12A & 80G Registration for NGOs Online
Get your trust, society or Section 8 company registered with the Income Tax Department so its income is tax-exempt and its donors can claim deductions. Under the new Income-tax Act, 2025, 12A is now Section 332 and 80G is now Section 354. We check your deed and objects, file Form 104 or Form 105, answer the department's queries and get your registration number.
- Deed and objects checked first
- Form 104 / 105 filed for you
- Replies to Commissioner's queries
- Renewal of old 12A/12AB and 80G
What is 12A and 80G registration?
12A registration (now Section 332 of the Income-tax Act, 2025) registers a trust, society or Section 8 company as a non-profit, so income it applies to charitable or religious purposes is exempt from tax. 80G approval (now Section 354) lets its donors claim a deduction for donations under Section 133.
Registering an NGO as a trust, society or Section 8 company doesn't make it tax-exempt by itself. Without income tax registration, its surplus is taxed like any other entity, and donors get no tax benefit. That's why 12A and 80G are usually the first things an NGO applies for after it's set up.
The Income-tax Act, 2025 replaced the 1961 Act from 1 April 2026. The rules for non-profits now sit in Sections 332 to 355, and organisations holding valid registrations become registered non-profit organisations (RNPOs). Applications are made online on the income tax portal: Form 104 for provisional registration and approval, and Form 105 for regular registration, approval and renewal.
New NGOs first get provisional registration and approval for 3 years. Before that ends, they apply for regular registration, which is valid for 5 years, or 10 years for smaller NGOs with income up to ₹5 crore in each of the two preceding years.
12A and 80G under the old and new Income-tax Act
The names changed; the idea didn't. Here's how the familiar terms map to the Income-tax Act, 2025.
| What it is | Income-tax Act, 2025 | Old (1961 Act) |
|---|---|---|
| Registration as a non-profit | Section 332 | Section 12A / 12AA / 12AB |
| Approval for donor deductions | Section 354 | Section 80G(5) |
| Donor's deduction for donations | Section 133 | Section 80G |
| Provisional registration / approval form | Form 104 | Form 10A |
| Regular registration, approval and renewal form | Form 105 | Form 10AB |
| Statement of donations received | Form 113 | Form 10BD |
| Donation certificate to donors | Form 114 | Form 10BE |
Registrations valid on 1 April 2026 continue until their original expiry date; there's no need to apply again before then. Registrations that lapsed or were cancelled earlier need a fresh application.
Benefits of 12A and 80G registration
Income tax exemption
Income applied to the NGO's charitable or religious purposes is exempt, so more money goes to the cause.
More donations
Donors who claim the deduction can save tax on their donation, which makes them more likely to give, and give more.
CSR eligibility
Income tax registration and donor approval are needed for most NGOs to register in CSR-1 and receive CSR funds from companies.
Credibility
A registration number from the Income Tax Department signals a genuine, compliant NGO to donors, banks and government.
Grants & foreign funding
Many government grants, foundations and FCRA applications look for income tax registration.
Accumulate for the future
A registered NGO can set aside income for specific future projects, within the limits and conditions of the law.
Who can apply for 12A and 80G
These are the main conditions. We review your deed or MOA before filing, since most rejections start there.
- 1A registered NGOA public charitable or religious trust, a registered society, or a Section 8 company. Private family trusts aren't eligible.
- 2Charitable or religious objectsRelief of the poor, education, medical relief, yoga, environment, preservation of monuments, or other objects of general public utility, as defined in the Act.
- 3An irrevocable constitutionThe trust deed, Memorandum or MOA must be irrevocable, with income and assets used only for the objects and passed to a similar NGO if it closes.
- 4No private benefitIncome or property can't be used for the benefit of the founder, trustees, members or their relatives.
- 5For 80G: not for one communityDonor approval isn't given to an NGO whose objects are for the benefit of a particular religious community or caste.
- 6Proper books and PANThe NGO's own PAN, a bank account in its name, and accounts of receipts and expenses.
Not registered yet? Start with a trust, society or Section 8 company. Our NGO registration plans include 12A and 80G.
Which application should your NGO file?
Answer two quick questions to see the form, validity and the plan that fits.
Your result
An indicative guide based on the Income-tax Act, 2025 and Income-tax Rules, 2026. The Income Tax Department decides every application.
12A and 80G registration plans
Fixed professional fees for both registrations together. There is no government fee for filing these applications.
Provisional 12A + 80G
For new NGOs that haven't started activities yet.
₹4,999₹7,999+ GST · ₹0 govt. fee
- Deed / MOA review for required clauses
- Form 104: registration (Sec 332) and approval (Sec 354) together
- Note on objects and planned activities
- Filing with DSC or Aadhaar OTP
- Follow-up until the order is issued
- Regular registration (Form 105)
- Yearly compliance
Regular / Renewal
For running NGOs, provisional-to-regular, and renewals of old 12A/80G.
