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What is 12A & 80G Registration
Income of an organization is exempted from Income Tax if an NGO has 12AB registration. If an organization has obtained certification under section 80G of Income Tax Act, then donors of that NGO can claim exemption from Income Tax. Application for registration under section 12AB and 80G can be applied just after the registration of NGO.
Application for registration under 80G and 12AB can be applied together or it can be applied separately. If an organization wants to apply for both registrations separately, then application for registration u/s 12AB would be applied first. Getting 12AB registration is mandatory for application of registration u/s 80G of Income Tax Act, 1961.
Documents Required for 12AB & 80G Registration

Form 10A for registration u/s 12AB & 80G

Registration Certificate & MoA in case of Section 8 Company and Society

Trust Deed in case of a Trust

Address proof where the organization is registered

Copy of PAN of the NGO

Bank account statement of last three years

List of donors along with their details

Activity and Progress/Project Report of past three years
Requirements of Registration u/s 12AB & 80G
- The organization must be a registered NGO
- Registration u/s 80G can be applied only after Section 12AB registration
- NGO should not have any income generated from a business
- The organisation must maintain a regular book of accounts in favor of their receipts and expenses
Procedure of Registration u/s 12AB
- Application for 12AB registration is made in Form 10A which is prescribed in Rule 17A of the Income Tax Act, 1962. It has to be filed with proper documents to Jurisdictional Principal Commissioner or Income Tax Comissioner (Exemptions).
- On receiving the application for registration, the Commissioner verifies the documents and genuineness of the NGO activities. He may call for additional documents and other information which he considers important or necessary.
- After verification, the Commissioner passes an order in writing for the grant of 12AB Registration. If the Commissioner is not satisfied, he will reject the application, after which the applicant is provided a fair chance to be heard.

Procedure of Registration u/s 80G

- Application for 80G registration is made in Form 10G. It has to be filed with proper documents to Jurisdictional Principal Commissioner or Income Tax Comissioner (Exemptions).
- On receiving the application for registration, the Commissioner verifies the documents and genuineness of the NGO activities. He may call for additional documents and other information which he considers important or necessary.
- After verification, the Commissioner passes an order in writing for the grant of 80G Registration. If the Commissioner is not satisfied, he will reject the application, after which the applicant is provided a fair chance to be heard.
F.A.Q.
Income of an organization is exempted from Income Tax if an NGO is registered under section 12AB registration.
If an organization has obtained registration under section 80G of Income Tax Act, then donors of that NGO can claim exemption from Income Tax.
Application for 12AA registration is made in Form 10A. It has to be filed with proper documents to the Jurisdictional Principal Commissioner of Income Tax (Exemptions).
- The organization must be a registered NGO
- NGO should not have any income generated from a business
- The organisation must maintain a regular book of accounts in favor of their receipts and expenses
Application for 80G registration is made in Form 10G. It has to be filed with proper documents to the Jurisdictional Principal Commissioner of Income Tax (Exemptions).