12AA and 80G Registration in India
12AA and 80G registration are statutory approvals under the Income Tax Act, 1961 that support charitable and religious organizations by providing tax exemptions and donation-related tax benefits. These registrations enable eligible entities to operate in a compliant manner while encouraging public and corporate contributions.
12AA registration allows eligible organizations to claim income tax exemption on funds used for approved charitable purposes.
80G registration allows donors to claim tax deductions on contributions made to registered organizations.
Together, these registrations improve credibility, transparency, and long-term funding capability for nonprofit organizations.
Legal Provisions
Both registrations are governed by the Income Tax Act, 1961.
Section 12A and 12AA provide income tax exemption to eligible trusts, societies, and nonprofit entities.
Section 80G allows donors to claim tax deductions on eligible donations.
These provisions also support eligibility for CSR funding, foreign contribution approvals, and access to government or institutional grants.
Who Can Apply for 12AA and 80G Registration
Organizations engaged in charitable, religious, educational, medical, or social welfare activities can apply, including:
Registered trusts
Societies registered under applicable law
Section 8 companies formed under the Companies Act
Documents Required
For 12AA Registration
Trust deed or registration certificate
PAN of the organization
Audited financial statements where applicable
Details of charitable objectives and activities
Proof of registered office
Identity and address proof of trustees or directors
For 80G Registration
Copy of valid 12AA certificate
PAN of the organization
Audited financial statements
Donation and fund utilization details
Board or trustee resolution
Bank account details
Procedure for 12AA and 80G Registration
The registration process involves the following steps:
Preparation of required documents
Online submission of Form 10A for 12AA and Form 10G for 80G
Review and verification by the Income Tax Department
Issuance of registration certificates after approval
Ongoing compliance through proper recordkeeping and return filing
Benefits of 12AA and 80G Registration
Organizations and donors benefit in multiple ways.
Income tax exemption on eligible income
Tax deduction for donors
Improved credibility with contributors and institutions
Eligibility for CSR funding and government grants
Stronger transparency and compliance framework
Improved fundraising and donor confidence
Our 12AA and 80G Registration Services
i Tax GST Filing provides structured support for nonprofit tax registrations.
Eligibility review and document preparation
Accurate filing of Form 10A and Form 10G
Handling of departmental queries and verification
Follow-up for certificate issuance
Ongoing advisory on compliance and donor reporting
Get Started with 12AA and 80G Registration Today
Ensure your organization qualifies for tax exemptions and donor benefits through proper registration.
Connect with i Tax GST Filing for professional guidance and compliant 12AA and 80G registration services.