12A & 80G Registration for NGOs, Trusts & Section 8 Companies
12A registration exempts an NGO’s own income from tax, while 80G registration lets your donors claim a tax deduction on what they give you — together, these two registrations are often the difference between an NGO that struggles to raise funds and one that donors trust enough to give repeatedly. Justsetu LLP prepares and files the applications (and renewals) on the Income Tax portal, along with the supporting trust/society/Section 8 company documentation.
What Are 12A and 80G Registration?
Registration under Section 12A (technically 12AB under the current regime) of the Income Tax Act exempts the income of a charitable or religious trust, society, or Section 8 company from tax, provided the income is applied toward charitable objects. Registration under Section 80G allows donors to that organisation to claim a deduction (typically 50% of the donated amount, subject to conditions) in their own income tax computation, which is a significant incentive for individual and corporate donors.
Current Validity Period
Registration under both sections is generally valid for 5 years, requiring revalidation before expiry. However, for small trusts whose total income did not exceed ₹5 crore in each of the preceding two financial years, validity has been extended to 10 years for the 12A registration, effective for approvals from FY 2025-26 onward — though 80G approval must still be renewed every 5 years regardless of trust size. Revalidation applications must be filed at least six months before the current registration expires.
Documents Required
- Trust Deed/Memorandum & Articles of Association (for Section 8 companies)/Society Registration Certificate.
- PAN of the organisation.
- details of trustees/directors/members.
- financial statements for the preceding years (where applicable).
- and, for 80G, additional details on the nature of charitable activities carried out.
Process & Timeline
- Verifying the entity’s constitution documents and charitable objects clause meet the requirements for exemption.
- Filing Form 10A (for a fresh/provisional registration) or Form 10AB (for renewal/regular registration after provisional approval, or revalidation of an expiring registration).
- Responding to any query raised by the Income Tax Department (Exemption) during processing.
- Grant of registration, evidenced by a 16-digit Unique Registration Number (URN), typically issued through Form 10AC.
- Ongoing: filing the annual Form 10B/10BB audit report where applicable, and tracking the revalidation date well ahead of expiry.
Why Justsetu LLP
Missing the six-month-before-expiry revalidation window is the most common way NGOs accidentally lose their exemption status — we track your registration’s expiry from the day it is granted, not the month before it lapses.
Frequently Asked Questions
Generally 5 years, extended to 10 years for small trusts with total income not exceeding ₹5 crore in each of the preceding two financial years, for approvals from FY 2025-26 onward.
No, 80G approval must be renewed every 5 years regardless of the trust’s size, even where 12A validity has been extended to 10 years.
At least six months before the existing registration expires, to avoid any gap in exemption status.
12A exempts the NGO’s own income from tax; 80G allows the NGO’s donors to claim a tax deduction on their donations — an NGO typically needs both to be tax-efficient and donor-attractive.
Yes, a newly formed charitable trust or institution can apply for provisional registration (typically valid for 3 years) before commencing activities, and must apply for regular registration before the provisional period ends or activities commence, whichever is earlier.
Yes, entities with income exceeding the basic exemption limit before applying exemption must get their accounts audited and file the prescribed audit report (Form 10B/10BB) along with their income tax return.
Yes, the Income Tax Department can cancel registration if the entity’s activities are found to be non-genuine, not in accordance with its stated objects, or in violation of other conditions prescribed under the Act.
No, an NGO can receive donations without 80G registration, but donors will not be able to claim a tax deduction on those donations, which can significantly affect fundraising.
Not Sure This Is The Right Service For You?
Tell us what you're trying to do and we'll point you to the right filing, registration, or compliance service — no obligation.