12A and 80G Registration for NGOs
12A and 80G registration lets an NGO keep its own income tax-free and gives its donors a deduction. Trusts, societies and Section 8 companies apply on the Income Tax e-filing portal. From 1 April 2026 the forms are Form 104 and Form 105 under the Income-tax Act, 2025, and certificates already granted stay valid until they expire.
What it is
12A registration makes the income of a charitable trust, society or Section 8 company exempt from income tax, as long as the money is spent on its objects. 80G approval is separate: it lets people and companies who donate to you claim a tax deduction. Most NGOs need both. 12A protects your own income; 80G helps you raise money, because donors save tax.
Until 31 March 2026 these sat in sections 12A, 12AB and 80G of the Income-tax Act, 1961. From 1 April 2026 the Income-tax Act, 2025 moves registration to section 332 and donation approval to section 354, and the donor’s deduction to section 133. Everyone still says “12A and 80G”, so we do too.
Who it applies to
Public charitable trusts
A trust formed by a deed for charitable or religious purposes, such as a school, a clinic or relief of the poor. Its property must be held under an irrevocable trust for purposes in India.
Registered societies
A society registered under the Societies Registration Act, 1860 or a State law, such as a welfare association or a school society. Not formed yet? Our society registration service covers that first step.
Section 8 companies
A not-for-profit company licensed under section 8 of the Companies Act, 2013. Starting from scratch? We handle Section 8 company registration too.
12A vs 80G
Two approvals, two beneficiaries. 12A helps the NGO; 80G helps the donor.
| Point | 12A (now section 332) | 80G (now sections 354 and 133) |
|---|---|---|
| Who benefits | The NGO itself | The people and companies who donate |
| What it gives | Income applied to the NGO’s objects is exempt from tax | Donors deduct 50% of a donation to most NGOs, within 10% of their adjusted gross total income |
| Order of applying | First | Only a registered non-profit organisation can apply |
| Forms | Form 104 (provisional) or Form 105 (regular) | The same forms, filed for approval |
| Validity | Provisional: 3 tax years. Regular: 5 tax years, or 10 on conversion or renewal if income is ₹5 crore or less | Provisional: 3 tax years. Regular: 5 tax years |
| Yearly reporting | Audit report in Form 112 and the income-tax return | Statement of donations in Form 113 and certificates to donors in Form 114 |
Here is the catch: the two run on separate clocks. A small Palwal society renewed for ten years can see its five-year 80G approval run out first; donors then lose their deduction while the society’s own income stays exempt.
Why it matters
Keep your surplus tax-free
If at least 85% of the year’s income is applied or accumulated for its charitable purpose, a registered NGO’s taxable income is nil.
Give donors a deduction
Donors in the old tax regime deduct 50% of gifts to most NGOs, within 10% of adjusted gross total income. Cash gifts above ₹2,000 do not qualify.
Qualify for CSR projects
Under Rule 4(1) of the Companies (CSR Policy) Rules, 2014, a trust, society or Section 8 company needs 12A and 80G registration, plus a CSR-1 number, to implement a company’s CSR projects.
Documents required
Constitution and registration
- Trust deed, society MoA and rules, or Section 8 MoA and AoA
- Registration certificate from the Registrar of Public Trusts, Registrar of Societies or ROC
- PAN of the NGO
Accounts and activities
- Annual accounts for up to the last three years, if the NGO existed before the year of applying
- A detailed note on activities, or proposed activities for a new NGO
- Existing 12A or 80G orders, for renewal
- Any earlier rejection or cancellation order
People and logins
- Details of trustees, members or directors
- DSC or EVC access for the person signing
- FCRA registration, if you hold one
- NGO Darpan ID, if you have one
How it works
Check the deed for charitable objects
We check your trust deed, MoA or bye-laws for charitable objects and an irrevocable trust. Weak wording gets amended before you apply.
Pick the right form and section code
A new NGO that has not started work files Form 104 for provisional registration. A Section 8 company incorporated in Delhi NCR this year, with no programme run yet, begins here. An NGO already at work, or one converting or renewing, files Form 105.
File and e-verify on the portal
We upload self-certified copies, fill the form with you and verify it with DSC or EVC. No valid signature? Our DSC service sorts that out first.
Answer queries and collect the order
Provisional orders come in Form 106 within one month from the end of the month of filing. Regular registration comes in Form 107 within six months from the end of the quarter, with a 16-digit Unique Registration Number.
Apply for 80G, then diarise renewals
Once registered, we file for approval under section 354 and diarise the renewal date and the 31 May donation statement.
Timelines
Registering before work starts
Form 104, any time during the tax year from which you want registration. Provisional registration lasts three tax years.
Starting work under provisional registration
Form 105 within six months of starting activities, since provisional registration ends six months after work begins.
Nearing the end of provisional, no work yet
Form 105 at least six months before the provisional registration expires.
