12A and 80G Registration are important tax registrations for eligible NGOs and non-profit organisations in India. 12A relates to income tax exemption, while 80G approval allows donors to claim tax deductions. Applications are generally filed through Form 104 or Form 105 based on the organisation’s activity and registration status.
What Is 12A Registration?
12A Registration is the commonly used term for the income-tax registration of eligible charitable and religious organisations in India.
An NGO may already be registered as a Trust, Society or Section 8 Company, but that registration only creates the legal entity. It does not automatically provide the income-tax benefits available to an eligible registered non-profit organisation.
12A-related registration allows an eligible NGO to claim the applicable tax benefits available under the non-profit tax framework, subject to compliance with the prescribed conditions.
Under the earlier Income-tax Act, 1961, this registration was commonly associated with Sections 12A, 12AA and 12AB.
Under the current Income-tax Act, 2025 framework, the registration of eligible non-profit organisations is primarily governed by Section 332.
The term 12A Registration is still commonly used in practice, even though the statutory framework has changed.
Registration does not make every receipt or income automatically tax-free. The organisation must continue to comply with the applicable rules relating to charitable activities, application of income, investments, accounts and other requirements.
What Is 80G Registration?
80G Registration is the commonly used term for the approval that allows eligible donors to claim a tax deduction on qualifying donations made to an approved organisation. It mainly benefits the donor rather than the NGO itself.
Under the earlier income-tax framework, this approval was commonly known as Section 80G approval. Under the current Income-tax Act, 2025 framework, the relevant approval is primarily governed by Section 354.
An NGO may therefore have its own income-tax registration but still require separate approval for donor-deduction purposes.
The actual deduction available to a donor depends on the applicable conditions under the income-tax law.
Difference Between 12A and 80G Registration
12A and 80G registrations serve different purposes for NGOs. 12A registration provides income tax exemption benefits to the organisation on eligible income, while 80G approval allows donors to claim deductions for eligible donations. Both registrations help NGOs maintain tax compliance and improve fundraising opportunities.
| Particulars | 12A Registration | 80G Approval |
|---|---|---|
| Main Purpose | Tax registration of eligible NGO | Approval for eligible donor deductions |
| Main Benefit | Benefits the organisation | Benefits eligible donors |
| Current Framework | Section 332 | Section 354 |
| Common Old Term | 12A / 12AB | 80G |
| Provisional Application | Form 104 | Form 104 |
| Regular Application | Form 105 | Form 105 |
| Renewal | Applicable as per registration | Applicable as per approval |
An NGO that receives donations from the public, individuals, businesses or institutions may consider both registrations depending on its eligibility and funding requirements.
Why 12A and 80G Registration Is Important
Legal registration of an NGO and income-tax registration serve different purposes.
A Trust may be registered under the applicable Trust law, a Society may be registered under the Societies Registration Act or applicable state law, and a Section 8 Company may be incorporated under the Companies Act. However, these registrations do not automatically provide income-tax benefits or donor-deduction approval.
12A and 80G registrations are important for eligible NGOs because they can help in:
- Accessing the applicable income-tax framework for non-profit organisations.
- Improving readiness for donations, grants and institutional funding.
- Enabling eligible donors to claim applicable tax deduction benefits.
- Maintaining better financial and compliance records.
- Supporting CSR and grant due diligence requirements.
- Building a structured compliance history.
- Improving transparency in receipt and utilisation of funds.
These registrations should not be considered a government guarantee of the NGO’s activities or performance. They are statutory registrations and approvals subject to applicable compliance requirements.
Who Can Apply for 12A and 80G Registration?
Eligible organisations such as charitable trusts, registered societies, Section 8 companies, charitable institutions and other non-profit organisations may apply for 12A registration and 80G approval, subject to applicable legal conditions and eligibility requirements. The eligibility criteria may vary depending on the organisation type and the applicable provisions.
| Organisation Type | Eligibility |
|---|---|
| Charitable Trust | Subject to applicable conditions |
| Registered Society | Subject to applicable conditions |
| Section 8 Company | Subject to applicable conditions |
| Charitable Institution | Subject to applicable conditions |
| Certain Educational Institutions | Depends on applicable category |
| Certain Religious or Charitable Institutions | Depends on applicable provision |
| Other Eligible Non-Profit Organisations | Subject to statutory conditions |
Eligibility should be checked separately for 12A-related registration and 80G-related approval.
