12A & 80G Registration Services
eFileSeva provides reliable and convenient 12A and 80G Registration Services to help Trusts, Societies, and Section 8 Companies obtain applicable income-tax exemption and donor deduction benefits. Our end-to-end support covers eligibility assessment, document preparation, Form 10A/10AB filing on the Income Tax portal, follow-up on clarifications, and guidance on applicable post-registration compliance requirements.
12A (now granted under Section 12AB) enables eligible NGOs to claim applicable income-tax exemption on income applied towards charitable or religious purposes, while 80G enables donors to claim applicable income-tax deductions on eligible donations made to the organisation. Both are separate registrations granted by the Income Tax Department, subject to eligibility, verification, and prevailing income-tax provisions.
12A and 80G registration is generally available to registered Trusts, Societies, and Section 8 Companies engaged in charitable activities. The process involves preparing the organisation's registration documents, PAN, financial statements, and activity details, filing the prescribed application in Form 10A or 10AB on the Income Tax portal, and responding to any clarification raised by the department before approval. eFileSeva helps simplify the process and provides professional guidance from start to finish.
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Key Details for 12A & 80G Registration
eFileSeva provides professional assistance for 12A and 80G registration, eligibility assessment, documentation, Form 10A/10AB filing on the Income Tax portal, and applicable post-registration compliance support across India.
| # | Topic | Details |
|---|---|---|
| 1 | What is 12A Registration | 12A registration (now granted under Section 12AB of the Income Tax Act) enables eligible NGOs to claim applicable income-tax exemption on income applied towards charitable or religious purposes, subject to registration, compliance, and prevailing income-tax provisions. |
| 2 | What is 80G Registration | 80G registration enables donors to claim applicable income-tax deductions on eligible donations made to the organisation. It is a separate registration from 12A and may improve donor confidence and fundraising capacity, subject to prevailing tax provisions. |
| 3 | Registration Timeline | 12A and 80G registration may generally take around 1–3 months after complete documentation, subject to Income Tax portal processing, departmental verification, and any clarification, query, or resubmission required by the department. |
| 4 | Registration Cost | There is generally no government fee for filing 12A and 80G applications on the Income Tax portal. Professional charges may apply for assistance with documentation, application preparation, filing, and follow-up on departmental queries. |
| 5 | Eligible Organisations | 12A and 80G registration is generally available to registered Trusts, Societies, and Section 8 Companies engaged in charitable or religious activities, subject to applicable eligibility conditions and the genuineness of activities verified by the department. |
| 6 | Application Forms | Applications are filed online in Form 10A (for provisional/first-time registration) or Form 10AB (for regular registration, renewal, or conversion), as applicable, on the Income Tax e-filing portal using the organisation's login and digital verification. |
| 7 | Required Documents | Common requirements include the registration certificate or Trust Deed, MOA/AOA or Rules where applicable, organisation PAN, financial statements for the available years, activity details or reports, bank account details, Darpan ID where available, and details of trustees, members, or directors. |
| 8 | Provisional & Regular Registration | New organisations are generally granted provisional registration (typically for 3 years), after which regular registration must be applied for within the prescribed time. Regular registration is generally valid for 5 years and must be renewed before expiry, subject to prevailing provisions. |
| 9 | Post-Registration Compliance | Registered organisations should file the applicable income-tax return, maintain books of account, apply income towards charitable objectives, file the annual donation statement in Form 10BD and issue donor certificates in Form 10BE (for 80G), and complete audit in Form 10B/10BB where applicable. |
| 10 | Related Services |
Along with 12A and 80G registration, eFileSeva can assist
with applicable services such as:
Trust / Society / Section 8 Registration
PAN & TAN Assistance
NGO Darpan Registration Guidance
FCRA Registration / Prior Permission Guidance
CSR-1 Registration Guidance
12A / 80G Renewal & Regular Registration Support
Form 10BD / 10BE Filing Support
Income-Tax Return Filing Support
Audit & Financial Statement Support
NGO Annual Compliance Support
|
Key Details for 12A & 80G Registration
eFileSeva provides professional assistance for 12A and 80G registration, eligibility assessment, documentation, Form 10A/10AB filing on the Income Tax portal, and applicable post-registration compliance support across India.
