12A & 80G Registration for NGOs

12A and 80G registration is the foundation of tax-exempt status for a charitable or religious institution in India. Registration under Section 12AB of the Income Tax Act 1961 (applied for in Form 10A under Rule 17A of the Income-tax Rules 1962) keeps the trust's income exempt from tax under Sections 11 and 12 of the Act. Approval under Section 80G(5) of the same Act, applied in Form 10AG under Rule 11AA of the Income-tax Rules 1962, is what lets donors claim a tax deduction for their donations — typically 50%, or 100% for certain approved funds under Section 80G(2).

For an NGO, trust, society or Section 8 company, this is not paperwork for its own sake. Donors — individuals, corporates under CSR, and institutions — almost always ask whether the organisation holds both 12AB registration and 80G approval before writing a cheque. Without 80G approval, a donor gets no deduction under Section 80G, so donations dry up. Without 12AB registration, the trust's income loses the exemption under Sections 11 and 12 and becomes taxable like any other income, which can push a small NGO into an unaffordable tax bill.

If registration is skipped or lapses, the Income Tax Department treats the trust's surplus as taxable income, interest under Section 234B can apply on unpaid tax, and every donation the NGO has been receiving quietly loses its tax benefit for the donor. It is a compliance failure that shows up in notices, in donor due-diligence, and in CSR committee checklists.

This service is for any charitable or religious institution — trusts, societies, Section 8 companies, educational institutions, hospitals, or religious endowments — that receives voluntary contributions or runs on donations. We handle the eligibility check against Section 12AB conditions, prepare Form 10A and Form 10AG, file them on the income tax e-filing portal, and track the department's processing to a clean registration certificate.