Eligibility Criteria for 12A and 80G Registration
To apply for 12A registration and 80G approval, an organisation must meet applicable eligibility requirements. The NGO should have a valid legal structure, PAN, charitable objectives, genuine activities, proper financial records, governing documents and required application forms. Eligibility for 80G approval should be separately reviewed as it has additional conditions related to donor benefits.
| Eligibility Requirement | Details |
|---|---|
| Legal Entity | Trust, Society, Section 8 Company or other eligible NPO |
| PAN | Valid PAN of the organisation |
| Governing Documents | Trust Deed, MOA, Rules or other constitutional documents |
| Objects | Charitable or religious objects as applicable |
| Activities | Genuine and consistent with stated objects |
| Financial Records | Proper books and supporting documents |
| Governing Body | Correct details of trustees, directors or office bearers |
| Previous Registration | Previous approvals should be disclosed |
| Activity Status | Whether activities have started or not |
| Application Form | Form 104 or Form 105 depending on status |
Eligibility for 80G approval should also be reviewed separately because donor-deduction approval has its own conditions.
Charitable Purpose and Genuine Activities
The objects stated in the Trust Deed, Memorandum or other governing documents should support the organisation’s charitable or religious purpose, and the actual activities should remain consistent with those objects.
Where activities have commenced, the NGO should maintain clear records showing the nature of activities, beneficiaries, locations, funding sources and utilisation of donations or grants.
Supporting evidence may include activity reports, programme photographs, beneficiary records, invoices, bank statements, financial statements and utilisation records.
The organisation’s objects, activities and financial records should remain consistent with each other.
Benefits of 12A Registration
12A-related registration can provide important tax and compliance benefits to an eligible NGO.
Key benefits may include:
- Access to applicable income-tax benefits.
- Better utilisation of eligible income for charitable purposes.
- Improved grant readiness.
- Better financial discipline.
- Stronger compliance records.
- Better documentation for funding and due diligence.
- Improved readiness for future renewal.
- Better transparency in use of funds.
The benefits continue only if the organisation remains compliant with the applicable law.
Benefits of 80G Approval
80G-related approval can make donations more attractive to eligible donors because qualifying donations may provide a tax deduction.
Practical benefits may include:
- Eligible donors may claim applicable tax deduction.
- Better fundraising readiness.
- Improved donor documentation.
- Greater confidence among institutional donors.
- Better donation reporting.
- Improved record keeping.
- Better reconciliation of donations and donor certificates.
The deduction available to a donor depends on the applicable law, type of donation and other prescribed conditions.
Documents Required for 12A and 80G Registration
The documents required for 12A registration and 80G approval depend on the organisation’s legal structure and activities. Generally, applicants need to provide incorporation documents, PAN, address proof, governing body details, bank details, financial records, activity reports, previous approvals (if any) and Form 104/105 details. Additional documents may be required based on the organisation’s specific circumstances.
| Document | Purpose |
|---|---|
| Trust Deed / MOA / Rules / AOA | Verify legal structure and charitable objects |
| Registration Certificate / Incorporation Certificate | Confirm legal existence |
| PAN Card | Tax identity verification |
| Address Proof | Verify registered office details |
| Trustee / Director / Governing Body Details | Verify management details |
| Bank Details | Financial verification |
| Financial Statements and Accounts | Review financial history |
| Activity Report | Understand charitable activities |
| Activity Evidence (Photos, Reports, Records etc.) | Support genuineness of activities |
| Previous 12A / 12AB / 80G Registration or Approval | Verify existing status |
| Previous Rejection / Cancellation Orders | Where applicable |
| FCRA Registration | Where applicable |
| Earlier Year Accounts | Where applicable |
| Proposed Activity Details | Relevant for newly established NGOs |
| Form 104 / Form 105 Details | Determine correct filing category |
Additional documents may be required depending on the specific facts of the organisation.
Step-by-Step 12A and 80G Registration Process
The 12A and 80G Registration process starts with reviewing the NGO’s legal structure, objects, activity status and existing approvals. The correct application form is selected based on whether the organisation requires provisional registration, regular registration, renewal or another prescribed application.
Step 1: Review the NGO Structure
The first step is to verify the legal structure of the organisation. Check whether the NGO is registered as a Trust, Society, Section 8 Company or another eligible non-profit entity before proceeding with the 12A and 80G application process.
Step 2: Check the Objects
Review the Trust Deed, MOA or governing documents to ensure that the objects are consistent with the applicable charitable or religious requirements.
Step 3: Check Whether Activities Have Started
The organisation should verify whether its charitable activities have commenced or not. This helps determine the applicable registration category and the correct application process for 12A registration and 80G approval.