| # | Topic | Details |
|---|---|---|
| 1 | What is 12A Registration | 12A registration (now granted under Section 12AB of the Income Tax Act) enables eligible NGOs to claim applicable income-tax exemption on income applied towards charitable or religious purposes, subject to registration, compliance, and prevailing income-tax provisions. |
| 2 | What is 80G Registration | 80G registration enables donors to claim applicable income-tax deductions on eligible donations made to the organisation. It is a separate registration from 12A and may improve donor confidence and fundraising capacity, subject to prevailing tax provisions. |
| 3 | Registration Timeline | 12A and 80G registration may generally take around 1–3 months after complete documentation, subject to Income Tax portal processing, departmental verification, and any clarification, query, or resubmission required by the department. |
| 4 | Registration Cost | There is generally no government fee for filing 12A and 80G applications on the Income Tax portal. Professional charges may apply for assistance with documentation, application preparation, filing, and follow-up on departmental queries. |
| 5 | Eligible Organisations | 12A and 80G registration is generally available to registered Trusts, Societies, and Section 8 Companies engaged in charitable or religious activities, subject to applicable eligibility conditions and the genuineness of activities verified by the department. |
| 6 | Application Forms | Applications are filed online in Form 10A (for provisional/first-time registration) or Form 10AB (for regular registration, renewal, or conversion), as applicable, on the Income Tax e-filing portal using the organisation's login and digital verification. |
| 7 | Required Documents | Common requirements include the registration certificate or Trust Deed, MOA/AOA or Rules where applicable, organisation PAN, financial statements for the available years, activity details or reports, bank account details, Darpan ID where available, and details of trustees, members, or directors. |
| 8 | Provisional & Regular Registration | New organisations are generally granted provisional registration (typically for 3 years), after which regular registration must be applied for within the prescribed time. Regular registration is generally valid for 5 years and must be renewed before expiry, subject to prevailing provisions. |
| 9 | Post-Registration Compliance | Registered organisations should file the applicable income-tax return, maintain books of account, apply income towards charitable objectives, file the annual donation statement in Form 10BD and issue donor certificates in Form 10BE (for 80G), and complete audit in Form 10B/10BB where applicable. |
| 10 | Related Services |
Along with 12A and 80G registration, eFileSeva can assist
with applicable services such as:
Trust / Society / Section 8 Registration
PAN & TAN Assistance
NGO Darpan Registration Guidance
FCRA Registration / Prior Permission Guidance
CSR-1 Registration Guidance
12A / 80G Renewal & Regular Registration Support
Form 10BD / 10BE Filing Support
Income-Tax Return Filing Support
Audit & Financial Statement Support
NGO Annual Compliance Support
|
Key Benefits & Uses of 12A & 80G Registration
12A and 80G registration supports an organisation's income-tax exemption, donor tax-deduction benefits, fundraising capacity, and overall credibility with grant-making bodies, CSR funders, and government departments, subject to applicable eligibility conditions and prevailing income-tax provisions.
Income-Tax Exemption (12A)
12A registration enables eligible NGOs to claim applicable income-tax exemption on income applied towards charitable or religious purposes, allowing more funds to reach the organisation's programmes.
- Exemption on income applied to objectives
- More funds available for charitable work
- Subject to registration and compliance
Donor Tax Deductions (80G)
80G registration enables donors to claim applicable income-tax deductions on eligible donations, making it easier for the organisation to attract individual and corporate donors.
- Tax deductions on eligible donations
- Stronger incentive for donors to give
- Subject to prevailing tax provisions
Stronger Fundraising Capacity
Registered organisations can issue 80G donation certificates, run structured fundraising campaigns, and approach HNI and corporate donors with a recognised tax-benefit proposition.
- 80G certificates for donor claims
- Supports structured donation campaigns
- Form 10BD/10BE reporting applies
Grant & CSR Funding Eligibility
Many government grant schemes, CSR funders, and institutional donors expect or require 12A and 80G registration before releasing funds, making both registrations key to institutional fundraising.
