ABOUT 80G AND 12A REGISTRATION
Registration done under section 80G of the Income Tax Act, 1961 allows benefits to the donor for contributions made to certain relief funds and charitable institutions registered under it, however registration under Section 12A of the Income Tax Act will assist an organization to get an exemption from Income Tax. Further, Registrations under section 12A and 80G is applicable for Charitable and Religious Trusts, Societies, NGO’s and Section 8 Companies registered under Companies Act, 2013.
Document/Details required for 80G/12A Registration
- Self-certified copy of the instrument of creation/establishment of trust or otherwise copy of the document evidencing the creation (Copy of Incorporation Certificate);
- Self certified copy of the MOA and AOA of the Section 8 Company;
- Copy of PAN Card of the Company;
- Income Tax Portal login Credentials;
- Digital Signature file of the trustee of the Company.
- Copy of PAN- Aadhar of the Directors/ Trustee of the Company
ELIGIBILITY
UNDER SECTION 12A
Charitable Trusts, Religious Trusts, Societies and Section 8 Companies Not applicable to the Private or family Trust.
UNDER SECTION 80G
Donation made to charities prescribed under category 80G. The NGO shall be duly registered under the Act.
FREQUENTLY ASKED QUESTIONS
WHAT IS SECTION 12-A OF INCOME TAX ACT. ?
Total Income of Charitable Trusts, Non-Profit Organizations, Welfare Societies, Religious Institutions, etc. are exempt from tax after getting registration under section 12A of the Income Tax Act, 1961. From 1st April 2021, all new registration will be given for 5 years only and organization has to apply for renewal after each 5 years.
WHAT IS SECTION 80-G OF INCOME TAX ACT ?
After getting registration under section 80G of Income Tax Act, 1961 by a charitable Institution, Taxpayers/Donors can claim deduction from Income Tax for contributions made to that organization. As per amended made from 01st April, 2021, registrations will be valid for a period of 5 years and thereafter approval for 80G has to be again applied for at least 6 months prior to the expiry of the registration.
WHEN AN ORGANIZATION CAN APPLY FOR REGISTRATION UNDER SECTION 12A AND BUG OF INCOME TAX ACT?
Application for registration under section 12A and 80G can be applied just after registration of the NGO.
WHERE TO APPLY FOR REGISTRATION UNDER SECTION 12A AND 80G OF INCOME TAX ACT?
Application for registration under section 12A and 8OG shall be made to the jurisdictional Commissioner of Income-tax (Exemption) of that organization.
CAN BOTH THE APPLICATIONS UNDER SECTION 12A AND 80G OF INCOME TAX ACT BE APPLIED TOGETHER?
Yes, Applications to the jurisdictional Commissioner of Income-tax (Exemption) can be made together for both i.e., Section 12A and 80G although it can also be applied separately. However, if separate application is being made for 12A and 80G registrations, then application for registration u/s 12A will be made first in sequence. Getting 12A registration is must for applying application for registration u/s 80G of Income Tax Act.
WHAT IS THE TIMELINE FOR GETTING REGISTRATION UNDER SECTION 12A AND 80G OF INCOME TAX ACT?
If application for registration under section 12A and 80G has been filed correctly, Registration will be available within 3 months from the end of the month in which the application is received.
WHAT IS THE VALIDITY PERIOD OF THE REGISTRATION UNDER SECTION 12A AND 80G OF INCOME TAX ACT?
Registrations under section 12A and 80G are valid for only 5 (Five) years, after that fresh application shall be made to the Jurisdictional Commissioner of Income Tax (Exemptions) within 6 (Six) months before the expiry of the validity period of the registrationy
WHAT APPLICATION FORMS ARE BEING USED FOR APPLYING FOR REGISTRATION UNDER SECTION 12A AND 80G OF INCOME TAX ACT?
12A Registration : Form 10A 80G Registration: Form 10G (For New Application and Renewal both)