80G & 12AB Registration

For a trust, society or Section 8 company, registration under sections 12AB and 80G of the Income-tax Act is the basis of its finances: 12AB makes its income exempt, and 80G lets its donors claim a tax deduction. Together they add credibility with donors, companies looking for CSR partners and government funders. We handle the applications from eligibility to certificate, and the annual compliance that keeps the registrations valid.

Section 12AB registration

Registration under section 12AB allows a charitable or religious trust, society or Section 8 company to claim exemption under sections 11 and 12, subject to conditions. Before 1 April 2021, registration was under section 12A or 12AA; since then, all existing and new organisations have had to register, or re-register, under section 12AB.

Why it matters

• Income applied to charitable objects is exempt from tax
• Needed for most government schemes and CSR funding
• Recognised proof of charitable status for donors and regulators
• Can be applied for together with 80G

Section 80G approval

80G approval allows donors to deduct their donations from taxable income, at 50% or 100% depending on the organisation and subject to limits. It is one of the main reasons individuals and companies choose to give to a particular organisation.

Why it matters

• Donors receive a tax deduction, which encourages giving
• Strengthens the organisation's standing with donors
• Usually expected of organisations implementing CSR projects
• Brings annual reporting: Form 10BD to the department and Form 10BE certificates to donors

Eligibility

• A registered trust, society or Section 8 company
• Objects that are charitable within section 2(15) (relief of the poor, education, medical relief, environment, preservation of monuments and other objects of general public utility)
• No part of the income or property used for the benefit of trustees or related persons
• Proper books of account and financial statements
• A valid PAN

The process

1. Documents: we review the deed or constitution, activities and accounts, and point out any clauses that may cause objections.
2. Application: Form 10A for provisional registration of a new organisation (or re-registration of existing ones under the transition); Form 10AB for regular registration, conversion from provisional, or renewal.
3. Filing: the application and documents are filed and verified on the income tax portal.
4. Enquiry: the Commissioner may ask for documents or explanations about activities and genuineness.
5. Certificate: Form 10AC for provisional registration, Form 10AD for regular registration.

Validity and timing

Recent amendments allow smaller organisations to receive longer registration periods; we confirm the period that applies when we file.

Annual compliance

• Audit of accounts and the audit report in Form 10B or 10BB
• Income tax return in ITR-7 by the due date
• Form 10BD (statement of donations) by 31 May each year, and Form 10BE certificates to donors
• Forms 9A / 10 where income is accumulated or not fully applied

Late filing of Form 10BD attracts a fee of ₹200 a day under section 234G and a penalty under section 271K.

Fees

There is no government fee for these applications. Professional fees cover review, drafting, filing and follow-up, and we agree them in advance.

Benefits at a glance

• For the organisation: exemption under sections 11 and 12, eligibility for CSR funding (with CSR-1 registration), credibility and access to donors.
• For donors: a deduction under section 80G, with the donation reported in their AIS through Form 10BE.

Foreign contributions need separate registration under the Foreign Contribution (Regulation) Act with the Ministry of Home Affairs; 12AB and 80G do not permit foreign donations by themselves.

How we help

• Advice on eligibility and the right structure
• Drafting or amending trust deeds, memoranda, rules and bye-laws
• Filing Forms 10A and 10AB and replying to enquiries
• Annual compliance: audit, ITR-7, Forms 10BD and 10BE, and renewals
• Related registrations: trust, society and Section 8 company formation and NGO Darpan

Common questions

Can a newly formed trust apply?

Yes. A new organisation applies for provisional registration in Form 10A, which is valid for three years, and then for regular registration.

Can we apply for 12AB and 80G together?

Yes, both can be applied for together, and provisional approvals are usually granted at the same time.

Do donors get 100% or 50% deduction?

Most registered organisations qualify for 50% deduction, subject to a limit of 10% of the donor's adjusted income. 100% deduction is limited to specified funds and institutions.

Section and form numbers on this page refer to the Income-tax Act, 1961 and its rules. From 1 April 2026 the Income-tax Act, 2025 applies, with new section and form numbers; the requirements described here are broadly unchanged. We use whichever numbering applies to your transaction date.