{"id":4429,"date":"2022-05-17T17:34:22","date_gmt":"2022-05-17T17:34:22","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=4429"},"modified":"2025-01-01T03:38:22","modified_gmt":"2025-01-01T03:38:22","slug":"all-about-the-12a-registration-80g-registration","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/all-about-the-12a-registration-80g-registration\/","title":{"rendered":"All about the 12A Registration &#038; 80G Registration"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69d13aabd7238\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69d13aabd7238\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/all-about-the-12a-registration-80g-registration\/#All_about_the_12A_Registration_80G_Registration\" title=\"All about the 12A Registration &amp; 80G Registration\">All about the 12A Registration &amp; 80G Registration<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/all-about-the-12a-registration-80g-registration\/#80G_12A_applicable_only_to_charitable_organizations_NGOs_that\" title=\"80G &amp; 12A applicable only to charitable organizations &amp; NGO&#8217;s that::-\">80G &amp; 12A applicable only to charitable organizations &amp; NGO&#8217;s that::-<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/all-about-the-12a-registration-80g-registration\/#What_is_the_80G_Certificate_under_Income_tax_act\" title=\"What is the 80G Certificate under Income tax act ?\">What is the 80G Certificate under Income tax act ?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/all-about-the-12a-registration-80g-registration\/#What_is_80G_Registration_Process\" title=\"What is 80G Registration Process? \">What is 80G Registration Process? <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/all-about-the-12a-registration-80g-registration\/#Documents_Required_for_80G_Registration\" title=\"Documents Required for 80G Registration\">Documents Required for 80G Registration<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caindelhiindia.com\/blog\/all-about-the-12a-registration-80g-registration\/#What_is_Income_tax_Section_12A_Registration\" title=\"What is Income tax Section 12A Registration?\">What is Income tax Section 12A Registration?<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caindelhiindia.com\/blog\/all-about-the-12a-registration-80g-registration\/#12A_Registration_Process\" title=\"12A Registration Process\">12A Registration Process<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caindelhiindia.com\/blog\/all-about-the-12a-registration-80g-registration\/#What_are_the_benefits_of_Section_12A_Registration\" title=\"What are the benefits of Section 12A Registration?\">What are the benefits of Section 12A Registration?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caindelhiindia.com\/blog\/all-about-the-12a-registration-80g-registration\/#What_are_the_Benefits_of_80G_Registration\" title=\"What are the Benefits of 80G Registration ?\">What are the Benefits of 80G Registration ?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caindelhiindia.com\/blog\/all-about-the-12a-registration-80g-registration\/#Documents_Required_for_12A_Registration\" title=\"Documents Required for 12A Registration\">Documents Required for 12A Registration<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.caindelhiindia.com\/blog\/all-about-the-12a-registration-80g-registration\/#Some_Donated_More_Than_They_Earned\" title=\"Some Donated More Than They Earned\">Some Donated More Than They Earned<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"All_about_the_12A_Registration_80G_Registration\"><\/span><span style=\"color: #000080;\"><strong>All about the 12A Registration &amp; 80G Registration<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-4432\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/05\/All-about-the-12A-Registration-80G-Registration.jpg\" alt=\"All about the 12A Registration &amp; 80G Registration\" width=\"903\" height=\"475\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/05\/All-about-the-12A-Registration-80G-Registration.jpg 310w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/05\/All-about-the-12A-Registration-80G-Registration-300x158.jpg 300w\" sizes=\"(max-width: 903px) 100vw, 903px\" \/><\/p>\n<p>Non profit Orgination are start for good reason, &amp; the govt provides income tax exemptions to help them with raising funds. Now is the time to register your NGO U\/s 12A &amp; 80G in order to avail of those advantage for your Non profit Orgination.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"80G_12A_applicable_only_to_charitable_organizations_NGOs_that\"><\/span><span style=\"color: #000080;\"><strong>80G &amp; 12A applicable only to charitable organizations &amp; NGO&#8217;s that::-<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Businesses that have not generate income<\/li>\n<li>A registered society or a charitable trust<\/li>\n<li>Assets or income should be used only for charitable purpose<\/li>\n<li>Maintenance of books of accounts is necessary for their receipts and expenses<\/li>\n<li>Any benefit from these funds should not be taken by trustees or the governing body of the organisation<\/li>\n<li>Should not provide any benefit to a particular caste or religion<\/li>\n<\/ul>\n<p>Separate account should be maintained for business income. Such businesses should not use income received from NGO\u2019s<\/p>\n<h3><span class=\"ez-toc-section\" id=\"What_is_the_80G_Certificate_under_Income_tax_act\"><\/span><span style=\"color: #000080;\"><strong>What is the 80G Certificate under Income tax act ?