How to Get 12A and 80G Registration for an NGO in India
12A registration exempts an NGO's own income — surplus from donations, grants, and permitted activities — from income tax, while 80G registration lets the NGO's donors claim a tax deduction on the amounts they contribute, which materially improves fundraising. Both are filed as a single combined application on the Income Tax e-filing portal using Form 10A (for fresh applicants) or Form 10AB (for renewal/conversion to permanent status), and both require the underlying entity — Trust, Society, or Section 8 Company — to already be legally registered. Since the regime introduced with effect from 1 April 2021, every 12A and 80G registration is first granted provisionally for 3 years and must later be converted to a 5-year regular registration by demonstrating actual charitable activity on the ground. Processing is largely online, but the Income Tax Department can and does raise clarification queries or call for additional documents before granting or renewing registration, which is the main variable in the overall timeline. Because the compliance and forms in this space have changed more than once since 2021, always confirm the current version of Form 10A/10AB and the applicable processing fee schedule before filing.
Before you start
- Registered legal entity — Trust Deed, MoA/registration certificate of the Society, or Certificate of Incorporation of the Section 8 Company
- PAN of the entity (mandatory — the application cannot be filed without it)
- Login credentials for the entity's account on the Income Tax e-filing portal
- Complete list and identity/address proof of all trustees, governing council members, or directors
- Audited financial statements and activity reports for prior years, where the NGO is not newly formed
- Details and proof of ownership of all properties and major assets held by the entity
- Class 3 Digital Signature Certificate (DSC) of the authorised signatory — Certifying Authorities in India have not issued Class 2 DSCs since 2021, so a fresh certificate must be Class 3 — or readiness to verify via Aadhaar-based EVC where permitted
- A clear, documented statement of the entity's charitable objects consistent with Section 2(15) of the Income Tax Act
Step-by-step
Confirm the entity is validly registered before applying
12A and 80G registration can only be sought for an entity that already exists in law as a Trust, Society, or Section 8 Company. Gather the founding document (Trust Deed / MoA & Rules / Certificate of Incorporation), confirm the objects clause is charitable in nature under Section 2(15), and make sure the entity's PAN reflects the correct legal name and status.
If the entity was only recently incorporated, there is no minimum waiting period before applying — new NGOs can apply for provisional registration immediately.
Register and log in on the Income Tax e-filing portal
Log in to incometax.gov.in using the entity's PAN credentials. Navigate to e-File > Income Tax Forms > File Income Tax Forms, and search for Form 10A (fresh/provisional registration) or Form 10AB (conversion to regular registration, or renewal after 5 years).
Ensure the registered mobile number and email on the portal are current, since most status updates and department queries arrive there first.
Complete the Section 12AB (12A) portion of the form
Select registration under Section 12AB. Provide:
- Date and mode of creation/registration of the entity
- Nature of activities and geographic area of operation
- Details of all trustees/directors/office bearers, including PAN and Aadhaar where applicable
- Details of income and its application in prior years, if any
Upload the Trust Deed / MoA / Certificate of Incorporation as supporting evidence.
Complete the Section 80G portion in the same application
In the linked 80G section, declare that no part of the entity's income or assets is used for the benefit of a specified person (founders, trustees, and their relatives), and confirm the objects are exclusively charitable or religious (subject to the 80G restrictions on religious trusts). Provide details of the entity's activities, sources of income, and bank accounts.
80G approval is what allows donors to claim a deduction — typically 50% of the donated amount, subject to the qualifying limit — so accuracy here directly affects the NGO's fundraising appeal.
Assemble and upload supporting documents
Typical attachments include:
- Registration certificate and PAN of the entity
- Audited financial statements for the last 1-3 years (existing entities) or a projected budget/statement of affairs (new entities)
- A note on activities carried out, supported where possible by photographs, event reports, or third-party acknowledgements
- List of donors and major grants received, if any
- Bank account statements or a cancelled cheque
Double-check every scanned document is legible and within the portal's file-size limits — rejected attachments are a common cause of avoidable delay.
Verify and submit the form
Submit Form 10A/10AB using the authorised signatory's DSC, or via Aadhaar OTP-based e-verification where the portal permits it for the applicant category. Once submitted, an acknowledgement number is generated — retain this for tracking and for any future correspondence with the Assessing Officer / CIT(E).
Track the application and respond to department queries
Monitor the portal's 'Pending Actions' and the registered email for notices under Section 12AB or 80G. The Commissioner of Income Tax (Exemptions) may raise queries about the objects, activities, or documentation before deciding the application — respond within the stated deadline, as non-response can lead to rejection.
Receive provisional registration
For fresh applicants (Form 10A), provisional 12A and 80G registration is typically granted without a detailed activity review, valid for 3 years from the assessment year in which the application was made. Download and retain the registration order/certificate — donors and grant-making bodies will ask to see it.
Apply for regular (permanent) registration before expiry
At least 6 months before the provisional registration expires — or within 6 months of the commencement of actual charitable activities, whichever is earlier — file Form 10AB to convert to regular registration. This time, the Commissioner examines the entity's genuineness and actual activities, and may call for a personal hearing or site inspection before granting a 5-year regular registration.
