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Check List for Registration U/s. 12A & 80G of Income Tax Act,1961 http://taxguru.in/income-tax/check-list-registration-section-12a-80g-incom...

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Check List for Registration U/s. 12A & 80G of Income Tax Act,1961
(http://taxguru.in/income-tax/check-list-registration-section-12a-80g-income-
tax-act1961.html)

 Sandeep Kanoi (http://taxguru.in/author/admin/)


| Income Tax (http://taxguru.in/category/income-tax/)
 18 Aug 2015 (http://taxguru.in/2015/08/18/)  191,519 Views
 30 comments (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-income-
tax-act1961.html#pcomments)
(http://www.printfriendly.com)
Komal Tyagi

Name of the applicant: – M/s —————-

Both applications can be applied together or it can also be applied separately also. If some
organization is willing to apply both applications separately, then application for registration
u/s 12A will be applied first. Getting 12A registration is must for applying application for
registration u/s 80G of Income Tax Act, 1961.

PROCEDURE FOR REGISTRATION:-

Step-1: Dully filled-in application will be submitted to the exemption section of the Income Tax
Department.

Step-2: NGO will receive notice for clarifications from Income Tax Department in 2-3 months
after applying.

Step-3: Reply of notice will be submitted by the consultant along with all relevant desired
documents to the Income Tax Departments.

Step-4: Consultant will personally visit the Income Tax Departments to follow-up the case on
behalf of the applicant organization.

Step-5: Exemption Certificate will be issued.

Documents required for registration u/s 12A AND 80G:

1. Dully filled in Form – 10A for registration u/s 12A registration;

2. Dully filled in Form – 10G for registration u/s 80G registration;

3. Registration Certificate and MOA /Trust Deed (two copies – self attested by NGO
head);

4. NOC from Landlord (where registered office is situated);

5. Copy of PAN card of NGO;

6. Electricity Bill / House tax Receipt /Water Bill (photocopy);

7. Evidence of welfare activities carried out & Progress Report since inception or last 3
years;

1 of 10 3/20/17, 11:22 AM
Check List for Registration U/s. 12A & 80G of Income Tax Act,1961 http://taxguru.in/income-tax/check-list-registration-section-12a-80g-incom...

8. Books of Accounts, Balance Sheet & ITR (if any), since inception or last 3years;

9. List of donors along with their address and PAN;

10. List of governing body board of trustees members with their contact details; ×
11. Deed for verification Original RC and MOA /Trust;

12. Authority letter in favor of NGO Factory;

13. Any other document/ affidavit / undertaking information asked by the Income Tax
department.

Questions Remarks

What is Section 12-A of Income Tax Act? Income of an organization is exempted if NGO has
12-A registration. This is one time registration.

What is section 80-G of Income Tax Act? If an organization has obtained certification under
section 80-G of Income Tax Act then donors of that
NGO can claim exemption from Income Tax. Earlier
it was not not one time registration and trust were
required to get 80G Certificate renewed after
validity period.
But As per Circular 7/2010 dated 27.10.2010
(http://taxguru.in/income-tax/clarification-regarding-
period-of-validity-of-approvals-issued-under-
section-1023civ-v-vi-or-via-and-section-80g5-of-
the-income-tax-act.html) issued by the CBDT, all
Trusts enjoying exemption u/s 80G as on
1.10.2009 and other Trusts obtaining 80G
certificate after 1.10.2009 shall continue to hold
and enjoy the same for perpetuity unless revoked
by the Income Tax Authorities.

When an organization can apply for registration Application for registration under section 12A and
under section 12A and 80G of Income Tax Act? 80G can be applied just after registration of the
NGO.

Where to apply for registration under section 12A Application for registration under section 12A and
and 80G of Income Tax Act? 80G can be applied to the Commissioner of Income
Tax (Exemption) having jurisdiction over the
institution.

Can both the application under section 12A and Yes, Both applications can be applied together or it
80G of Income Tax Act be applied together? can be also applied separately. If some
organization is willing to apply both applications
separately, then application for registration u/s 12A
will be applied first. Getting 12A registration must
for applying application for registration u/s 80G of
Income Tax Act.

What is the timeline for getting registration under If application for registration under section 12A and
section 12A and 80G of Income Tax Act? 80G will be applied through NGO factory, it should
take 3-4 months.

What applications Form are being used for For 12A registration : Form 10AFor 80G
applying for registration under section 12A and registration : Form 10G ( For New Application and
80G of Income Tax Act? renewal both)

What is the validity period of the registration under 12A registration: Lifetime validity80G registration:
section 12A and 80G of Income Tax Act? 1to 3 years validity

2 of 10 3/20/17, 11:22 AM
Check List for Registration U/s. 12A & 80G of Income Tax Act,1961 http://taxguru.in/income-tax/check-list-registration-section-12a-80g-incom...