Registering an NGO already at work
Form 105, any time during the tax year from which you want registration, for five tax years. A Faridabad trust running a free tuition centre since 2024, never registered, takes this route.
Renewing a regular registration
Form 105 at least six months before expiry. Renewal runs five tax years, or ten if total income before exemption was ₹5 crore or less in each of the two preceding tax years.
Reporting donations every year
Form 113 (formerly 10BD) by 31 May after the year ends. Form 114 (formerly 10BE) certificates reach donors by the same date.
What changed on 1 April 2026
Most rules for NGOs carried over into the new Act. The section and form numbers did not.
| Item | Income-tax Act, 1961 | Income-tax Act, 2025 |
|---|---|---|
| Registration of NGOs | Sections 12A, 12AA, 12AB, 10(23C) | Section 332 |
| Approval to receive deductible donations | Section 80G(5) | Section 354 |
| Donor’s deduction | Section 80G | Section 133 |
| Provisional application | Form 10A | Form 104 |
| Regular registration or renewal | Form 10AB | Form 105 |
| Orders | Form 10AC and 10AD | Form 106 and 107 |
| Statement of donations | Form 10BD | Form 113 |
| Donation certificate | Form 10BE | Form 114 |
| Tax on accreted income | Section 115TD | Section 352 |
Existing certificates carry over under section 536(2): a valid, uncancelled registration held on 1 April 2026 keeps working until its original expiry, and so does an 80G approval. A registration that lapsed before that date does not revive; that NGO applies afresh under section 332.
What happens if your registration lapses
Lose the exemption
Without a valid registration, the NGO’s surplus is taxed like any other income. Once 80G approval ends, donors lose their deduction too.
Face tax on accreted income
Failing to renew in time is one of the triggers in section 352 (old section 115TD). The tax is a one-time charge at the maximum marginal rate on the fair market value of assets minus liabilities.
Pay for late donation statements
For donations received up to 31 March 2026, a late Form 10BD costs ₹200 a day under section 234G, and non-filing can draw a penalty of ₹10,000 to ₹1 lakh under section 271K.
Frequently asked questions
Is our old 12A certificate still valid after 1 April 2026?
Yes. Under section 536(2) of the Income-tax Act, 2025, a valid, uncancelled registration under section 12A, 12AA, 12AB or 10(23C) held on 1 April 2026 makes your NGO a registered non-profit organisation until the original expiry date. Existing 80G approvals also run to their end date. You only need to act at renewal, in Form 105, at least six months before expiry.
Can we apply for 12A and 80G at the same time?
Not in one application. Approval under section 354, the new home of 80G, is open only to a registered non-profit organisation, so registration under section 332 comes first. Both use Form 104 for provisional and Form 105 for regular filings. In practice, we file the 80G approval as soon as the registration order arrives, so the gap stays short.
How long is provisional registration valid?
Three tax years from the tax year in which you applied, or until six months after your activities begin, if that is earlier. Once work begins, file Form 105 for regular registration within six months. If work has still not begun, file it at least six months before expiry. Either way, one timely filing moves you to regular registration.
Which NGOs get registration for ten years instead of five?
An NGO whose total income, before the exemption, did not exceed ₹5 crore in each of the two preceding tax years gets ten tax years instead of five. Section 332(5) applies this on conversion from provisional registration and on renewal. A first direct application still gets five years, and 80G approval under section 354 stays at five. For a small NGO, that halves the renewals.
How much tax does a donor save under 80G?
Most donors to an NGO deduct 50% of the donation, capped at 10% of their adjusted gross total income. So a ₹10,000 donation gives a ₹5,000 deduction if it fits within that cap. The deduction is available only in the old tax regime, and cash gifts above ₹2,000 do not qualify. From tax year 2026-27 it sits in section 133, with the same four categories, so donors keep the same benefit.
What is Form 113 and when is it due?
Form 113 is the statement of donations that replaced Form 10BD from 1 April 2026, due by 31 May after the year ends. The portal then generates Form 114, the certificate that replaced Form 10BE, which donors must get by the same date. Donors’ claims are matched against this statement, so filing on time keeps their deductions safe.
Do we need NGO Darpan registration for 12A and 80G?
Not for the income-tax application itself: Darpan registration is not among the attachments listed for Form 104 or Form 105. It matters elsewhere. Central and State Government grant schemes and FCRA applications ask for a Darpan ID and may not process an application without it. If you plan to seek grants, get the Darpan ID early and you will be ready.
What if we missed the renewal date?
You can still apply. Under section 332(4), the Principal Commissioner or Commissioner can condone the delay if there is a reasonable cause, and Form 105 has a separate condonation filing type. Move quickly, because failing to renew in time also triggers tax on accreted income under section 352. We prepare the request with dates and evidence, so the reason is clearly on record.
What it costs
Our fee plus the government fee that applies to your case, quoted before you commit. Tell us the situation and we will price it exactly.
Ready to begin?
Send us your trust deed, MoA or bye-laws, and we will tell you which form fits and what to fix before you file.