- Expected by many grant-making bodies
- Supports CSR-1 and CSR funding eligibility
- Subject to funder-specific conditions
Credibility & Recognition
Registration granted by the Income Tax Department after verification of the organisation's documents and activities acts as a mark of genuineness for donors, banks, and partner institutions.
- Department-verified charitable status
- Builds donor and institutional trust
- Verifiable registration details (URN)
Long-Term Tax Benefits & Renewal
Provisional registration is generally granted for 3 years and regular registration for 5 years, providing continued tax benefits as long as renewals are filed on time and applicable compliance is maintained.
- Provisional and regular registration cycles
- Continued benefits with timely renewal
- Ongoing compliance recommended
Eligibility & Requirements for 12A & 80G Registration
Understand the basic eligibility criteria and requirements before applying for 12A and 80G registration for your organisation with eFileSeva.
Registered NGO / Charitable Organisation
12A and 80G registration is generally available to organisations registered as a Trust, Society, or Section 8 Company, supported by a valid registration certificate or Trust Deed and the organisation's governing documents.
Charitable or Religious Objectives
The organisation should be established for charitable or religious purposes as recognised under the Income Tax Act, such as relief of the poor, education, medical relief, environment preservation, or advancement of other objects of general public utility, and its activities should be genuine.
Organisation PAN & Portal Access
The organisation's PAN is mandatory, and the application is filed through the organisation's account on the Income Tax e-filing portal. The PAN details should match the registration records, and a Digital Signature Certificate or e-verification is required for filing.
Application of Income & Governing Clauses
- Income and assets should be applied towards charitable objectives
- No benefit intended for members, trustees, or specific individuals
- Governing documents should contain appropriate objects and dissolution clauses
- For 80G, expenditure on religious purposes is subject to prescribed limits
Books of Account & Financial Records
The organisation should maintain proper books of account, financial statements, and activity records. Financial statements for the available years and details of activities undertaken support the department's verification of genuineness.
Form 10A / 10AB Application
The application is filed in Form 10A for provisional/first-time registration or Form 10AB for regular registration, renewal, or conversion, as applicable. Separate applications are filed for 12A and 80G, though they are generally prepared and filed together.
Registration Cycles & Renewal Timelines
New organisations are generally granted provisional registration for 3 years; regular registration is generally valid for 5 years and must be renewed within the prescribed time before expiry. Missing timelines may affect exemption status and donor benefits.
Ongoing Compliance Requirements
After registration, the organisation should file the applicable income-tax return, complete audit in Form 10B/10BB where applicable, and for 80G, file the annual donation statement in Form 10BD and issue donor certificates in Form 10BE. Non-compliance may affect the registration and benefits.
eFileSeva 12A & 80G Registration Assistance
eFileSeva assists Trusts, Societies, and Section 8 Companies with 12A & 80G Registration, including eligibility assessment, document review, Form 10A/10AB preparation and filing, follow-up on departmental queries, renewal support, and applicable post-registration compliance including Form 10BD/10BE filing.
Ready to Get Your 12A & 80G Registration?
eFileSeva provides expert guidance and end-to-end assistance for 12A and 80G registration, Form 10A/10AB filing, and applicable post-registration compliance requirements.
Get Started TodayDocuments Required for 12A (12AB) & 80G Registration
eFileSeva helps you prepare and verify the documents and details required for 12A (12AB) and 80G registration, ensuring your incorporation papers, PAN, key person details, financials, and activity proofs are complete and ready for filing on the Income Tax portal (Form 10A / 10AB).
Incorporation / Constitution Documents
Proof that the NGO is legally formed and its objects are charitable.
- Registration Certificate (Trust / Society / Section 8)
- Trust Deed / MOA & AOA / Rules & Regulations (as applicable)
- Registration Number, Date, State & Registering Authority
- Object clause copy (clearly showing charitable purpose)
NGO PAN, Address & Basic Details
Core identification and communication details required for 12AB/80G filing.
- NGO PAN Card (name should match registration records)
- Registered Office Address Proof (utility/rent agreement, etc.)