What are the conditions on section 80G? There are few conditions on section 80G:—
The NGO should not have any Income which is not
exempted, such as business income. If the NGO
has business income then it should maintain ×
separate books of account and should not divert
donations received for the purpose of such
business.— The bylaws or objectives of the
NGOs should not contain any provision for
spending the income or assets of NGO for the
purpose other than charitable.
— The NGO should not work for the benefit of
particular religious community or caste.
— The NGO should maintain regular accounts
of receipt & expenditure.
— The NGO should properly register under the
societies Regulation Act 1860 or under any law
corresponding to that Act or should register under
section 25 of the Companies Act 1956.

What is the Tax Exemption Limit on donation? There is a limit on how much money can be
exempted from the Income Tax:— If the amount
of deduction to a charitable organization or trust is
more than 10% of the gross total Income computed
under the Act (as reduced by income on which
income tax is not payable under any provision of
this Act and by any amount in respect of which the
assessee is entitled to a deduction under any other
provision of this Chapter), then the amount in
excess of 10% of Gross Total Income shall not
qualify for deduction under section 80G.— The
persons or organizations who donate under section
80G gets a deduction of 50% from their taxable
Income.

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Check List for Registration U/s. 12A & 80G of Income Tax Act,1961 http://taxguru.in/income-tax/check-list-registration-section-12a-80g-incom...

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Tags : section 12a (http://taxguru.in/tag/section-12a/) (63) Section 80G (http://taxguru.in ×


/tag/section-80g/) (46)

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30 responses to “Check List for Registration U/s. 12A & 80G of Income
Tax Act,1961”
1. Vivek says:
March 14, 2017 at 4:48 pm (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-income-
tax-act1961.html/#comment-1949924)
Hi,

I am building an online portal for church(s) in India, using which they can build their own sites without
coding.
Online Donation is one of the features which is being planned.

What compliance should my company be filing if it has to enable receiving online donations on behalf of
church?

Reply (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-income-
tax-act1961.html?replytocom=1949924#respond)
2. gaurav says:
February 27, 2017 at 12:30 pm (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-
income-tax-act1961.html/#comment-1947882)
for a trust registered in gurgaon, where should one apply for 12a and 80g ?

Reply (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-income-
tax-act1961.html?replytocom=1947882#respond)
Varma says:
February 28, 2017 at 11:15 pm (http://taxguru.in/income-tax/check-list-registration-section-
12a-80g-income-tax-act1961.html/#comment-1948059)
You Should apply in Commissioner of Income Tax (CIT)(Exemption) in Gurgoan

For any Income Tax Queries: Call / whatsapp : 9052535440 write to me: Dsssvtax@gmail.com
(mailto:Dsssvtax@gmail.com)

Reply (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-income-
tax-act1961.html?replytocom=1948059#respond)
3. bhushan shet says:
February 17, 2017 at 4:45 pm (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-
income-tax-act1961.html/#comment-1946419)
our organisation is a charitable trust registered under BPT Act 1950. We previously applied for
registration under 12A and we are holding the certificate under section 80G.
The 80G certificate is expired long back. Please let us know the procedure to renew the same. our
income tax return file is up to date.

Reply (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-income-
tax-act1961.html?replytocom=1946419#respond)
4. c.kulbhaiyya says:
February 15, 2017 at 9:07 am (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-
income-tax-act1961.html/#comment-1946084)
dear sir
jeevan vikas sanstha-paithan
reg to 12AA & 80G
INFORMATION

Reply (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-income-
tax-act1961.html?replytocom=1946084#respond)
5. yagyesh says:
January 30, 2017 at 12:06 pm (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-
income-tax-act1961.html/#comment-1943291)
we get registered our trust and now want to registered u/s 12 AA and 80 g of Income tax Act. our
registered office is situated at Aligarh(UP) and our bracnch office is at Raipur (Chhattisgarh ). Can we

4 of 10 3/20/17, 11:22 AM
Check List for Registration U/s. 12A & 80G of Income Tax Act,1961 http://taxguru.in/income-tax/check-list-registration-section-12a-80g-incom...

apply for registration u/s 12 AA at jurisdiction of Branch office

Reply (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-income-
tax-act1961.html?replytocom=1943291#respond)
6. KHoshbub Alam Ahmed says: ×
January 12, 2017 at 8:38 am (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-
income-tax-act1961.html/#comment-1936720)
How many trustee needs in a trust for 12A and 80G registration. Thanks. Khoshbub. A

Reply (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-income-
tax-act1961.html?replytocom=1936720#respond)
7. Varma says:
January 12, 2017 at 1:39 am (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-
income-tax-act1961.html/#comment-1936645)
Non-profit ngo organization like trust, society or nonprofit company,should apply immediately for 12A
certificate after it’s registration .In case of delay in applying for registration then the nonprofit ngo
organization should submit Audit Reports for the past three years or as may be available.