Step 4: Review Previous Registrations
Check whether the organisation has any previous 12A, 12AB or 80G registrations, approvals, rejections or cancellation orders. Reviewing earlier records helps ensure accurate filing and compliance with applicable requirements.
Step 5: Determine the Applicable Registration Requirement
Check whether the organisation requires:
- 12A-related registration,
- 80G-related approval, or
- both.
Step 6: Select the Correct Form
Select the appropriate application form based on the organisation’s status, activity commencement and registration requirements. The correct form selection helps ensure proper filing of the 12A registration and 80G approval application.
Step 7: Prepare Documents
Compile the constitutional documents, registration certificate, PAN, financial records, activity details and governing body information.
Step 8: Prepare Activity Information
Where activities have commenced, prepare a clear description of the programmes, beneficiaries, locations and use of funds.
Step 9: File the Application Online
After selecting the correct form and preparing the required documents, the application is submitted online through the applicable income tax portal. Ensure that all details, attachments and declarations are accurately provided before final submission.
Step 10: Complete Verification
After submitting the application, complete the required verification process as per the income tax portal requirements. Ensure that all details and documents are accurate to avoid delays or further queries from the department.
Step 11: Department Review
After submission, the Income Tax Department reviews the application, documents and details provided by the organisation. If any clarification or additional information is required, the applicant may need to respond within the prescribed time.
Step 12: Respond to Queries
Where additional information is requested, submit the relevant documents and explanation within the prescribed time.
Step 13: Registration or Approval Order
After successful processing, the Department issues the applicable registration or approval order. Provisional cases are issued through Form 106, while regular registration or approval cases are issued through Form 107.
Step 14: Maintain Compliance
After registration, the NGO should continue maintaining proper books, donor records, financial statements and activity evidence.
Form 104 – Provisional Registration
Form 104 is generally used where an eligible organisation has not yet commenced its activities and seeks provisional registration or approval.
A newly formed eligible NGO may use Form 104 for provisional registration under Section 332. Where applicable, the same form may also be used for provisional approval under Section 354. After successful processing, the provisional order is issued in Form 106.
Provisional registration or approval is generally valid for three tax years or up to six months from commencement of activities, whichever is earlier.
Once activities begin, the organisation should monitor the applicable timeline for moving to regular registration or approval.
Form 105 – Regular Registration and Approval
Form 105 is generally used for regular registration or approval.
It may apply where:
- Activities have already commenced.
- Provisional registration needs to move to regular registration.
- Existing registration is due for renewal.
- Existing approval is due for renewal.
- Objects have been modified.
- Another prescribed regular-registration situation applies.
Form 105 can cover Section 332 registration, Section 354 approval or both, depending on the applicant’s requirement. The regular registration or approval order is issued in Form 107.
Form 104 vs Form 105
| Situation | Applicable Form |
|---|---|
| New NGO where activities have not commenced | Form 104 |
| Provisional 12A-related registration | Form 104 |
| Provisional 80G-related approval (where applicable) | Form 104 |
| Activities already commenced | Form 105 |
| Conversion from provisional to regular registration | Form 105 |
| Renewal of registration or approval | Form 105 |
| Modification of objects requiring fresh application | Form 105 |
| Regular application for 12A and 80G together | Form 105 |
The correct form should be selected according to the actual facts of the NGO.
What Changed in 12A Registration in 2025?
Finance Act, 2025 introduced important changes for charitable trusts and institutions.One major change was the longer registration period available to eligible smaller organisations.Earlier, regular registration was generally granted for five years.
For qualifying organisations satisfying the prescribed income conditions, the registration period may be granted for 10 years.
The 10-year registration period may apply where the organisation’s total income, computed without giving effect to the relevant exemption provisions, does not exceed ₹5 crore in each of the two previous years preceding the year in which the application is made.
The 10-year registration benefit does not apply to an organisation applying for registration for the first time. Its availability depends on the applicable registration category and satisfaction of the prescribed income conditions. This change reduces the frequency of renewal for eligible smaller organisations.
Another important amendment removed the earlier position under which merely submitting an incomplete application could itself fall within the specified-violation framework.
These 2025 amendments should be distinguished from the separate introduction of the Income-tax Act, 2025 framework applicable from 1 April 2026.
