12A & 80G Registration for NGOs

What are 12A and 80G registrations?

• 12A / 12AB registration exempts the income of a charitable trust, society or Section 8 company from income tax, provided it is applied to charitable purposes.
• 80G registration lets people and companies who donate to your NGO claim a deduction for the donation in their income tax return – a powerful incentive for donors.

Together, 12A and 80G registration are essential for any NGO that wants to raise donations or CSR funding: most donors, foundations and companies will not give without them. They are separate approvals, but both are applied for online to the Income Tax Department.

Provisional and regular registration

Applying early matters: an NGO without registration pays tax on its surplus, and its donors get no deduction.

Who can apply?

• Public charitable trusts
• Societies registered for charitable purposes
• Section 8 companies

The NGO's objects must be charitable – relief of the poor, education, medical relief, environment, preservation of heritage or other objects of general public utility – and its activities must match those objects.

What the department checks

The Commissioner reviews your trust deed or bye-laws, PAN, registration certificate, accounts and activity reports. For regular registration, the department checks that the activities are genuine and in line with the objects, and that the NGO complies with other laws that apply to it. Questions are raised online, and timely, well-documented replies are the key to approval.

Common reasons applications are rejected

• Objects in the trust deed or bye-laws that are not purely charitable, or that allow benefit to founders
• Missing or inconsistent documents
• Activities that do not match the stated objects
• No proper accounts or bank records for operating NGOs
• Not replying to the department's questions in time

Our team reviews your constitution and records before filing, so the application is right the first time.

Yearly compliance after registration

• Apply your income to charitable purposes – generally at least 85% of it in the same year, or accumulate it for specific purposes within the limits allowed.
• Get the accounts audited where income before exemption exceeds the basic exemption limit, and file the audit report before the return.
• File the income tax return every year.
• Report donations – file the statement of donations received (Form 10BD) and issue donation certificates (Form 10BE) to donors.
• Keep donor records – donors cannot claim a deduction for cash donations above ₹2,000, so encourage bank transfers and UPI.

From 1 April 2026 these rules sit in the Income-tax Act, 2025, with new section numbers and forms as they are notified; registrations granted under the old Act continue.

Your next steps

Not registered yet? Start with NGO registration or a Section 8 company. Once you have 12A and 80G, register on NGO Darpan and with the Ministry of Corporate Affairs for CSR funding, and consider FCRA registration when you are ready to accept foreign donations.