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-4437\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/05\/NGO.jpg\" alt=\"NGO\" width=\"866\" height=\"413\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/05\/NGO.jpg 325w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/05\/NGO-300x143.jpg 300w\" sizes=\"(max-width: 866px) 100vw, 866px\" \/><\/p>\n<p>It is certificate issued by Income tax department to a NGO\u2019s , NPO\u2019s , Charitable trust or Section 8 Company. The main aim is to encourage donations for collecting\u00a0 funds to these organisations. The donor gets exemption of 50% on his donation because the donor is allowed to deduct their donations from Gross Total Income. The Donor first need to attach the stamped receipt against the donation to avail exemption which is issued by the NGO- the receipt must include the name, date, and PAN of the organization.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"What_is_80G_Registration_Process\"><\/span><strong><span style=\"color: #000080;\">What is 80G Registration Process?<\/span> <\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>These the following steps involved in the registration of 80G<\/p>\n<ul>\n<li>Firstly the application for certificate of 80G it should be submitted in the jurisdictional area of the institution to the commissioner of income tax (exemption)<\/li>\n<li>After the submission of forms and required documents of 80G registration, Income tax department will conduct an on premise inspection.<\/li>\n<li>Institution needs to make all the documents and evidence available for the inspection as it might be asked by the officials.<\/li>\n<li>The 80G certificate is awarded to the institution by the commissioner for satisfactory verification and scrutinizing of documents and the office of the NGO<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Documents_Required_for_80G_Registration\"><\/span><span style=\"color: #000080;\"><strong>Documents Required for 80G Registration<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Following are the documents required for registration of 80G<\/p>\n<ul>\n<li>Form 10G.<\/li>\n<li>Section 8 companies and societies requires registration cetificate and MOA and Trust requires rust Deed.<\/li>\n<li>Owner of the property may not send objection certificate at he location of registered office of the institution<\/li>\n<li>Copy of pan card of the NGO<\/li>\n<li>Utility Bills copy i.e., Water bills, electricity bills or House Tax Receipt.<\/li>\n<li>List of Donor along with their complete address and PAN.<\/li>\n<li>Documents of income tax return along with Book of Accounts of last three years.<\/li>\n<li>List along with the progress report of welfare activities being carried out for last thre years.<\/li>\n<li>Complete list of the Board of trustees.<\/li>\n<li>Required deed for verification- Original RC, MOA or trust deed.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"What_is_Income_tax_Section_12A_Registration\"><\/span><span style=\"color: #ff0000;\"><strong>What is Income tax Section 12A Registration?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-4433\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/05\/12A.jpg\" alt=\"12A\" width=\"860\" height=\"321\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/05\/12A.jpg 367w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/05\/12A-300x112.jpg 300w\" sizes=\"(max-width: 860px) 100vw, 860px\" \/><\/p>\n<ul>\n<li>Now we can further discuss about 12A registration and its registration process.<\/li>\n<li>12A registration provides exemption from paying of income tax to Trusts and NGO\u2019s and to other Section 8 companies .Those organisations which are meant for charitable and non profit activites are knownas NGO\u2019s. As they generate income and would be required to pay tax on it as per the normal rates incase if not registered under Section 12A of the Income Tax Act.<\/li>\n<li>According to Section 12A of the IT Act, 1962 there is no difference between charitable and religious trusts. Both kind of organisation can be registered under Section 12A.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"12A_Registration_Process\"><\/span><span style=\"color: #000080;\"><strong>12A Registration Process<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>After using Form 10A, as per Rule 17A of the Income Tax Act, 1962 application should be done. The application\u00a0 needs to be submitted to the jurisdictional Commissioner of Income Tax( Exmptions).<\/li>\n<li>Next step After receiving Form and documents the commissioner verifies the authenticity of the activities of the organisation. He can ask for additional documents and\u00a0 additional information as deemed fit.<\/li>\n<li>He will pass an order in riting for grant of 12A Registration on satisfactory report,. The commissioner can reject the application if he is not satisfied after which a fair chance to be heard will be given to the applicant.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"What_are_the_benefits_of_Section_12A_Registration\"><\/span><span style=\"color: #000080;\"><strong>What are the benefits of Section 12A Registration?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>For establishing an NGO the first form of registration applicant need to fill would be the 12A registration. It is an exemption which is applicable to all NGO\u2019s that have to apply for exemption under provisions of the Income Tax Act,1961. These are the benefits of 12A registration.<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Government Schemes and Grants for NGO Sector-<\/strong><\/span><\/p>\n<ul>\n<li>An entity i.e., an NGO or Society can avail all kind of schemes and grants provided by the government by taking the exemption certificate available under 12A.The NGO or society shod not take the grant if registration is not done.<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Tax Exemption-<\/strong><\/span><\/p>\n<ul>\n<li>Firstly NGO has to furnish the 12A certificate for claiming exemption after that NGO and society will get exemption from paying tax by claiming this exemption.