Procedure for Registration u/s 80G and 12A of Income Tax Act

An NGO obtain the advantage of Income Tax Exemption if it gets registered to 80G and 12A of the Income Tax Act. The Income Tax Act provides provisions under which they offer tax benefits to the ones who donate to charity. Thus in order to get more donations, all NGOS should show- case these tax benefits advantage in order to attract more donors.

If an NGO gets registers under section 80G, then the person or the organization unit that makes the donation to this NGO will get a definite deduction of about 50% from their taxable income. Further, an NGO is exempt from Income Tax if it is registered under 12A. Government funding is only applicable to those NGOs that are registered under 80G and 12A. A newly registered NGO can also apply for the same.

Documents Required

1. Duly filled in Form – 10A for registration u/s 12A registration
2. Duly filled in Form – 10G for registration u/s 80G registration
3. Registration Certificate and MOA /Trust Deed (two copies – self attested by NGO head)
4. NOC from Landlord (from registered office)
5. A Copy of Pan card of the NGO
6. Photocopy of Electricity Bill / House tax Receipt /Water Bill
7. Evidence of welfare activities carried out & Progress Report since inception or last 3 years
8. Books of Accounts, Balance Sheet & ITR (if any), since inception or last 3years
9. List of donors along with their address and PAN
10. List of governing body or board of trustees members with their contact details
11. Original Registration certificate , MOA Trust deed for verification
12. Authority letter in the favor of NGO factory.
13. Any other document or affidavit/undertaking, if extra information is by the income tax department.

Procedure for getting registration under section 12A and 80G of Income Tax Act

Step-1: Dully filled-in application will be submitted to the exemption section of the Income Tax Department.

Step-2: NGO will receive notice for clarifications from Income Tax Department in 2-3 months after applying.

Step-3: Reply of notice will be submitted by the consultant along with all relevant desired documents to the Income Tax Departments

Step-4: Consultant will personally visit the Income Tax Departments to follow-up the case on behalf of the applicant organization.

Step-5: Exemption Certificates will be issued.