₹9,999₹14,999+ GST · ₹0 govt. fee
- Deed / MOA and past-compliance review
- Form 105: registration (Sec 332) and approval (Sec 354)
- Activity report and financial summary
- Replies to the Commissioner's queries
- Hearing preparation and representation support
- Dedicated expert on WhatsApp
Registration + Compliance
Registration plus the first year of compliance to keep it.
₹19,999₹27,999+ GST · ₹0 govt. fee
- Everything in Regular / Renewal, plus:
- Year-1 books of accounts review
- Audit coordination and audit report filing
- NGO income tax return for year 1
- Form 113 statement and Form 114 donor certificates
- Compliance calendar and renewal reminders
GST at 18% applies to the professional fee. Fees cover filing and query replies; the decision rests with the Income Tax Department. If your deed or MOA needs amending first, we quote that separately.
Documents required for 12A and 80G registration
Share scanned copies. We check them and prepare the notes the department expects.
Registration documents
- Registered trust deed, society Memorandum and Rules, or Section 8 licence, MOA and AOA
- Certificate of registration or incorporation
- Any amendments to the deed or Rules, with dates
- PAN of the NGO
- Registration with the Charity Commissioner or other state authority, where applicable
People
- PAN and Aadhaar of trustees, governing body members or directors
- Details of the author, founders and managing persons
- Contact details: email and mobile linked to the income tax portal
- DSC or Aadhaar OTP of the person verifying the application
Activities & accounts
- Note on activities carried out or planned
- Financial statements for up to the last 3 years, if the NGO has been running
- Bank statement and details of donations and grants received
- NGO Darpan ID, if registered
- Copies of any earlier 12A/12AB or 80G orders, for renewals
How to get 12A and 80G registration: step by step
Both applications are filed online on the income tax e-filing portal, usually together.
Eligibility & deed reviewDay 1–2
We check your deed, Memorandum or MOA for the clauses the department looks for, and flag anything that needs amending.
Documents & activity noteDay 2–4
We collect documents, prepare the note on activities and, for running NGOs, organise the accounts and donation details.
File Form 104 or Form 105Day 4–5
We file the right form for registration under Section 332 and approval under Section 354, verified with DSC or Aadhaar OTP.
Provisional registrationAbout 1 month
For new NGOs, provisional registration and approval are processed centrally and usually granted within about a month, valid for 3 years.
Regular registration & queriesA few months
Regular registration and renewals go to the Commissioner, who may ask for documents, explanations or a hearing. We draft and file every reply.
Order & registration numberOn approval
You receive the order with a unique registration number. Your NGO is now tax-exempt, and donors can claim deductions.
A new NGO with provisional registration should apply for regular registration within the time allowed, generally at least 6 months before the provisional registration expires, or within 6 months of starting activities if earlier. Renewals are due at least 6 months before expiry.
How donors claim deductions (earlier 80G, now Section 133)
Explaining the benefit clearly helps your fundraising. These are the key rules for donations to an approved NGO.
Deduction for donors
Donations to approved charitable NGOs are usually deductible at 50%, within the qualifying limit.
Qualifying limit
The deductible amount is capped at 10% of the donor's adjusted total income.
Cash donations
Cash donations above ₹2,000 aren't deductible. Donations in kind aren't deductible either.
- Every year · by 31 MayStatement of donations (Form 113)The NGO files the details of donations received in the previous financial year, including each donor's PAN or Aadhaar.
- Every year · by 31 MayDonation certificates (Form 114)The NGO issues each donor a certificate generated from the statement. The donor's deduction is matched to this data.
- Donor's choiceOld or new tax regimeIndividual donors generally get the deduction only if they choose the old tax regime, so tell donors to check their regime.
Compliance to keep your 12A and 80G
Registration can be cancelled for non-compliance. These are the key yearly requirements.
- OngoingBooks of accountsKeep proper books, receipts for every donation and records of how money was spent.
- YearlyApply income to the objectsSpend at least 85% of income on the NGO's objects in the year, or accumulate it for a stated purpose within the limits the law allows.
- YearlyAudit reportAccounts audited by a Chartered Accountant, with the audit report filed online, where income crosses the limit.
- YearlyIncome tax returnThe NGO's income tax return filed on time every year, even with nil income, to keep the exemption.
- Yearly · by 31 MayForms 113 and 114Statement of donations and certificates to donors.
- As changes happenReport changesReport changes to the deed, objects or Rules to the department; changing objects can require a fresh application.
- Before expiryRegular registration & renewalMove from provisional to regular registration on time, and renew every 5 or 10 years.
- AlwaysNo private benefit & no business misuseAvoid any benefit to founders or relatives, and keep business income within the limits allowed, or the exemption can be lost.