- Email ID & Mobile Number (for OTP / portal communication)
- Bank Account Details (cancelled cheque / passbook front page)
Trustee / Director / Office Bearer Details
Details of key persons managing the NGO as required in Form 10A/10AB.
- Names, Designations & Dates of Appointment
- PAN of Each Key Person
- Aadhaar / ID Proof of Each Key Person
- Address & Contact Details of Each Key Person
Financial Statements & Tax Records
Financial proof to support the NGO’s operations and compliance history.
- Accounts: Receipts & Payments / Income & Expenditure / Balance Sheet
- Audit Reports (if applicable / available)
- ITR Copies (if filed earlier), where available
- Bank Statements (as required / where applicable)
- Existing 12A/12AB/80G order copy (for renewal/re-registration), if any
Activity Proofs & Compliance Details
Documentation showing genuine charitable activities and required registrations, if any.
- Activity Report / Photographs / Brochures / Website links (where available)
- Details of charitable programmes (education, health, relief, etc.)
- Donation details / sample receipts (useful for 80G readiness)
- FCRA Registration Details (if applicable)
- CSR-1 Registration (if applicable)
- Digital Signature (DSC) / Authorized signatory details (as required for filing)
Timeline for 12A (12AB) & 80G Registration in India
The 12A (12AB) and 80G registration process generally includes checking eligibility and constitutional documents (Trust/Society/Section 8), verifying NGO PAN and key person details, preparing activity and financial information, filing Form 10A/10AB on the Income Tax portal with DSC/e-verification, and responding to any clarification from the department. Timelines can vary based on document readiness and departmental processing.
Eligibility Check & Core Document Collection
Review the NGO’s registration certificate and constitutional documents (Trust Deed / MOA-AOA / Rules), confirm the objects are charitable, and verify that the NGO PAN and name match registration records.
Activity Proofs & Financial Preparation
Compile activity details (programs, beneficiaries, photos/links), prepare or collect financial statements, bank details, and any earlier ITR/audit reports (where applicable). Get trustee/director PAN/Aadhaar and contact details ready.
Income Tax Portal Setup & Form Preparation
Ensure the NGO’s e-filing portal access is active, arrange DSC/e-verification for the authorized signatory, and prepare Form 10A/10AB for 12AB and 80G along with the required attachments.
Filing, Verification & Order Issuance
Submit the application on the portal and track status. If the department raises a clarification/query, respond within timelines. On approval, the 12AB and 80G registration order/certificate is issued (validity may depend on the category of approval).
Note:
Timelines are indicative and may vary depending on document completeness, DSC/e-verification readiness, accuracy of PAN and entity details, and any additional clarification or hearing required by the Income Tax Department.
Process for 12A (12AB) & 80G Registration in India
The 12A (12AB) and 80G registration process begins with reviewing the NGO's registration certificate, PAN, and governing documents to confirm that the objects are charitable. Next, the details of trustees, directors, or office bearers are collected along with activity proofs and financial statements. The application is then filed in Form 10A or Form 10AB on the Income Tax e-filing portal with DSC or e-verification, and once the department completes its review, the 12AB and 80G registration order is issued.
Review Eligibility & Constitutional Documents
Confirm that the entity is a registered Trust, Society, or Section 8 Company working for charitable or religious purposes, and review the registration certificate, Trust Deed or MOA and AOA, and the object clause to ensure the details match the NGO PAN records.
Collect Trustee, Director & Member Details
Collect the names, designations, PAN, Aadhaar or ID proof, addresses, and contact details of the trustees, directors, or office bearers, and ensure that the details are consistent with the registration records and PAN database to avoid queries later.
Prepare Activity Proofs & Financial Records
Compile the activity report, programme details, photographs, brochures or website links, along with the balance sheet, income and expenditure statement, audit reports, bank details, and earlier income tax returns, where available, to demonstrate genuine charitable activity.
File Form 10A or Form 10AB on the Income Tax Portal
Log in to the Income Tax e-filing portal using the NGO PAN, select the correct form and section code for 12AB and 80G, fill in the entity, key person, activity and financial details, attach the supporting documents, and submit using DSC or e-verification.