Current Framework Under the Income-tax Act, 2025
From 1 April 2026, the statutory framework for charitable registrations has changed. The commonly used terms 12A/12AB Registration and 80G Approval now primarily correspond to registration under Section 332 and approval under Section 354, respectively. The updated application system uses Forms 104 and 105 instead of the earlier Form 10A and Form 10AB framework. However, NGOs and users may continue to use the terms 12A and 80G for practical purposes, while applications should be understood and filed according to the current legal provisions.
Existing 12AB and 80G Registrations after 1 April 2026
The commencement of the Income-tax Act, 2025 does not automatically make valid 12AB or 80G registrations issued under the earlier Income-tax Act, 1961 invalid.
An existing NGO should review its current registration or approval order, validity period, activity status and the applicable transition provisions before filing a fresh application.
A new application should not be filed merely because the section numbers or form numbers have changed under the new law.
This review is particularly important where the organisation holds a provisional registration or approval, has a pending application, has modified its objects, has an earlier rejection or cancellation order, or is approaching the expiry of its existing registration.
12A Registration Validity – 5 Years or 10 Years?
The validity of regular registration depends on the applicable category.In specified cases, regular registration may be granted for five tax years.
However, an eligible organisation satisfying the prescribed income conditions may be granted registration for ten tax years in applicable cases. The 10-year period should not be assumed automatically.
The organisation should review:
- Income for the relevant preceding years.
- Application category.
- Existing registration status.
- Applicable statutory conditions.
Validity of 80G Approval
80G-related approval is separate from 12A-related registration.
Therefore, the validity of Section 354 approval should be checked separately according to the applicable approval order and statutory provision.
The 10-year registration rule applicable in certain Section 332 cases should not automatically be treated as a 10-year 80G approval.
Departmental Verification and Possible Queries
The Income Tax Department may review the NGO’s objects, activities, financial records and supporting documents before granting registration or approval.
Common review areas may include:
- Genuineness of activities.
- Source and use of funds.
- Financial and bank records.
- Payments to related persons.
- Previous registration or approval history.
- Supporting documents and activity evidence.
Any query raised by the Department should be answered with clear and relevant supporting documents.
Modification of Objects
An NGO may modify its Trust Deed, MOA or other governing documents over time. However, changes in charitable objects should be reviewed carefully as they may affect the existing registration.
Where the modified objects require action under the applicable tax framework, a fresh or updated application may be required.
The amended objects should remain consistent with the organisation’s charitable or religious purpose.
Application and Use of Income
Registration is only the beginning of tax compliance. The NGO should continue maintaining clear records showing how its income, donations and other funds are received, applied and invested.
Important areas to track include:
- Donations and Grants: general donations, corpus contributions, institutional grants, project-based grants, and restricted funds received for specific purposes.
- Programme Expenditure: expenses directly incurred for carrying out the organisation’s charitable, religious, welfare, or community-based activities.
- Administrative and Capital Expenses: Office, management and capital expenditure connected with the organisation’s objects.
- Advances and Related-Party Payments: Payments or advances to trustees, directors, office bearers or related persons should be properly documented and compliant.
- Investments: Funds should be invested or held in the manner permitted under the applicable tax provisions.
The use of NGO funds should remain consistent with the organisation’s approved charitable or religious objects and be supported by proper accounting records.
Annual Compliance After Registration
After receiving 12A-related registration or 80G-related approval, the NGO should continue maintaining proper financial, tax and activity records.
Annual compliance may include:
- Books and Financial Records: Maintain proper books, bills, vouchers, bank records, and financial statements.
- Tax Filings: File the applicable income-tax return and audit report within the prescribed timelines.
- Donor Records: Maintain donor information and complete applicable donation reporting requirements.
- Activity Records: Preserve activity reports, supporting documents and utilisation records.
- Registration Monitoring: Track registration validity, renewals, approvals, and key compliance deadlines.
- Governance Records: Maintain proper trustee, director or governing-body records and resolutions.
Separate compliance may also arise under the Companies Act, FCRA, GST law, applicable Trust or Society law and other statutes relevant to the organisation.
Donation Reporting After 80G Approval
An NGO holding the applicable donor-deduction approval should maintain accurate donor information.
Important information may include:
- Donor name.
- PAN or prescribed identification.
- Address.
- Donation amount.
- Date of donation.
- Payment mode.
- Nature of donation.
- Applicable reporting details.
Correct donor information is important because the donation reporting filed by the organisation may affect the donor’s tax deduction.
Form 113 – Statement of Donations
Form 113 is the prescribed Statement of Donations under the current framework and broadly replaces the earlier Form 10BD system.
An organisation holding the applicable approval should report the prescribed donor and donation details through Form 113 within the applicable timeline.
