12A & 80G Registration

Benefits Of Section 12 Registration

The benefits of section 12A registration are as follows –

1 The first and the most important benefit of section 12A registration is that your income will be
exempted from tax.

2 Benefits of FCRA registration

3 Availing grants from the government, abroad & other agencies.
Eligibility For Section 12 Registration

The following organizations are eligible to apply for registration under section 12A –

Societies
Charitable trusts
Religious trusts
Section 8 companies

Not Applicable For Section 12A Registration Section 12A registration is not applicable on the private or family trust.

Documents Needed For Section 12A Registration

The documents needed for 12A registration are as follows –

Duly filled form 10A
Copy of PAN card of NGO
Landlord NOC (where registered office is situated)
Incorporation certificate and memorandum of association
Copy of water bill/electricity bill/house tax receipt
Statement of accounts, balance sheet since incorporation or for last 3 years
Proof of welfare activities carried out & progress report since incorporation or for last 3 years
List of donors along with their PAN & addresses.
List of board of trustees members with their contact details
Any other affidavit/document ask by the income tax department
Procedure For 12A Registration

The procedure for 12A registration is as follows –

1 Duly filled in application form 10-A will be submitted to the exemption section of the income tax
department.
2 After applying, income tax department will send notice to the NGO in 2-3 months for clarifications
In response to the notice, consultant will submit the reply of the notice along with all the required
documents to the income tax department.
3 If everything goes well exemption certificate will be issued by the income tax department but in case
income tax commissioner is non-satisfied with the application, he/she may reject the application of an
NGO.
4 The registration done once is valid for lifetime.


80G Registration

As per section 80G of the income tax act, 80G registration provides benefits to the donor of an NGO. The
donor gets financial benefits in his taxable amount of their income.

Benefits Of Section 80G Registration

The benefits of section 80G registration are as follows –

The first and the most important benefit of section 80G registration is that donor of an NGO can avail
deduction from its taxable income.

It also influences the donor to make a donation.

Documents Needed For Section 80G Registration

The documents needed for SECTION 80G registration are as follows –

Duly filled form 10G
Copy of PAN card of NGO
Landlord NOC (where registered office is situated)
Incorporation certificate and memorandum of association
Copy of water bill/electricity bill/house tax receipt
Statement of accounts, balance sheet since incorporation or for last 3 years
Proof of welfare activities carried out & progress report since incorporation or for last 3 years
List of donors along with their PAN & addresses.
List of board of trustees members with their contact details
Any other affidavit/document ask by the income tax department.