Respond to Departmental Queries
Track the application status and, if the Income Tax Department issues a notice seeking clarification or additional documents, submit a complete and timely response with the required explanations so the application can proceed to approval.
Registration Order & Ongoing Compliance
On approval, the 12AB and 80G registration order is issued with a Unique Registration Number and validity period. eFileSeva can also assist with donation receipts, Form 10BD and 10BE filing, audit in Form 10B or 10BB, renewal or re-registration, and related CSR-1 and FCRA guidance.
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Registrations & Compliances Required After 12A (12AB) & 80G Registration
After obtaining 12A (12AB) and 80G registration, several other registrations, filings, and ongoing compliances may be required based on the organisation's charitable activities, funding sources, employees, and applicable state and central laws. These help the NGO remain compliant, receive donations, claim applicable benefits, and avoid penalties.
| Registration / Service | When You May Need It | Key Benefit / Purpose |
|---|---|---|
|
NGO Darpan Registration
|
Useful for NGOs applying for government grants, FCRA, or CSR-1, and often required by various ministries, departments, and PSUs before considering an NGO for funding. | Provides a Unique ID recognised by government bodies, supports grant and funding applications, and is generally required for FCRA and CSR-1 processes. |
|
12AB Re-registration / Renewal
|
Required at the end of the approved period (subject to the category of approval and prevailing rules), or when there are material changes in the NGO’s activities, objects, or registration status. | Helps continue to claim applicable tax exemption benefits without break, subject to compliance and prevailing provisions. |
|
80G Renewal / Re-approval
|
Required when the existing 80G approval period expires or when there are material changes affecting eligibility, so donors can continue to claim applicable deductions on donations. | Supports continuity of donor tax deduction benefits and helps maintain donor confidence and donation inflows, subject to prevailing law. |
|
PAN & TAN
|
PAN is the core tax identity for the NGO and is required for 12AB/80G filing, banking, and donations. TAN is required where the NGO has applicable TDS obligations (e.g., on salaries, contractor payments, or any applicable deduction). | Enables tax-compliant operations, ITR filing, and timely TDS/TCS compliance (where applicable). |
|
Income Tax Return (ITR) Filing
|
Mandatory for NGOs to file annual ITR in the applicable form (e.g., ITR-7) where income is above the basic exemption limit, irrespective of the claim for exemption. | Maintains active income-tax compliance, supports continuity of 12AB/80G status, and avoids late filing fees or notices. |
|
FCRA Registration / Prior Permission
|
Required where the organisation intends to receive foreign contributions. FCRA applications generally require a valid NGO Darpan ID, and approvals are subject to applicable eligibility, security, and other conditions. | Helps eligible NGOs receive and utilise foreign contribution in accordance with applicable FCRA requirements. |
|
CSR-1 Registration
|
Required for NGOs intending to undertake CSR activities with companies, subject to applicable CSR Rules and eligibility. A valid NGO Darpan ID strengthens the organisation’s profile for CSR funding. | Supports registration as an eligible implementing agency for applicable CSR activities, subject to prevailing requirements. |
|
GST Registration
|
May be required where the organisation undertakes taxable supplies, commercial activities, or other activities attracting GST under prevailing law. Some grants and sponsorships may also have GST implications. | Enables GST-compliant invoicing, tax collection, eligible input tax credit, and timely return filing for applicable taxable activities. |
|
EPFO / ESIC Registration
|
Applicable when the organisation’s establishment and employees meet the prescribed employee coverage conditions under the relevant Acts. | Helps meet applicable employee provident fund and social security obligations and avoid penalties for non-compliance. |
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Annual NGO Compliance & Filing
|
Required for applicable financial statements, audit, income-tax returns, 12AB/80G compliance, FCRA reporting, grant utilisation reporting, and entity-specific filings such as ROC filings for Section 8 Companies or Registrar filings for Societies and Trusts. | Helps maintain the organisation’s overall compliance status and avoid applicable late fees, penalties, or regulatory issues. |
NGO With 12A (12AB) & 80G vs Without It: Why It Matters
Obtaining 12A (12AB) and 80G registration can affect your organisation's access to tax exemption, donor deductions, funding credibility, and long-term compliance status. Compare the key differences below to understand why 12AB and 80G registration are important steps for your NGO.
