional registration certificate will be granted thereafter NGO must apply for permanent 12A registration certificate which is valid for 5 years.

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Registration procedure U/s 80G and 12A

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Step 1: The application in form 10A has to be filed with the Commissioner of Income Tax – Exemption

Step 2: Whatever documents as required will need to be submitted

Step 3: After submitting the application, the application will be reviewed by the Commissioner, who might ask for additional information

Step 4: If everything is satisfactory, then registration will be completed soon after, else it will be rejected.

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Documents Required

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