List of Document Required for Income Tax 12A & 80G Registration

• Dully filled in Form : 10A for Registration u/s 12A Registration
• Dully filled in Form - 10G for Registration u/s 80G Registration
• Registration Certificate and MOA / Trust Deed (self attested by NGO/Trust Head)
• NOC from Landlord (landlard of registered office)
• Copy of PAN Card of NGO / Trust
• Latest Copy of Electricity Bill / House Tax Paid Receipt / Water Bill
• Evidence of Welfare Activities Carried out & Progress Report since inception or last 3 years
• Books of Accounts, Balance Sheet & ITR (if any), since inception or last 3years
• List of donors along with their address and PAN;
• List of governing body, board of trustees members with their contact details
• Original Registration Certificate(RC) and MOA / Trust Deed (Public/Private/Charitable) for Verification
• Authority letter in favor of NGO / Trust
• Any other document I affidavit / undertaking information asked by the Income Tax department

 

When can you apply for 80G exemption certificate?

• Exemption certificate u/s 80G can be applied for just after the registration of NGO/Truest is completed.

Where is 80G certificate to be applied?

• Exemption under section 80G can be applied for at the office of Commissioner of Income-tax (Exemption) having jurisdiction over the institution.

How to Register for 80G Certificate to Get Tax Exemption?

• Exemption under section 80G is applied on a form called 10g. This form can be downloaded from Income Tax department’s website.

Validity of 80G Certificate?

• Income tax department issues 80G certificate only for lifetime. No need to get it renewed.

Can a private trust be eligible for Section 80G?

• Yes, donations made to the private trusts are also eligible for deduction under Section 80G; provided it satisfies the conditions given in the section.

Requirements for Getting 80G Certificate?

• Trust/NGO should not have any income (business income) which are not eligible for exemption. lf, the NGO/Trust has such income (business income) then it should maintain separate books of accounts and should not divert donations received for the purpose of trust business.
• Bylaws or objectives of the Trust / NGOs should not contain any provision for spending the income or assets of the NGO/Trust for purposes other than the charitable objectives mentioned in the Trust Deed or Rules of Association.
• NGO/Trust should not be working for the benefit of particular religious community or caste.
• NGO/Trust maintains regular accounts of its receipts & expenditures.
• NGO/Trust is properly registered under the Societies Registration Act 1860 or under any law corresponding to that act or is registered under section 25 of the Companies Act 1956.
• Trustees or governing body members are not drawing any undue benefits from NGO/Trust funds.

What is Section 12A of Income Tax Act?

• Income of an organization is exempted if NGO has 12A Registration. All the income shall not be taxable after 12A Registration. This is one time registration. After getting 12A Registration, Trusts / NGOs may enjoy exemption from paying income tax on the surplus income of the Trust/NGO.

 

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