12A and 80G registration: how NGOs apply on the income tax portal

12A and 80G registration are two approvals from the Income Tax Department. The first lets your NGO's income be exempt from tax, and the second lets donors claim a deduction for what they give you. The names have changed: under the new Income-tax Act, registration of a non-profit is in section 332 and donation approval is in section 354, and the online forms are now Form 104 and Form 105. This page is an independent guide, not an official Income Tax Department site. You file only on the e-filing portal, incometax.gov.in.

What is 12A and 80G registration?

NGOs still say "12A" and "80G" because those were the section numbers in the old Income-tax Act. Here is how the old words map to the current law, as shown on the Income Tax Department's own section pages:

Who can apply? Section 332 covers public trusts, societies, section 8 companies, and some educational and other institutions. The organisation must be set up in India for charitable or public religious purposes, and a revocable trust cannot apply. So 12A registration for trust, society and company NGOs follows the same forms.

For 80G, section 354 adds conditions. The NGO must not be for the benefit of one religious community or caste, its religious spending in a year must not cross 5% of total income, its rules must not allow assets to be moved to non-charitable use, and it must keep regular accounts and issue donation certificates.

Provisional or regular: which form for 12A and 80G registration

The choice depends on one question: have your activities started?

• Form 104 (provisional): for a new NGO that has not started activities and has never been registered. It goes to the Commissioner of Income Tax (CPC). Provisional registration and approval are valid for three tax years.
• Form 105 (regular): for an NGO whose activities have started, for converting provisional into regular, and for renewal. It goes to the Principal Commissioner or Commissioner with jurisdiction, who can ask for documents and check that the work is genuine.

One Form 104 or Form 105 can cover both: the form has a section code for section 332, one for section 354, and one for both together. That is why most NGOs now file 12A & 80G registration in a single application. Some people write it the other way round, as 80G 12A registration; it is the same pair of approvals.

Validity and renewal of 12A and 80G registration

The time limits below are from section 332 and section 354, as published on the Income Tax Department's website:

For the section 332 registration only, an NGO whose total income stayed below a limit set in section 332(5) in each of the two previous tax years gets ten tax years instead of five. The section 354 donation approval stays at five. Renewal of 12A and 80G registration is done through Form 105. Missing the window is serious: the Commissioner may condone a delay for reasonable cause, but if not, the NGO can be taxed on its accumulated assets. We do not track a "last date extended" for any year; check the latest CBDT notice on the portal.

Documents required for 12A and 80G registration

Form 105 lists its attachments as Annexures A-1 to A-17. The main ones, all self-certified copies:

• Trust deed, or the instrument or document that created the NGO (MoA and rules for a society or company)
• Registration certificate from the sub-registrar, Registrar of Societies, Registrar of Companies or public trust office
• FCRA registration, if you have it
• Any earlier 12A, 12AA, 12AB or 80G order, and any rejection or cancellation order
• Annual accounts for up to three earlier years, where the NGO existed in those years
• A detailed note on activities
• Reason for delay, if filed late

So the 12A and 80G registration documents required are mostly papers your NGO already holds. Scan them clearly and keep file names simple.

The form also asks about recognition under other laws, with options such as registration on NGO Darpan and FCRA. Having your Darpan Unique ID handy saves time. The NGO's PAN must be active, and the e-filing profile must be complete.

12A 80G registration fees: is there a government fee?

On 12A and 80G registration fees: the official user manuals for Form 104 and Form 105 do not mention any government fee for filing. We have not seen a fee in the forms either, but we cannot promise it for every case, so check the portal before you submit. Any charge you pay will usually be a professional fee for a CA's help, which is your choice and not required by the Department.

What happens after you file

For Form 104, the order in Form 106 can be downloaded after about seven days from the View Filed Forms page. For Form 105, the Commissioner's office may send notices under e-Proceedings, and the final order comes in Form 107. The law gives the office up to six months from the end of the quarter in which you applied.

Both orders carry a 16 digit Unique Registration Number (URN). This is how to find 12A registration number of trust or NGO today: open View Filed Forms, select the form and download the order. Quote the URN in donation receipts, tax returns and future filings.

Donors can claim the deduction only from information the NGO reports to the Department, so file your donation statements on time. Cash donations above a small limit set in section 133 do not qualify, so ask donors to pay by bank transfer, cheque or UPI.

Taxation of trust without 12A registration

Without registration, the NGO does not get the exemption for charitable income. Its surplus is taxed under the normal rules for its type of entity, and donors get no deduction. Grant makers often ask for both approvals: CSR donors check them before CSR funding, and so do many foreign donors under FCRA. If your NGO is not yet legally registered, start with NGO registration.