12A & 80G Registration for NGOs

What 12A and 80G actually do

12A registration exempts an NGO's income from tax so long as it is applied to charitable objects — without it, the surplus of a trust, society or Section 8 company is taxed like any other entity's. 80G works on the donor's side: it lets individuals and companies claim a deduction for donations to your organisation. One protects your income; the other unlocks your fundraising. Most NGOs apply for both together, and serious donors — CSR committees especially — treat the pair as the minimum ticket to entry.

Provisional vs regular registration

New organisations that have not yet started substantial activities receive provisional registration, granted for three years on the strength of the founding documents. Established organisations — and provisionally registered ones once activities commence — hold regular registration, granted for five years at a time and renewable thereafter.

First-time provisional applications go in Form 10A; conversion to regular registration and every renewal go in Form 10AB, within statutory windows tied to the commencement of activities and the expiry of the current registration. The dates need active tracking — missing a window risks a gap in exemption.

Documents and the application

Applications are filed online on the income-tax portal. The department examines:

• The registration certificate and governing document — trust deed, society memorandum and rules, or Section 8 MOA.
• PAN of the organisation and details of trustees, members or directors.
• Financial statements and a note on activities carried out or proposed.
• Registrations on other databases where applicable, such as NGO Darpan.
• We compile the file, prepare the forms and answer departmental queries until the registration order is issued.

CSR funding needs more than 80G

Companies routing CSR money to NGOs will typically require 80G, but 80G alone is not enough: the NGO must also register with the MCA by filing Form CSR-1, which generates a CSR registration number that corporates check before disbursing. If CSR funding is part of your plan, we sequence 12A, 80G and CSR-1 together so nothing blocks the first cheque.

Why applications get rejected

Most rejections are avoidable with a properly prepared file. The recurring causes:

• Objects in the governing document that are vague, partly commercial or not charitable in law.
• A mismatch between the stated objects and the activities actually carried out.
• Defective founding documents — an unregistered deed, a missing dissolution clause or benefits reserved for specific persons.
• Incomplete financial information, or departmental queries left unanswered within the deadline.
• Where the governing document itself is the problem, we fix that first — before filing, not after a rejection.

Why apply through TCC

We review your deed or MOA before anything is filed, prepare Form 10A or 10AB completely, handle every departmental query, and track your validity so renewals go in inside the statutory window. Fixed fee, updates on WhatsApp.