<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Proof of Existence-<\/strong><\/span><\/p>\n<ul>\n<li>It is legal and valid legible proof of existence to the government that this form of entity. i.e NGO is registered. Legal proof is required to secure some form of grant or loans from the government.<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Applicability to NGO and Societies \u2013<\/strong><\/span><\/p>\n<ul>\n<li>Along with NGO\u2019s this form of certificate would also be applicable for societies which are registered as per the requirements of the Societies registration Act.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"What_are_the_Benefits_of_80G_Registration\"><\/span><span style=\"color: #000080;\"><strong>What are the Benefits of 80G Registration ?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-4434\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/05\/80G-Registration-and-12A-Registration..jpg\" alt=\"80G Registration and 12A Registration.\" width=\"879\" height=\"517\" \/><\/p>\n<ul>\n<li>Society and NGO can claim benefits U\/s 80G of the Income Tax Act, 1961. For this NGO or Society needs to get registered as per requirements under 12A. These are benefits given to an entity that is claiming for this form of exemption.<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>NGO Reputation increase-<\/strong><\/span><\/p>\n<ul>\n<li>The entity will become more reputed in the eyes of public after having 80G registration.The donor will become more secure after having this certificate for some form of exemption and paying less tax when it comes to donating to a particular NGO. However the certificate is useful for the donor.<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>More Donors-<\/strong><\/span><\/p>\n<ul>\n<li>This 12A certificate is not just increases the reputation of the NGO or society but also increases the amount of donors. Tax exemption would be claim by more donors under this system.<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Tax can be saved by Donors \u2013<\/strong><\/span><\/p>\n<ul>\n<li>This certificate of NGO can be utilised by Donors to save tax while paying certain amount of tax to the respective govt authorities.<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Funding by Government of India \u2013<\/strong><\/span><\/p>\n<ul>\n<li>The NGO\u2019s and societies having these certificates can gets more grants and funding from government.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Documents_Required_for_12A_Registration\"><\/span><span style=\"color: #000080;\"><strong>Documents Required for 12A Registration<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-4435\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/05\/12A-1.jpg\" alt=\"80G\" width=\"844\" height=\"315\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/05\/12A-1.jpg 367w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/05\/12A-1-300x112.jpg 300w\" sizes=\"(max-width: 844px) 100vw, 844px\" \/><\/p>\n<p>Following are the documents required for 12A registration ;-<\/p>\n<ul>\n<li>Documental evidence required for the creation of trust or NGO \u2013 trust deed of a trust, Registration certificate ,MOA of a society, certificate of incorporation and copies of MOA &amp; AOA of the company submitted by section 8 companies.<\/li>\n<li>Form 10A<\/li>\n<li>Statement of bank account of the trust of last three year.<\/li>\n<li>Pan card of the organisation.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Some_Donated_More_Than_They_Earned\"><\/span><span style=\"color: #000080;\"><strong>Some Donated More Than They Earned<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-8351\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/05\/photo_2025-01-01_09-04-34.jpg\" alt=\"Some Donated More Than They Earned\" width=\"1054\" height=\"1140\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/05\/photo_2025-01-01_09-04-34.jpg 1054w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/05\/photo_2025-01-01_09-04-34-277x300.jpg 277w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/05\/photo_2025-01-01_09-04-34-947x1024.jpg 947w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/05\/photo_2025-01-01_09-04-34-768x831.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/05\/photo_2025-01-01_09-04-34-800x865.jpg 800w\" sizes=\"(max-width: 1054px) 100vw, 1054px\" \/><\/p>\n<p><span style=\"color: #ff0000;\"><strong>What IFCCL?<\/strong><\/span><\/p>\n<ul>\n<li>To start the application process, you only need to share your IT login credentials.<\/li>\n<li>Our CS\/CA will prepare &amp; submit the application on your behalf.<\/li>\n<li>We will guide you through the entire procedure.<\/li>\n<li>IFCCL has worked with thousands of non-governmental organisations and is acquainted with their needs.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>All about the 12A Registration &amp; 80G Registration Non profit Orgination are start for good reason, &amp; the govt provides income tax exemptions to help them with raising funds. Now is the time to register your NGO U\/s 12A &amp; 80G in order to avail of those advantage for your Non profit Orgination. 80G &amp; &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[91],"tags":[893,894],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/4429"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=4429"}],"version-history":[{"count":5,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/4429\/revisions"}],"predecessor-version":[{"id":8352,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/4429\/revisions\/8352"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=4429"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=4429"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=4429"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}