Renew regular registration every 5 years
Regular 12A/80G registrations run for 5 years and must be renewed by filing Form 10AB again at least 6 months before expiry. Missing this deadline causes the exemption to lapse, so calendar the renewal date the moment the current certificate is issued.
Common mistakes to avoid
- Applying for 12A/80G before the entity itself is validly registered — the Trust, Society, or Section 8 Company must exist and hold a PAN before the application can be filed.
- Filing without a valid DSC or working e-verification method — the portal will not accept an unverified submission, and DSC expiry mid-process is a frequent, avoidable delay.
- Missing the 6-month window to convert provisional registration into regular registration — a lapsed provisional registration means the exemption is lost and prior years' income can become taxable.
- Drafting objects clauses that mix charitable and commercial or political activity without clear ring-fencing — this invites rejection or scrutiny under Section 2(15).
- Letting a donor rely on an 80G certificate after its validity date — an expired 80G means the donor's deduction claim can be disallowed, damaging the NGO's credibility.
- Submitting poor-quality or incomplete supporting documents (illegible scans, missing audited accounts) rather than a clean, complete set on the first attempt.
- Not maintaining proper books of account and activity records from day one, which becomes a serious gap at the regular-registration review stage.
- Assuming 80G registration entitles the NGO's investors or funders to startup-style tax benefits — 80G only concerns donations, not equity or debt funding.
Frequently asked questions
Can a newly registered NGO get 12A and 80G immediately?
Yes. A newly formed Trust, Society, or Section 8 Company can file Form 10A and receive provisional 12A and 80G registration shortly after applying, without the department first reviewing actual activities. This provisional registration is valid for 3 years, after which the NGO must apply for regular registration via Form 10AB, which does involve a review of activities carried out.
What percentage of a donation is deductible under Section 80G?
Most NGOs holding a standard 80G registration qualify for a 50% deduction for the donor, subject to a qualifying limit (generally 10% of the donor's adjusted gross total income). Certain specified funds and institutions approved separately by the Government can offer a 100% deduction without the qualifying limit. The NGO's own 80G certificate/order specifies which category it falls into — check it rather than assuming.
Does 12A registration mean an NGO never pays any income tax?
No. 12A exempts income that is applied toward the entity's charitable objects, subject to conditions. Income accumulated beyond the permitted threshold, income not applied within the prescribed period, or income from business/commercial activity that exceeds what is allowed for a charitable entity can still attract tax. NGOs should get their annual tax position reviewed rather than assume blanket exemption.
Is a DPIIT-recognised startup eligible for 80G benefits for its investors?
No — 80G applies to donations made to charitable entities, not to equity or debt invested in a for-profit startup. Investors in a DPIIT-recognised startup are unrelated to 80G, which only concerns donations. Note that the old 'angel tax' issue (taxation of share premium under Section 56(2)(viib), which DPIIT-recognised startups could apply to have exempted) no longer applies to anyone: the Union Budget 2024 abolished angel tax for all classes of investors with effect from Assessment Year 2025-26, so DPIIT angel-tax exemption applications are now largely historical rather than a live concern.
How long does it take to get provisional 12A/80G registration?
For a complete, correctly filed Form 10A application, provisional registration is often processed within a few weeks once the department is satisfied with the documentation; the Income Tax Act itself allows a longer statutory window for the order to be passed. Delays typically arise from incomplete documents or unanswered department queries, so a realistic planning estimate is 4-8 weeks.
What happens if the NGO misses the deadline to convert provisional registration to regular registration?
If Form 10AB is not filed within the required window before the provisional registration expires, the registration lapses. The entity loses its 12A income-tax exemption and its 80G status for donors going forward, and may need to reapply from a provisional-registration stage again, so this deadline should be tracked as a hard compliance date.
Can a religious trust get 80G registration?
Section 80G places restrictions on trusts created wholly for religious purposes or that spend more than a specified proportion of income on religious activity — such entities may be denied 80G approval even if they qualify for 12A. Trusts with mixed charitable-and-religious objects should get their objects clause and activity mix reviewed against the current 80G restrictions before applying.
Do foreign donations affect 12A/80G registration?
12A/80G govern domestic income-tax treatment and are separate from FCRA (Foreign Contribution Regulation Act) registration, which is required before an NGO can legally receive foreign donations. An NGO planning to accept foreign funding needs FCRA registration in addition to, not instead of, 12A/80G.
Who decides whether to grant 12A/80G registration?
Applications are examined and orders passed by the jurisdictional Commissioner of Income Tax (Exemptions) [CIT(E)], based on the documents and, at the regular-registration stage, on the entity's demonstrated activities. The order is communicated through the e-filing portal.
Are the official filing fees for Form 10A/10AB fixed by the government?
There is no separate government filing fee for submitting Form 10A/10AB itself on the Income Tax portal; the cost an NGO incurs is typically for professional/consulting fees for document preparation and filing support. Because fee structures and any incidental charges can change, confirm the current position with a professional before budgeting.
Can 12A/80G registration be cancelled?
Yes. The CIT(E) can cancel registration if the entity's activities are found not to be genuine, if it deviates materially from its stated charitable objects, if income is applied for the benefit of specified persons, or if it fails required compliance such as timely renewal. Cancellation removes the tax exemption and the ability to issue valid 80G certificates to donors going forward.
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