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Hisho & Kanri
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12A & 80G Registration

Make every rupee your NGO raises tax-exempt and every donor's gift tax-deductible.

12A registration exempts your Trust, Society, or Section 8 Company's income from tax when it's applied toward charitable objects. 80G registration lets your donors claim a tax deduction on what they give you — turning your cause into a more attractive place to donate. Together, they're the two certifications every serious NGO needs before it can fundraise, apply for CSR funding, or approach government grants with credibility.

Under the current Income Tax regime, both registrations are filed through Form 10A or Form 10AB on the income tax e-filing portal and must be renewed periodically. Missing a renewal window silently lapses your exemption — which is why most Trusts and Societies hand this filing to a specialist rather than tracking deadlines themselves.

Talk to a Registration Expert Compare 12A & 80G
0NGOs Registered
0Avg. Approval Time
0Approval Success Rate
0Renewal Validity Cycle
Sec 12A
Sec 80G
Income Tax Dept.

12A Registration

NGO income tax exemption

StatusApproved
Validity5 Years
Form Filed10AB
Donor Benefit

80G Registration

Donation tax deduction

DeductionUp to 50%
URN IssuedYes
Know the Difference

12A and 80G aren't the same thing — here's how they differ

Both fall under the Income Tax Act, both apply to the same charitable entity, and both are filed through the same portal — but they protect two completely different people.

For the NGO

Section 12A Registration

Exempts the Trust, Society, or Section 8 Company's own income — donations, grants, membership fees — from income tax, provided it's applied toward charitable objects.

For the Donor

Section 80G Registration

Lets individuals and companies who donate to your NGO claim a 50% or 100% deduction on that donation while filing their own income tax return.

New NGOs

Provisional Registration

Granted for 3 years to NGOs that haven't yet started charitable activity, based on intent rather than a track record — the usual starting point for new entities.

Active NGOs

Regular (Final) Registration

Valid for 5 years and granted once activities are underway, based on Form 10AB and a review of actual charitable work carried out so far.

Unified Filing

12AB Registration

The single unified registration number that replaced the older 12AA regime — most NGOs now hold one 12AB order covering both exemption and renewal cycles.

Every 5 Years

Renewal Registration

Both 12A and 80G must be renewed at least 6 months before expiry via Form 10AB — lapsing this filing silently ends your tax-exempt status.

The Bigger Picture

How 12A and 80G work together, in one continuous cycle

Follow the flow below: a donation comes in, your NGO puts it to charitable use tax-free under 12A, and the 80G receipt you issue back is what brings the next donor in.

Donor Contributes Funds or in-kind gift NGO Applies Funds Income exempt — Sec 12A Used for charitable objects 80G Receipt Issued Form 10BE to the donor Reported via Form 10BD Donor Claims Deduction in their ITR
12A exemption flow 80G donor-benefit flow Repeat-giving cycle
The Process

From application to approval order, step by step

Here's exactly what happens between filing Form 10A or 10AB and holding your 12A & 80G approval order in hand.

1

Eligibility & Document Review

We confirm your Trust, Society, or Section 8 Company's constitution and objects qualify, and audit your documents before anything is filed.

Day 1–2
2

Trust Deed / MOA Alignment

Your governing document is reviewed to ensure the charitable-objects clause and dissolution clause meet Income Tax Department requirements.

Day 2–4
3

Form 10A / 10AB Preparation

We prepare the correct application — Form 10A for provisional registration, or Form 10AB for regular registration and renewals.

Day 4–6
4

Digital Filing on the e-Portal

The application is filed electronically on the income tax e-filing portal using the authorised signatory's Digital Signature Certificate.

Day 6–7
5

Department Scrutiny

The Commissioner of Income Tax (Exemptions) reviews the filing and may raise queries, which we respond to on your behalf.

Week 2–4
6

Verification, If Called For

For regular registration, the department may request additional evidence of on-ground charitable activity before approving.

As needed
7

12A & 80G Approval Order

Once approved, the department issues a Unique Registration Number (URN) and formal order confirming both exemptions.

Week 4–6
8

Post-Registration Setup

We set up your Form 10BD donation-reporting workflow so donor receipts and annual filings stay compliant from day one.

Ongoing
Eligibility

Who can apply for 12A & 80G registration?

The Income Tax Department checks both your entity's legal standing and how genuinely charitable its objects and conduct are.

1

Registered Charitable Entity

A Public Charitable Trust, registered Society, or Section 8 Company incorporated under the relevant state or central law.

2

Genuinely Charitable Objects

Objects limited to relief of the poor, education, medical relief, environmental protection, or the advancement of any other object of general public utility.

3

No Private Benefit

Income and assets must not benefit trustees, founders, or their relatives — the entity must serve the public, not related individuals.

4

Valid PAN of the Entity

A Permanent Account Number issued in the name of the Trust, Society, or Section 8 Company itself, not an individual trustee.