| Feature | NGO With 12AB & 80G | NGO Without 12AB & 80G |
|---|---|---|
| 1. Income-Tax Exemption on Income | Applicable Exemption Available Eligible to claim applicable income-tax exemption on income applied towards charitable purposes, subject to registration, compliance, and prevailing provisions. | Income of the NGO is generally taxable at the applicable slab rate, with limited or no exemption available on charitable income, leading to a higher tax outgo. |
| 2. Donor Tax Deduction (80G) | Donors can claim applicable income-tax deduction on eligible donations made to the NGO, subject to prevailing income-tax rules and limits. | No Eligible Deduction for Donors Donors cannot claim tax deduction on donations, which significantly reduces the NGO’s ability to attract contributions. |
| 3. Donation Inflows & Fundraising | Higher donor confidence and stronger fundraising potential because donations are eligible for tax deduction and the organisation has formal tax approvals. | Fundraising largely depends on goodwill, local support, or CSR/foreign contributions, with weaker pull from tax-motivated donors. |
| 4. Credibility with Donors & Institutions | Higher Credibility Tax approvals act as a validation of charitable status and strengthen the NGO’s image with banks, companies, foundations, and government bodies. | The NGO must rely only on its base registration and internal records, which may lead to additional due diligence by donors and partner institutions. |
| 5. CSR Funding (12A Not Directly, but Supports Profile) | Combined with NGO Darpan and CSR-1 registration, a valid 12AB/80G status strengthens the overall compliance profile and is preferred by many companies during CSR due diligence. | Weaker compliance profile for CSR partnerships, as many companies and foundations prefer or require NGOs to have valid 12AB/80G status as part of their due diligence. |
| 6. FCRA & Foreign Contributions | Supports a stronger compliance profile when combined with NGO Darpan and FCRA registration, as foreign funders often expect valid Indian tax approvals. | Foreign funders may raise additional questions or decline funding until the NGO obtains 12AB/80G and other required approvals. |
| 7. Validity & Renewals | Approvals are granted for a defined period (subject to the category of approval and prevailing rules) and must be renewed/re-applied for at the end of the approved period with continued compliance. | No compliance burden from renewals, but the organisation loses the tax benefits, donor confidence, and funding advantages described above. |
| 8. Cost & Effort | Involves basic government fees (if any) plus professional charges, with ongoing compliance effort (ITR, audit, profile updates, renewals). | No upfront cost of tax approvals, but the NGO loses eligible tax benefits and may face higher taxes on its income, reducing funds available for charitable work. |
| 9. Best Suited For | Trusts, Societies, and Section 8 Companies seeking tax exemption on charitable income, donor deductions, stronger fundraising, and long-term institutional growth. | Only very small or newly set-up NGOs with no income or fundraising needs—but even such NGOs are usually advised to obtain 12AB/80G as soon as practically possible. |
Ready to Get 12AB & 80G Registration for Your NGO?
Get professional guidance from eFileSeva for 12A (12AB) and 80G registration—eligibility review, documentation, Form 10A/10AB filing, and follow-on support for renewals, NGO Darpan, FCRA, and CSR-1 based on your organisation’s funding objectives and long-term plans.
Talk to an ExpertFrequently Asked Questions
Find answers to common questions about 12A (12AB) and 80G registration for NGOs, including eligibility, documents, Form 10A/10AB filing, validity, donor deduction, fee, and renewal/re-registration requirements.
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Talk to the eFileSeva team for guidance on 12AB and 80G registration, eligibility, documentation, and related approvals such as NGO Darpan, FCRA, and CSR-1.
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Trusts, Societies, Section 8 Companies, and voluntary organisations across India rely on eFileSeva for professional assistance with 12AB and 80G registration, Form 10A and Form 10AB filing, document verification, donation reporting, and applicable renewal and annual compliance support.
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