12A and 80G Registration. Easy guide for FY 21-22 & Onwards

12A and 80G Registration are obtained from Income Tax Department to avail the benefit of tax exemption and availing deductions under Chapter VIA for donors. The registration is obtained by non profit organizations such as society or trust (excluding public and family trust) or Section 8 companies. Both 12A and 80G Registrations were earlier provided for lifetime but before 31st Mar, 2022 all existing NGOs had to renew their registrations and validity for the same will be for 5 years. Thus to conclude 12A and 80G Registrations will have to be renewed after 5 years.

Please note NGO must be registered on Darpan Portal of Niti Aayog before obtaining 12A and 80G Registration. Refer link >> https://ngodarpan.gov.in/

For Society or trust or Section 8 companies refer >> https://www.taxledgeradvisor.com/ngo-trust-society-registration/

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Benefits of obtaining 12A and 80G Registration

Income of Society or Trust or Section 8 companies become exempt.
Donor get deduction from his/her taxable income of the amount of donation.
Government funding are only provided to NGO who has obtained 12A & 80G registration.
Corporate Donors will provide funding as a part of their CSR activities or otherwise only to NGO who has obtained 12A & 80G registration.
For obtaining International funding, FCRA registration is to obtained which can be taken by NGO who has obtained 12A & 80G registration. For FCRA Registration refer >> https://www.taxledgeradvisor.com/fcra-registration/

Documents required for obtaining 12A and 80G Registration

Self certified copy of Certificate of Registration obtained from Registrar of Companies in case of Section 8 Company or Registrar of firms and Societies in case of Society or Registrar of public trusts in case of Trust.
Self certified copy of Memorandum of Association ( MOA) & Rules & regulations in case of Society and Section 8 Companies or Trust Deed in case of trust
Self certified copy of documents evidencing adoption of the objects.
Address proof for Registered Address (Rent Agreement/ NOC) along with Electricity bill/water bill
Copy of PAN Card
Self certified copy of Annual Accounts of the Trust/Society/Company of prior 3 years if has been in existence for more than 3 years and if less than 3 years than such Annual Accounts for number of years of existence.
Self certified copy of existing 12A and 80G Registration, if any.
Self certified copy of order of rejection of grant of 12A and 80G Registration, if any.

Process for obtaining 12A and 80G Registration

Logon on to Income tax portal. Refer link https://www.incometax.gov.in/iec/foportal
Go to E-file tab >> Income Tax Forms >> File Income Tax Forms
Select Form 10A along with the documents mentioned above
Form 10A has to be mandatorily verified by DSC of authorized person
12A Certificate will be granted by Income Tax Commissioner in Form 10AC which will have a Unique Registration Number for 5 years.
Income Tax Commissioner may reject the application after giving opportunity of being heard. Rejection Order is also passed in form 10AC
Repeat the steps to obtain 80G registration by filing from 10G. 80G can be obtained only after obtaining 12A registration.

Process for revalidation of 12A and 80G Registration

Logon on to Income tax portal. Refer link https://www.incometax.gov.in/iec/foportal
Go to E-file tab >> Income Tax Forms >> File Income Tax Forms
Select Form 10A for renewal along with the documents mentioned above
Form 10AB has to be mandatorily verified by DSC of authorized person
12A Certificate will be granted by Income Tax Commissioner in Form 10AC which will have a Unique Registration Number for 5 years.
Income Tax Commissioner may reject the application after giving opportunity of being heard. Rejection Order is also passed in form 10AD
Repeat the steps to obtain 80G registration by filing form 10G. 80G can be obtained only after obtaining 12A registration.

Documents required for revalidation of 12A and 80G Registration

Self certified copy of Certificate of Registration obtained from Registrar of Companies in case of Section 8 Company or Registrar of firms and Societies in case of Society or Registrar of public trusts in case of Trust.
Self certified copy of Memorandum of Association ( MOA) & Rules & regulations in case of Society and Section 8 Companies or Trust Deed in case of trust
Self certified copy of documents evidencing adoption of the objects.
Address proof for Registered Address (Rent Agreement/ NOC) along with Electricity bill/water bill
Copy of PAN Card
Self certified copy of Annual Accounts of the Trust/Society/Company of prior 3 years if has been in existence for more than 3 years and if less than 3 years than such Annual Accounts for number of years of existence.
Self certified copy of existing 12A and 80G Registration.
Self certified copy of order of rejection of grant of 12A and 80G Registration.

Need Expert Assistance for obtaining/revalidation of 12A and 80G Registration

For expert assistance obtaining 12A and 80G Registration in Udaipur and Rajasthan, reach our professionals at Tax Ledger Advisor.