5

Proper Books of Accounts

Maintained accounting records and, where income crosses the audit threshold, a statutory audit report ready for review.

6

No Political or Religious Restriction (80G)

For 80G specifically, the entity must not be created for the benefit of a particular religious community or caste, nor spend on political activity.

Paperwork

Documents you'll need to keep handy

Gathering these upfront is the single biggest thing that speeds up your 12A & 80G filing.

01

Trust Deed / MOA

Registered deed or memorandum with charitable-objects clause

02

Registration Certificate

Trust, Society, or Section 8 Company incorporation certificate

03

PAN Card

Of the entity, in its registered legal name

04

Trustee / Director List

Names, addresses, and identity proof of all trustees or directors

05

Financial Statements

Last 3 years' accounts, or a projected budget for new entities

06

Activity Report

Note on welfare activities carried out or planned

07

Bank Account Proof

Cancelled cheque or statement in the entity's name

08

Registered Office Proof

Utility bill, rent agreement, or NOC for the office address

Why It's Worth It

What 12A & 80G registration actually buys your NGO

Beyond the tax paperwork, these two certifications change how donors, companies, and government bodies see your organisation.

Full Income Tax Exemption

Donations, grants, and surplus applied to charitable objects stay outside the entity's taxable income under Section 12A.

Donor Tax Deduction

Donors claim 50% or 100% deduction on gifts under 80G

Stronger Fundraising

Donors give more readily when a receipt saves them tax

CSR Fund Eligibility

A prerequisite for most corporate CSR contributions

Access to Government Grants

Most central and state grant schemes require valid 12A & 80G status before an NGO can even apply.

FCRA Prerequisite

A valid 12A is required before applying for FCRA registration

Institutional Credibility

Signals due diligence to auditors, banks, and partners

After Registration

Staying compliant, year after year

Registration is the start, not the finish — here's what keeps your 12A & 80G status in good standing afterward.

5-Year Renewal via Form 10AB

Both registrations must be renewed at least 6 months before the current validity expires.

Form 10BD — Statement of Donations

Annual statement reporting every 80G donation received, filed by 31st May each year.

Form 10BE — Donor Certificates

Donation certificates generated for each donor, which they need to claim their own 80G deduction.

Annual Return — ITR-7

Yearly income tax return specific to charitable trusts and institutions, filed by the statutory due date.

85% Income Utilisation Rule

At least 85% of income must be applied to charitable objects in the same year to retain the exemption.

Statutory Audit

A qualified auditor's report is mandatory once income exceeds the prescribed threshold.

Why Hisho & Kanri

12A & 80G filings handled by people who track every deadline

We've filed and renewed enough NGO exemptions to know exactly where applications get stuck — and how to keep yours moving.

NGO Tax Specialists

Chartered accountants who file Form 10A/10AB exemption applications every week.

Faster Approvals

Applications drafted to minimise department queries and back-and-forth delays.

Transparent Pricing

One clear package covering filing, follow-up, and query response.

Renewal Tracking

We flag your 5-year renewal window well before it's due — no lapsed exemptions.

Dedicated Support

One point of contact from your first call through approval and beyond.

Confidential Handling

Your Trust's documents and donor data handled under strict confidentiality.

FAQ

Common questions about 12A & 80G registration

Can't find your question here? Use the form alongside this page and we'll answer it directly.

It's a one-time registration under the Income Tax Act that exempts a Trust, Society, or Section 8 Company's income from tax when applied toward charitable objects.

It's a registration that allows people or companies donating to your NGO to claim a 50% or 100% deduction on that donation in their own income tax return.

12A exempts the NGO's own income from tax. 80G is what lets the NGO's donors save tax on what they give — two separate certificates covering two different parties.

Any registered Public Charitable Trust, Society, or Section 8 Company with genuinely charitable objects and no private benefit clause can apply.

Your trust deed or MOA, registration certificate, PAN, trustee details, financial statements, and activity report — see the Documents section above for the full list.

Form 10A is used for provisional registration by new NGOs. Form 10AB is used for regular (final) registration and for renewing an existing registration.

Yes — provisional registration is designed for NGOs that haven't started activities yet, and is valid for 3 years before regular registration is required.

Typically 4 to 6 weeks once documents are complete, though department queries can extend the timeline in some cases.

Most 80G-approved NGOs offer a 50% deduction on the donated amount, subject to overall limits under the Income Tax Act; some notified funds allow 100%.

Your exemption lapses, donations received afterward may become taxable, and your donors lose the ability to claim 80G deduction until you reapply.

Yes — every 80G-registered entity must file Form 10BD annually and issue Form 10BE certificates, or risk penalties and donor complaints.

Because we specialise in NGO exemption filings, track your renewal cycle for you, and stay on for annual compliance long after the approval order is issued.