More than registration: Start, Build and Grow with one team
We help your NGO get registered, stay compliant and raise more support.
Register & stay compliant
Trust, society and Section 8 registration, 12A and 80G, CSR-1, FCRA and yearly filings, all at fixed prices.
NGO registrationGet your NGO online
Website with your cause, impact and donation details, plus domain, email and Google Business Profile.
Website plansReach donors & volunteers
WhatsApp Business API, bulk SMS and cloud telephony for campaigns, donor updates and volunteer drives.
WhatsApp API12A and 80G registration: frequently asked questions
What is 12A registration?+
12A registration registers a trust, society or Section 8 company with the Income Tax Department as a non-profit, so income applied to its charitable or religious purposes is exempt from tax. Under the Income-tax Act, 2025, effective 1 April 2026, it is now registration under Section 332.
What is 80G registration?+
80G approval allows donors to claim a tax deduction for donations to the NGO. Under the Income-tax Act, 2025, the approval is under Section 354 and the donor's deduction is under Section 133.
Are 12A and 80G still valid after the new Income-tax Act?+
Yes. Registrations and approvals valid on 1 April 2026 continued automatically, with the NGO treated as a registered non-profit organisation (RNPO). They remain valid until their original expiry date; renewal is then filed under the new Act.
Which form is used now: Form 10A or Form 104?+
Under the Income-tax Rules, 2026, Form 104 replaced Form 10A for provisional registration and approval, and Form 105 replaced Form 10AB for regular registration, approval and renewal.
Can 12A and 80G be applied for together?+
Yes. Registration under Section 332 and approval under Section 354 can be applied for together in the same form, which is what we do in all our plans.
Who can apply for 12A and 80G registration?+
Public charitable or religious trusts, registered societies and Section 8 companies with charitable or religious objects. Private family trusts and organisations that benefit their founders or members aren't eligible.
How long is 12A and 80G registration valid?+
Provisional registration and approval are valid for 3 years. Regular registration and renewals are valid for 5 years, or 10 years for NGOs whose total income was up to ₹5 crore in each of the two preceding years.
When should a new NGO apply for regular registration?+
Before the 3-year provisional registration runs out: generally at least 6 months before it expires, or within 6 months of starting activities if that is earlier. Missing the deadline can leave the NGO without exemption.
How long does it take to get 12A and 80G?+
Provisional registration for new NGOs is usually granted within about a month. Regular registration and renewals are examined by the Commissioner and typically take a few months, depending on queries.
Is there a government fee for 12A and 80G registration?+
No. There is no government fee for filing these applications. You pay only our professional fee, from ₹4,999 + GST for provisional registration and approval.
Why are 12A and 80G applications rejected?+
Common reasons are a revocable or badly drafted deed, objects that aren't charitable or benefit a particular community, clauses allowing private benefit, missing documents, inconsistent activity details, and not replying to queries on time.
Can an NGO get 80G if it works for one religious community?+
Generally no. An NGO whose objects are for the benefit of a particular religious community or caste isn't eligible for donor approval, though it may still get registration for exemption if otherwise eligible.
How much tax can a donor save?+
For most approved NGOs, donors can deduct 50% of the donation, subject to a limit of 10% of their adjusted total income. Cash donations over ₹2,000 aren't deductible, and individual donors generally need to be in the old tax regime to claim it.
What are Form 113 and Form 114?+
Form 113 (earlier Form 10BD) is the NGO's yearly statement of donations received, and Form 114 (earlier Form 10BE) is the certificate issued to each donor from that statement. Both are due by 31 May after the financial year.
Does an NGO need to file an income tax return after registration?+
Yes. A registered NGO must file its income tax return every year, even if income is nil, and get its accounts audited where income crosses the limit. Not filing can cost it the exemption.
What is the 85% rule?+
A registered NGO must generally apply at least 85% of its income to its objects in the year. Income not spent can be accumulated for specific purposes within the limits and conditions of the law.
Can 12A and 80G be cancelled?+
Yes. The department can cancel registration for reasons such as activities not being genuine, not following the objects, private benefit to founders or relatives, or not complying with the law and filings.
Is 12A and 80G needed for CSR funding?+
Usually yes. To register in Form CSR-1 and act as a CSR implementing agency, an independent trust, society or Section 8 company generally needs income tax registration, donor approval and a 3-year track record.
Ready to get 12A and 80G for your NGO?
Send us your deed or MOA for a free check. We'll tell you exactly what to file, with no obligation.
Disclaimer: IBACT Digital (IBACT Innovations Pvt Ltd) is a private consultancy, not a government body. Registration and approval are granted by the Income Tax Department. Information on this page is for general guidance and is based on the Income-tax Act, 2025 and Income-tax Rules, 2026 as of October 2026.