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12A and 80G Registration

12 A Registration

When NGO (trust, society or nonprofit company) get registered with Income Tax department under Income Tax Act 1961, to claim tax exemption for their income, it called the 12A registration.

From the Date of establishment of an NGO, should apply for registration with Income tax department to get 12A certificate. If delayed in applying for registration then the NGO should submit Audit Reports as may be available.

The Income tax officers have the rights to grant or to refuse registration to your application. Also, note that, 12A registration of an NGO shall be cancelled by the Income tax department, if it feels that NGO is not fit as per law at any point of time.

80 G Registration

As we already know that, NGO can avail income tax exemption by getting itself registered and complying with certain other formalities, but such registration does not provide any benefit to the persons making donations. The Income Tax Act has certain provisions, which offer tax benefits to the "donors". All NGO's should avail the advantage of these provisions to attract potential donors. Section 80G is one of such sections.

If an NGO gets itself registered under section 80G then the person or the organization making a donation to the NGO will get a deduction of 50% from his/its taxable income. The NGO has to apply in Form No. 10G As per Annexure 29 to the Commissioner of Income Tax for such registration. Normally this approval is granted for 2-3 years.


For approval under section 80G the following conditions are to be fulfilled:

i) the NGO should not have any income which are not exempted, such as business income. If, the NGO has business income then it should maintain separate books of accounts and should not divert donations received for the purpose of such business.

ii) The bylaws or objectives of the NGOs should not contain any provision for spending the income or assets of the NGO for purposes other than charitable.

iii) The NGO is not working for the benefit of particular religious community or caste.

iv) The NGO maintains regular accounts of its receipts & expenditures.

v) The NGO is properly registered under the Societies Registration Act 1860 or under any law corresponding to that act or is registered under section 25 of the Companies Act 1956.

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