For any Income Tax Queries:


Call / whatsapp : 9052535440
write to me: Dsssvtax@gmail.com (mailto:Dsssvtax@gmail.com)

Reply (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-income-
tax-act1961.html?replytocom=1936645#respond)
8. Varma says:
January 7, 2017 at 5:19 pm (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-income-
tax-act1961.html/#comment-1935007)
Application should be made within one year of the creation of the Trust/society. Such Application should
be made in Form no.10A. In case, such an application is delayed, and the registration will be allowed
from the financial year in which such application is made i.e. for earlier years the society will have to pay
the Income Tax at the usual rate.
For any Income Tax Queries:
Call / whatsapp : 9052535440
write to me: Dsssvtax@gmail.com (mailto:Dsssvtax@gmail.com)

Reply (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-income-
tax-act1961.html?replytocom=1935007#respond)
9. dasari srinivasa rao says:
December 24, 2016 at 9:11 am (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-
income-tax-act1961.html/#comment-1929942)
I registered Society before 20 months, now i want to get the 12A and 80 certificates for income tax
department. please inform me it is possible or not.
thanking you sir for your valuable time and advises.

Reply (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-income-
tax-act1961.html?replytocom=1929942#respond)
10. Dr Rajneesh says:
December 7, 2016 at 4:44 pm (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-
income-tax-act1961.html/#comment-1917930)
Sir my hospital is private limited hospital in jabalpur we require income tax exemption certificate , we also
have NGO. IT dept told us to fill12A form ,pls help

Reply (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-income-
tax-act1961.html?replytocom=1917930#respond)
Mahesh says:
December 9, 2016 at 8:22 pm (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-
income-tax-act1961.html/#comment-1920775)
Sir kindly contact us for jabalpur location @ advisetax@yahoo.in (mailto:advisetax@yahoo.in)

Reply (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-income-
tax-act1961.html?replytocom=1920775#respond)
11. Chandrakant G. Choudhari says:
November 17, 2016 at 4:33 pm (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-
income-tax-act1961.html/#comment-1901651)
I am trustee of a trust. The trust has been expired its 80 G certificate in 1999. can I renew it. or go to
apply for new certificate.

Reply (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-income-
tax-act1961.html?replytocom=1901651#respond)
12. RAGHUNATHA.P.RAYKAR says:
October 22, 2016 at 9:42 am (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-
income-tax-act1961.html/#comment-1888556)
our trust has obtained 12a exemption during 2003 and is filing I T Return regularly with old pan manually
upto A.Y. 2013-14.. while filing IT Return for the A.Y. 2014-15, online system displays that the pan is
invalid as the fourth letter is A instead of T. Hence, we have obtained new valid pan and the 4th letter of
pan is T and we have submitted I.T.Return online for the A.Y.2014-15 quoting new valid pan. CPC has not

5 of 10 3/20/17, 11:22 AM
Check List for Registration U/s. 12A & 80G of Income Tax Act,1961 http://taxguru.in/income-tax/check-list-registration-section-12a-80g-incom...

given exemption u/s 12a to our new Valid PAN. How to solve the issue

Reply (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-income-
tax-act1961.html?replytocom=1888556#respond)
13. RAGHUNATHA.P.RAYKAR says: ×
October 22, 2016 at 9:36 am (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-
income-tax-act1961.html/#comment-1888554)
our trust is granted 12a exemption with old pan.and trust is filing I.T.Return with old pan. while filing IT
Return for the A.Y. 2014-15 online system display that the pan of the trust is invalid as the 4th letter is A
instead of T. Immediately we have applied for new valid pan in which 4th letter is T and we have
submitted return with new valid pan. CPC has not considered our 12a exemption for new valid pan. how
to solve the issue.

Reply (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-income-
tax-act1961.html?replytocom=1888554#respond)
14. Abinash Koshore Bora says:
October 22, 2016 at 3:22 am (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-
income-tax-act1961.html/#comment-1888457)
I am a member of United NGO Forum of Nagaon.Assam
Now our some member organization want to apply for 12A ,80G reg.
Plz Guide us
AKBora
CEO

Reply (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-income-
tax-act1961.html?replytocom=1888457#respond)
Anup Mukherjee says:
November 29, 2016 at 5:15 pm (http://taxguru.in/income-tax/check-list-registration-section-
12a-80g-income-tax-act1961.html/#comment-1912183)
Hello Abinash

All your member MGOs can apply for registration immediately. They need to submit registration
documents, PAN, address proof, details of Governing Body members and Promoters, and if the
NGO is not new, then accounts of last three years need to be submitted.

