How to get 12A and 80G Registration?

It is mandatory for all the NGOs such as Society, Trust or a Section 8 Company to get 12A and 80G Registration. Certificate of 80G Registration is issued by the Income Tax Department under Income Tax Act, 1961, and the main objective of registering 80G is to motivate donors to donate funds to the Organization. In contrast, the main aim of 12A registration is that the companies under the 12A Sections don't need to pay income tax as they are exempted from it. Scroll down to check more information regarding 12A and 80G Registration in India.

Following are some essential benefits of 12A and 80G Registration:

Benefits of 12A Registration are as follows:

• Exemption from Income Tax.
• An organization which is registered under Section 12A are eligible to receive Government and various private sector grants.
• Avail benefits under FCRA or Foreign Contribution Regulation Act, 2010.
• It's a one-time registration process, and it will be active till the date of cancellation. It does not require any renewal.
• Finance Act, 2014 has stretched the benefits of trust or a section 8 company registration that has been registered under Section 12A.

Benefits of 80G Registration are as follows:

• It makes the NGO a promising vision, enhancing its goodwill and confidence of those associated with your brand.
• If an NGO registered under 12A and 80G registration is eligible for Government funding.
• This registration also helps to seek foreign contribution.
• It attracts the donor to donate any charitable trusts.

Following is the eligibility criteria for 12A and 80G Registration in India:

• The NGOs must be registered under the Act.
• Not applicable to the Family Trust or Private Trust.
• They should be a charitable trust or a registered society.
• They must not have any income generated from a business.
• Maintain a regular accounts book in favour of their expenses and receipts.
• Anyone working for any particular religion or caste should not be eligible for this registration.
• In business-related case, the income they should maintain a separate book of accounts. All the donations received by the NGOs must not be used for such businesses.

Following are some vital documents required at the time of 12A and 80G registration:

Documents needed for 12A Registration are as follows:

• 10A Form.
• Trust Deed of a Trust.
• MOA and registration certificate of a society.
• Submit a copy of Certificate of Incorporation, Memorandum of Association (MOA), and Article of Association (AOA) of the Section 8 companies.
• Last three year bank statement of the Trust.
• PAN of the organization.
• Self-certified copy of registration under Section 12A (If any)

Documents required for 80G Registration are as follows:

• Form 10G.
• In the case of Societies and Section 8 Companies, submit registration certificate, and Memorandum of Association (MOA).
• In the case of Trust, submit Trust Deed.
• NOC from the property owner where the registered office is situated.
• Submit a copy of the PAN of the NGO.
• Submit a copy of the latest electricity bills, water bills, gas bills, telephone bills or House tax receipt.
• Submit a donor list along with their PAN and address.
• Submit the last three years of the book of accounts and ITR (Income Tax Return) documents.
• Submit original RC, Trust Deed or MOA.
• Detailed list of the boards of trustees.
• Last three years progress report and all the welfare activities lists.

Follow these steps to get 80G Registration done. Before the Registration, first, make sure that you have all the required documents for 80G Registration, as mentioned above.

• Apply for 80G Certificate through Form 10G to the Commissioner of Income Tax along with the required documents.
• Then, inspection is done by the Income Tax Department, and the required documents are submitted for 80G Registration.
• If Income Tax Officials find anything missing, they might ask for some extra or additional documents.
• After the successful verification of the application and all the documents, the Commissioner of Income Tax will issue the 80G Certificate.

Note: The validity of the 80Gcertificate is for the lifetime.

Follow these steps to get 12A Registration done. Before the Registration, first make sure that you have all the required 12A Registration documents, as mentioned above.

• First, apply the Form 10A, as per Rule 17A of the Income Tax Act, 1961.
• You need to fill the application under the guidelines of the Jurisdictional Commissioner of Income Tax.
• Then, inspection is done by the Income Tax Department, and the required documents are submitted for 12A Registration after the form is received.
• If Income Tax Officials find anything missing, they might ask for some extra or additional documents.
• After the whole process, the Commissioner passes an order for the grant of 12A certificate. The Commissioner will reject the application form if he/she discover anything wrong.

Note: The validity of a 12A certificate is for the lifetime.

12A and 80G Registration is very helpful in different ways, such as it attracts more donors; it also helps raise the fund from the Government, builds Trust, and so on. The registration application can be filed separately or together as well. To avoid any chance of rejection, you must submit all the documents carefully.

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