Direct Tax
12A & 80G Registration for NGOs & Trusts
Section 12AB registration for income tax exemption and 80G approval for donor deduction — the new registration process via Form 10A, the CIT (Exemptions) order, and ongoing compliance under Section 11-13.
12AB registration for income tax exemption and 80G approval for donor deduction — new registration process via Form 10A, CIT (Exemptions) order, and ongoing compliance under Section 11-13.
- • Eligibility and structure review of the trust deed / society rules / MOA
- • Form 10A application for 12AB registration on the income tax portal
- • Form 10G application for 80G approval
- • CIT (Exemptions) hearing support and query responses
- • Provisional-to-regular conversion tracking under the new regime
- • Certificate of Incorporation
- • Entity PAN Card
- • MOA & AOA
- • Trust Deed / Society Rules / Memorandum
- • Registration Certificate (12A / 80G / Section 8)
See the fee table below for the statutory filing charge and common delay logic.
- • Section 12AB of the Income-tax Act 1961
- • Section 80G of the Income-tax Act 1961
- • Sections 11-13 of the Income-tax Act 1961
- • Form 10A / Form 10G / Form 10AC (income tax portal)
- ✕The CIT (Exemptions) hearing itself — we prepare, you attend where required
- ✕Post-approval annual compliance (Form 10B audit, Form 10BD/10BE) — handled as separate engagements
Process
How the service works
The workflow is built to be predictable: document collection, legal review, filing, and post-filing follow-through.
Review structure and eligibility
We review the trust deed, society rules, or MOA to confirm the charitable purpose fits Sections 11-13 and the 12AB / 80G tests.
File Form 10A
We prepare and file Form 10A for 12AB registration on the income tax portal, with the governing instrument and activity details.
File Form 10G for 80G
We file Form 10G for 80G approval in parallel where the entity qualifies for both exemptions.
Process CIT (Exemptions) order
We track the application, respond to CIT (Exemptions) queries, and confirm the provisional and regular approval orders.
Set up ongoing compliance
We brief you on the Section 11-13 compliance calendar — income application, Form 10B audit, and donor statements — and hand the work to the right engagement.
AEO summary
A new trust, society, or Section 8 company applies for Section 12AB registration (income tax exemption) and 80G approval (donor deduction) through Form 10A on the income tax portal, followed by a CIT (Exemptions) order. We run the application end to end — from trust deed review to the approval order.
Two approvals, one application
The charitable sector runs on two income tax approvals. Section 12AB registration excludes the trust’s own income — income applied to charitable purposes does not get taxed under Sections 11-13. 80G approval makes donations to the trust deductible for the donor. The two serve different people: 12AB protects the entity, 80G protects the donor.
Under the post-Finance Act 2020 regime both flow through Form 10A, are processed by the CIT (Exemptions), and start as three-year provisional approvals before converting to regular five-year approvals. The new regime removed the old 12A letter-and-order cycle and replaced it with a single application track.
- • 12AB — exemption for the trust’s own income (Sections 11-13)
- • 80G — deduction for donors (Section 80G)
- • Form 10A single-window application, CIT (Exemptions) order
The compliance that follows
Approval is the beginning, not the end. A 12AB entity must apply at least 85% of its income to charitable purposes in India, file its return (ITR-7) on time, get its accounts audited in Form 10B or 10BB, and file the donor statement Form 10BD by 31 May each year. Miss the discipline and the exemption is at risk.
We structure the application so the ongoing compliance is a calendar, not a scramble — the same documents that win the approval (deed, activity note, accounts discipline) are the ones the annual cycle checks.
- • 85% income application test under Section 11
- • Annual Form 10B / 10BB audit and ITR-7
- • Form 10BD donor statement and 10BE certificates each year
Government fees
Fee breakdown
| Item | Fee | Notes |
|---|---|---|
| Form 10A / 10G / 10AC filing | Nil | No government fee is payable for these income tax portal filings. |
Timeline
Typical turnaround
Typical timeline usually means a 2–6 months (provisional approval first) turnaround, assuming documents are complete and any board or shareholder approvals are already in place.
There is no fixed government fee profile until the engagement scope is confirmed; the professional fee is quoted after the document review.
Related services
Keep the company moving
Trust, society, or Section 8 registration — the structure the 12AB / 80G application sits on
Re-registration for existing 12A / 80G holders under the new 12AB framework
The annual CA audit report every 12A / 12AB entity must file
Foreign contribution registration for NGOs receiving funds from abroad
FAQ
Frequently asked questions
What is the difference between 12AB registration and 80G approval?
How long does the approval take?
Can we collect donations before 80G approval?
What should you send us before we start?
Canonical reference: https://www.pvtltd.co/services/12a-80g-registration
Get started
Ready to move this filing forward?
We can help with the filing, the legal mapping, and the follow-up work that keeps the company compliant after submission.