Reply (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-income-
tax-act1961.html?replytocom=1912183#respond)
15. Abinash Koshore Bora says:
October 22, 2016 at 3:20 am (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-
income-tax-act1961.html/#comment-1888456)
I am a Member og Unityed NGO forum of Assam. noe our some NGO want toapply 12A and 8og
Plz. Guide us

Reply (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-income-
tax-act1961.html?replytocom=1888456#respond)
16. mr kumar says:
August 23, 2016 at 9:18 am (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-income-
tax-act1961.html/#comment-10417)
call 18002700072

Reply (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-income-
tax-act1961.html?replytocom=10417#respond)
17. B.Sasibhushana Chowdary says:
February 12, 2016 at 4:55 pm (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-
income-tax-act1961.html/#comment-6121)
Sir, We the NGO call JANA CHETANA, We had 12A but at present its misplaced, we are not able to
submit the same, w had no any proof of the same. Recently we had a problem with IT for filing IT returns
through on line. Its required 12A Registration Number. How the problem selved and what we do to get the
same or fresh certificate. Pl inform the the solve the problem.
B.S.Chowdary.

Reply (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-income-
tax-act1961.html?replytocom=6121#respond)
18. Sunil Shyambhattnavar says:
January 30, 2016 at 4:51 pm (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-
income-tax-act1961.html/#comment-5817)
how can we get details of 12a registration company. Any sorce is their to find out company details.

Reply (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-income-
tax-act1961.html?replytocom=5817#respond)
19. subhash macha says:
January 21, 2016 at 8:50 pm (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-
income-tax-act1961.html/#comment-1884815)
Please send the checklist for 35ac certificate and its importance to every trust

Reply (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-income-

6 of 10 3/20/17, 11:22 AM
Check List for Registration U/s. 12A & 80G of Income Tax Act,1961 http://taxguru.in/income-tax/check-list-registration-section-12a-80g-incom...

tax-act1961.html?replytocom=1884815#respond)
20. Kamal says:
January 16, 2016 at 7:51 am (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-
income-tax-act1961.html/#comment-1883496)
Want to apply for 80G certificate
×
Reply (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-income-
tax-act1961.html?replytocom=1883496#respond)
21. deepak sharma says:
January 9, 2016 at 1:36 am (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-income-
tax-act1961.html/#comment-1881768)
hello dear
I would like to know some information about 12a and 80g
mainly what is the different between both and secondly when we can apply for both together and
sepretely..
and what is a criteria to apply for that.

Thank you

Reply (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-income-
tax-act1961.html?replytocom=1881768#respond)
22. yogesh kumar says:
November 22, 2015 at 6:53 pm (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-
income-tax-act1961.html/#comment-1869137)
Hi
I registered my trust before one month. Now how can I apply for 12a 80 g certificate. Thanks
Regards
Yogesh kumar

Reply (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-income-
tax-act1961.html?replytocom=1869137#respond)
Thejas says:
February 20, 2017 at 4:14 pm (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-
income-tax-act1961.html/#comment-1946836)
yes you can

Reply (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-income-
tax-act1961.html?replytocom=1946836#respond)
23. subhash bhaskar says:
November 6, 2015 at 11:47 am (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-
income-tax-act1961.html/#comment-1865799)
Hi everyone
Can anyone explain the concept of NGO factory?

Reply (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-income-
tax-act1961.html?replytocom=1865799#respond)
24. Komal Tyagi says:
August 18, 2015 at 11:06 pm (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-
income-tax-act1961.html/#comment-1803749)
I realise the mistake in the above article and aplogise for the same.
Thank you for your feedback.

Reply (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-income-
tax-act1961.html?replytocom=1803749#respond)
25. CA YUGAL PUUROHIT says:
August 18, 2015 at 1:38 pm (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-income-
tax-act1961.html/#comment-1802979)
mistake in article as 80G registration is also granted for lifetime.it was earlier that the 80 g was granted
for 1-3 years but now it is for life time.

Reply (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-income-
tax-act1961.html?replytocom=1802979#respond)
26. Rohan says:
August 18, 2015 at 11:32 am (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-
income-tax-act1961.html/#comment-1802874)
Hi Komal,
Great article!
One small correction – As per Circular 7/2010 issued by the CBDT, all Trusts enjoying exemption u/s 80G
as on 1.10.2009 and other Trusts obtaining 80G certificate after 1.10.2009 shall continue to hold and
enjoy the same for perpetuity unless revoked by the Income Tax Authorities.

Hence, both 12AA and 80G certificates have perpetual validity unless revoked.

Reply (http://taxguru.in/income-tax/check-list-registration-section-12a-80g-income-
tax-act1961.html?replytocom=1802874#respond)

7 of 10 3/20/17, 11:22 AM
Check List for Registration U/s. 12A & 80G of Income Tax Act,1961 http://taxguru.in/income-tax/check-list-registration-section-12a-80g-incom...

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