The organisation should maintain accurate information relating to the donor’s name, PAN or prescribed identification, address, donation amount, date, payment mode and nature of donation to avoid reporting mismatches.
Form 114 – Donation Certificate
Form 114 is the prescribed donation certificate issued to eligible donors and broadly replaces the earlier Form 10BE system.
The details in Form 114 should match the information reported in Form 113 and the organisation’s internal donation records.
Accurate donor information is important because inconsistencies may affect the donor’s ability to claim the applicable tax deduction.
12A and 80G Registration Fees
There is no fixed Government filing fee prescribed for 12A and 80G Registration applications. The overall cost depends on the organisation’s structure, application type, document readiness and scope of work required.
| Factor | Effect on Cost |
|---|---|
| Entity Type | Trust, Society, Section 8 Company etc. |
| Application Type | Provisional, regular, renewal etc. |
| Registrations Required | 12A-related registration, 80G-related approval or both |
| Document & Activity Records | Depends on availability and complexity |
| Department Queries | Additional work may arise |
Any applicable statutory or portal charges should be verified from the official Income Tax e-Filing portal at the time of filing.
12A and 80G Registration Timeline
The time required depends on the type of application, completeness of documents and departmental review.
| Stage | Expected Position |
|---|---|
| Eligibility Review | Depends on information availability |
| Document Preparation | Depends on document readiness |
| Form Filing | After documents are complete |
| Provisional Processing | As per applicable Form 104 process |
| Regular Registration Review | Depends on statutory review |
| Query Response | Within the prescribed notice period |
| Final Order | After completion of applicable review |
Incomplete documentation or departmental queries may increase the processing time.
Common Mistakes to Avoid:
- Selecting the Wrong Form: Form 104 and Form 105 apply to different situations. Activity status should be checked before filing.
- Applying for Provisional Registration After Activities Have Started: An organisation should not assume that Form 104 is available once its activities have commenced.
- Treating 12A and 80G as the Same Registration: Both registrations serve different purposes and should be reviewed separately.
- Incomplete Documents: Unsigned or incomplete Trust Deeds, MOAs or registration certificates can create delays.
- Mismatch Between Objects and Activities: Actual programmes should remain consistent with the organisation’s stated objects.
- Weak Activity Evidence: An NGO that has already started activities should maintain proper evidence of programmes and beneficiaries.
- Incorrect Financial Information: Unexplained bank transactions, incomplete accounts or mismatched figures may result in queries.
- Ignoring Previous Registrations: Previous registration, approval, rejection or cancellation history should be properly reviewed.
- Generic Activity Description: Activity details should explain what the NGO actually does rather than simply repeating its object clause.
- Ignoring Provisional Registration Deadlines: Provisional registration should not be treated as permanent registration.
- Missing Renewal Dates: Registration, approval, certificate, and licence expiry dates should be monitored carefully to avoid missed renewals, compliance gaps, penalties, or disruption in operations.
- Incorrect Claims to Donors: An NGO should not state that every donation automatically qualifies for a tax deduction.
- Incomplete Donor Records: 14. Incorrect or incomplete PAN, address, contact, or donor details may create reporting errors, reconciliation issues, and difficulties in maintaining proper compliance records.
- Changing Objects Without Reviewing Tax Impact: Object modifications may affect registration and should be reviewed carefully.
- Improper Use of Funds: NGO funds should not be used for personal or unrelated purposes.
Why Choose Vakilkaro for 12A and 80G Registration?
Vakilkaro follows a structured process for 12A and 80G Registration based on the NGO’s legal structure, activity status and existing registration history.
- Eligibility Review: Review the organisation’s legal structure, charitable objects, activities and existing registrations before filing.
- Correct Form Selection: Determine whether Form 104 or Form 105 applies based on the organisation’s nature, registration status, and applicable filing requirements.
- Registration Requirement Review: Determine whether the organisation requires 12A-related registration, 80G-related approval or both.
- Document Checklist: Identify the required constitutional documents, registration records, PAN, financial statements and activity records.
- Application Preparation: Application Preparation: Organise the required information, supporting documents, and declarations according to the applicable filing category and procedural requirements.
- Activity Documentation: Structure activity details and supporting evidence where the organisation has already commenced activities.
- Department Query Documentation: Prepare factual and document-based responses where clarification is requested.
- Post-Registration Compliance: Identify validity, renewal and continuing compliance requirements after registration.
- Pan-India Online Process: The registration process can be completed through digital document sharing and online filing.
