12A & 80G Registration

In India, 12A and 80G registrations are related to tax exemptions for charitable and religious institutions under the Income Tax Act, 1961. Here's a brief explanation of each:

 

• 12A Registration: Section 12A of the Income Tax Act provides for the registration of charitable or religious trusts/institutions to avail of tax exemptions on their income. Once registered under Section 12A, the income of the trust or institution is exempt from taxation, subject to certain conditions. This registration is essential for organizations seeking tax benefits for their charitable or religious activities.
   
• 80G Registration: Section 80G of the Income Tax Act allows donors to claim tax deductions for donations made to eligible charitable or religious institutions. Organizations that have obtained 80G registration can issue tax exemption certificates to donors, enabling them to claim deductions on their taxable income for the amount donated. This registration is crucial for attracting donations and support for the activities of the trust or institution.

Eligibility Criteria for 12A Registration:

 

• Entities: Charitable Trusts, Societies, Section 8 Companies.
   
• Purpose: Must engage in charitable activities (e.g., education, medical relief).
   
• Income Use: Solely for charitable purposes, not for personal gain.
   

Eligibility Criteria for 80G Registration:
 

• Prerequisite: Must have 12A registration.
   
• Entities: Trusts, Societies, Section 8 Companies.
   
• Purpose: Engage in recognized charitable activities.
   
• Income Use: Only for charitable purposes; must maintain proper records of donations and usage.

Benefits of 12A Registration:
 

• Tax Exemption: The income of the trust or institution is exempt from taxation.
   
• Credibility: Enhances the credibility of the organization.
   
• Attracts Donations: Donors prefer to contribute to organizations that have 12A registration.
   

Benefits of 80G Registration:
 

• Tax Deductions for Donors: Donors can claim tax deductions on their taxable income for the amount donated.
   
• Increased Donations: Attracts more donations due to the tax benefits provided to donors.
   
• Credibility: Enhances the trustworthiness of the organization in the eyes of donors.

12A Registration
 

• Preparation of Documents: Gather all the necessary documents required for registration. This may include the trust deed or memorandum of association, articles of association, registration certificate (if applicable), audited financial statements, PAN card, address proof, and other relevant documents.
   
• Application Submission: Prepare the application for 12A registration in Form 10A as per the Income Tax Rules, 1962. The application should be submitted online through the Income Tax Department's e-filing portal.
   
• Submission of Documents: Upload all the required documents along with the application form. Ensure that the documents are properly scanned and uploaded in the specified format prescribed.
   
• Verification and Processing: The Income Tax Department will verify the application and documents submitted. They may request additional information or clarification if needed.
   
• Issuance of Registration Certificate: If the application is found to be in order and meets all the requirements, the Income Tax Department will issue the registration certificate under Section 12A of the Income Tax Act. This certificate will be valid unless it is cancelled or withdrawn by the department.
   

80G Registration
 

• Eligibility Check: Ensure that the organization meets the eligibility criteria for 80G registration. The organization must be engaged in charitable or religious activities and must not be operating for the benefit of any particular religious community or caste.
   
• Preparation of Documents: Gather the necessary documents required for 80G registration. This may include the registration certificate under Section 12A, audited financial statements, PAN card, address proof, details of activities undertaken, and other relevant documents.
   
• Application Submission: Prepare the application for 80G registration in Form 10G as per the Income Tax Rules, 1962. The application should be submitted online through the Income Tax Department's e-filing portal.
   
• Submission of Documents: Upload all the required documents along with the application form. Ensure that the documents are properly scanned and uploaded in the specified format.
   
• Verification and Processing: The Income Tax Department will verify the application and documents submitted. They may request additional information or clarification if needed.
   
• Issuance of Registration Certificate: If the application is found to be in order and meets all the requirements, Finally the Income Tax Department will issue the registration certificate under Section 80G of the Income Tax Act. This certificate will enable the organization to issue tax exemption certificates to donors.
   
• The application for registration is filed within 5-10 days. Total time for approval by the Jurisdictional Principal Commissioner is 20-30 days.

• Trust deed/society registration certificate/section 8 company certificate
• Memorandum of Association (MOA) and Articles of Association (AOA) (for section 8 companies only)
• PAN Card of the organization
• Bank Account Statement of the organization
• Audited accounts of the organization for the last three years
• List of Details of trustees/members/directors of the organization
• List of Business activities carried out by the organization

Choosing SS Auditors for 12A and 80G registration offers several advantages. The experienced professionals at SS Auditors provide expert guidance through the complex registration process, ensuring that each step is handled with precision and care. They assist in the preparation and organization of all necessary documents, making sure that everything is in order for a successful application.

No, an organization must first obtain 12A registration before applying for 80G registration. 12A registration is a prerequisite for 80G registration.

If the application is rejected, the organization can address the deficiencies mentioned by the Income Tax Department and reapply. It is advisable to seek professional assistance to ensure that the application meets all the necessary criteria and documentation requirements.

To be eligible for 12A registration, the organization must be a registered charitable or religious trust/institution. It must engage in activities that are genuinely charitable or religious in nature, and it must not operate for the benefit of any particular religious community or caste.

The organization must be engaged in charitable or religious activities and must not be operating for the benefit of any particular religious community or caste. It must also have obtained 12A registration before applying for 80G registration.

Legal Disclaimer

 

The information on this website is provided for general informational purposes only. It does not constitute legal or professional advice. We do not guarantee the accuracy, timeliness, or completeness of the information provided. You should always seek the advice of a professional consultant or attorney regarding your specific situation. Use of this website is at your own risk and subject to our Terms of Use.

 

SS Auditors understands the importance of client satisfaction and strives to provide high-quality auditing services. However, it is important to note the following refund policy:

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Cancellation & Refund Policy

 

S S AUDITORS AND TAX CONSULTANTS believes in helping its customers as far as possible, and has therefore a liberal cancellation policy. Under this policy:

• Cancellations will be considered only if the request is made immediately after placing the order. However, the cancellation request may not be entertained if the orders have been communicated to the vendors/merchants and they have initiated the process of shipping them.

 

• S S AUDITORS AND TAX CONSULTANTS does not accept cancellation requests for perishable items like flowers, eatables etc. However, refund/replacement can be made if the customer establishes that the quality of product delivered is not good.

 

• In case of receipt of damaged or defective items please report the same to our Customer Service team. The request will, however, be entertained once the merchant has checked and determined the same at his own end. This should be reported within only same day days of receipt of the products. In case you feel that the product received is not as shown on the site or as per your expectations, you must bring it to the notice of our customer service within only same day days of receiving the product. The Customer Service Team after looking into your complaint will take an appropriate decision.

 

• In case of complaints regarding products that come with a warranty from manufacturers, please refer the issue to them. In case of any Refunds approved by the S S AUDITORS AND TAX CONSULTANTS, it’ll take 3-5 Days for the refund to be processed to the end customer.

 

Legal Disclaimer

 

The explanations and information provided on this page are general and high-level guidelines on how to write your own Shipping Policy. This article should not be relied upon as legal advice or specific recommendations, as we cannot foresee the exact shipping policies you wish to establish between your business and your customers. We recommend seeking legal advice to assist you in understanding and creating your own Shipping Policy.

 

Shipping Policy - The Basics

 

A Shipping Policy is a legally binding document that establishes the legal relations between you and your customers. It provides a framework for outlining your obligations and addressing various potential issues that may arise, and what happens in each case.

 

A Shipping Policy is good practice and benefits both sides—you and your customers. Customers benefit from being informed about what to expect from your service, while you benefit because clear Shipping Policies can attract more customers by eliminating uncertainties about shipping timeframes or processes.