12A & 80G Registration
12A & 80G Registration are crucial tax exemptions provided under the Income Tax Act, 1961, for NGOs, Trusts, and charitable institutions in India. These registrations not only offer tax relief to the organization but also enable donors to claim tax deductions on the donations made. By securing 12A & 80G status, your NGO gains financial sustainability, increased donor confidence, and improved eligibility for grants. At Samrat Business, we offer complete assistance to make your registration process seamless and compliant.
What is 12A Registration?
12A Registration provides income tax exemption to NGOs on their surplus income. Once registered under Section 12A of the Income Tax Act, the NGO is not liable to pay income tax on funds utilized for charitable or religious purposes.
📌 Without 12A, the entire income of the NGO becomes taxable, even if used for welfare work.
What is 80G Registration?
80G Registration enables donors to claim deduction of 50% to 100% of their donation amount from their taxable income. This not only encourages philanthropy but also enhances the credibility of your organization among donors and funding agencies.
📌 NGOs with 80G certificates are more likely to receive large contributions from corporates and individuals.
Key Objectives of 12A & 80G Registration:
- Tax Exemption for NGOs: 12A helps save funds by exempting NGO income from tax.
- Donor Incentive: 80G boosts donations by offering tax deductions to contributors.
- Improved Credibility: Registered NGOs are considered more reliable by stakeholders.
- Grant Eligibility: 12A & 80G are often mandatory for applying to CSR and foreign grants.
- Legal Recognition: Helps in building long-term financial partnerships.
Applicability of 12A & 80G Registration
Any legally registered Trust, Society, or Section 8 Company engaged in charitable or non-profit activities can apply for 12A and 80G under the Income Tax Act.
❌ Individuals or for-profit organizations are not eligible.
Key Highlights of 12A & 80G:
Lifetime Validity:
Once granted, the registration remains valid for a lifetime (subject to periodic revalidation as per new rules).
Online Filing via Income Tax Portal:
The entire process is now digitalized for efficiency.
Essential for NGO Compliance:
Mandatory for receiving government recognition, foreign funding (FCRA), and CSR grants.
Tax Deduction Receipts:
NGOs can issue 80G receipts to donors for claiming tax benefits.
Eligibility Criteria for 12A & 80G Registration
To apply for 12A & 80G registration, an NGO must:
- Be legally registered as a Trust, Society, or Section 8 Company
- Have a PAN Card in the name of the NGO
- Be engaged in charitable, religious, or educational activities
- Maintain proper books of accounts and records
- Not use income or assets for personal gain of members
Documents Required for 12A & 80G Registration
Here is a checklist of documents required for filing the application
For 12A Registration:
- PAN Card of the NGO
- Registration Certificate (Trust/Society/Section 8 Company)
- Trust Deed / Memorandum of Association / Rules & Regulations
- NOC from landlord (if rented premises)
- Details of Trustees / Members (Name, PAN, Aadhar)
- Financial Statements for the last 3 years (if applicable)
- Activity Report of the organization
For 80G Registration:
- All documents required for 12A
- Donor list (if applicable)
- Details of welfare activities undertaken
- Bank account details and statement
- Affidavit or undertaking by authorized signatory
Benefits of 12A & 80G Registration
Let Samrat Business Handle Your 12A & 80G Registration
Don’t let compliance slow down your mission. At Samrat Business, we provide:
- End-to-end registration support
- Expert handling of Income Tax portal
- Proper documentation guidance
- Timely follow-up and approval
📧 Email: help@samratconsultancy.in
📞 +91 – 9682231047
Or contact our experts for a free consultation!
About Company
Samrat Consultancy, based in Aflepur, Malhani Bazar, Jaunpur, offers expert compliance and registration services for NGOs, businesses, and individuals. We simplify regulations with personalized, professional support.
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