80G Registration

An NGO can obtain income tax exemption by registering under the Income Tax Act and fulfilling specific compliance requirements. However, this registration does not extend tax benefits to donors who contribute to the organization.

To encourage donations, the Income Tax Act includes provisions that offer tax benefits to donors. One such important provision is Section 80G, which allows donors to claim tax deductions on their contributions. NGOs should leverage these benefits to attract potential donors and enhance fundraising efforts.

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Overview-80G Registration

Section 80G of the Income Tax Act, 1961 enables individuals and organizations to claim tax deductions on donations made to eligible charitable institutions. An organization with an 80G certificate is officially recognized by the Income Tax Department as a tax-exempt entity for donation purposes.

Donors contributing to such registered organizations can deduct a portion of their donations from their taxable income, subject to the specified limits outlined in the Act. This provision serves as an incentive to encourage charitable giving while providing financial relief to donors.

Under the Income Tax Act of 1961, 80G registration allows donors to claim tax deductions on contributions made to eligible charitable organizations. This certification benefits both donors and recipient organizations—donors receive tax relief by deducting their contributions from taxable income, while registered organizations can attract more donations due to the associated tax benefits. This provision encourages philanthropy and strengthens financial support for charitable causes.

Eligibility Criteria for 80G Registration

To qualify for 80G registration, charitable organizations must meet the following criteria:

Legal Structure: The organization must be registered as a trust, society, or non-profit company under an appropriate legal framework recognized by the Indian government.

Non-Profit Nature: The primary objective should be charitable activities, not profit generation.

Proper Documentation: The organization must maintain accurate financial records, undergo annual audits, and comply with income tax regulations.

Registration under Section 12A: Prior 12A registration is mandatory before applying for 80G certification, as it grants tax exemptions to charitable institutions.

No Non-Exempt Business Income: If the organization has business income, it must be separately accounted for, and donations should not be used for non-charitable purposes.

No Exclusive Benefit to Specific Communities: The organization should not be focused solely on benefiting a particular religious community or caste.

Darpan Portal Registration: If the organization seeks grants or assistance from the Central or State Government, it must have a Darpan portal registration number from NITI Aayog for validation.

Note – 80G Registration is not applicable for Private or Family Trusts.

Benefits for 80G Registration

Income Tax Exemption
Increased Trust and Credibility
Access to government grants
Increased Funding Potential
Efficient resource use

Documents Required for 80G Registration

To apply for 80G registration, the following documents must be submitted along with Form 10A/10AB:

Self-certified copy of the organization’s incorporation document (Trust Deed, Society Registration Certificate, or Memorandum of Association).
Self-certified copy of the registration certificate issued by the relevant authority.
Self-certified copy of the Foreign Contribution Regulation Act (FCRA) registration, if applicable.
Self-certified copy of any existing approval order granted under Clause (23C) of Section 10 of the Income Tax Act.
Copies of annual accounts for up to three preceding financial years for existing entities.
If the organization has business income, copies of annual accounts and audit reports as per Section 44AB for the last three years must be provided.
Details of the organization’s operations since inception or for the past three years, whichever is shorter.

Online Process 80G Registration

Application in Form 10A – Log on to the E-filing portal of the IT department via https://www.incometaxindiaefiling.gov.in/home. Select the Form Name “Form 10A” and the relevant Assessment Year from the drop-down list.Select the option of “Prepare and Submit Online” in submission mode.

2. Verification by Commissioner – Fill in the details as required in the form and attach the required and applicable attachments. Submit the form using digital signatures or EVC as required during return filing. The commissioner verified the document.

3. Approval & Issuance of order – Once the written order is received, the assessee gains the privilege of Registration under Section 80G. This Registration entitles the entity to the benefits and exemptions provided under Section 80G.

New Registrations : Applications for fresh registration under Section 80G must be submitted to the Principal Commissioner or Commissioner. Upon approval, the organization will be granted provisional registration for three years. This registration is valid from the Assessment Year in which the registration is sought.

To renew the provisional registration, the application must be submitted:

At least six months before the expiry of the validity period, or
Within six months from the commencement of activities,
whichever occurs earlier.

The provisional registration remains valid for three years and must be renewed according to the specified timelines. Once renewed, the registration will be valid for five years, requiring subsequent renewal at the end of each five years.

Existing Registrations – Validation and Re-approvals: Previously, approval under Section 80G was granted in perpetuity. However, the Finance Act 2020 mandates that all existing 80G approvals be revalidated. Applications for revalidation were required to be submitted within three months.Under the amended provisions, revalidated registrations will be valid for a period of five years. Thereafter, renewal applications must be submitted at least six months before the registration’s expiration to maintain approval under Section 80G.

Forms and Timelines

Category	Forms	Timeline to make application
Trusts already approved/registered and their approval/registration is continuing an on 01-04-2021.	10A	On or before 31-03-2022
Trusts making application for provisional registration/approval	10A	1 month before the commencement
Conversion of provisional registration into regular registration	10AB	At least 6 months before the expiry or within 6 months of commencement of its activities, whichever is earlier
Renewal of registration/approval after five year said registration period.	10AB	At least 6 months prior to expiry of the said registration period

Conditions for Approval Under Section 80G

To obtain approval under Section 80G, an NGO must fulfill the following conditions:

No Non-Exempt Income: The NGO should not have any income that is not exempt, such as business income. If business income exists, the organization must maintain separate books of accounts and ensure that donations received are not diverted for business purposes.
Charitable Objectives: The bylaws or objectives of the NGO must not contain any provision that allows the income or assets to be used for purposes other than charitable activities.
No Religious or Caste-Based Benefits: The NGO must not work exclusively for the benefit of a particular religious community or caste.
Proper Accounting Practices: The NGO must maintain regular accounts of all receipts and expenditures.
Legal Registration: The NGO must be registered under one of the following:
- The Societies Registration Act, 1860 or any other corresponding law.
- Section 8 of the Companies Act, 2013 (for non-profit companies).

Issuance of Certificate

Upon receiving an application under Form 10A, the Principal Commissioner of Income Tax (PCIT) or Commissioner of Income Tax (CIT) will issue a written approval in Form No. 10AC and grant the applicant a 16-digit alphanumeric Unique Registration Number (URN). The PCIT/CIT may also request additional documents if necessary or reject the application after providing the applicant an opportunity to be heard. In case of rejection, the order will also be issued in Form No. 10AC. The registration granted will be valid under the revised provisions introduced by the Finance Act, 2020.

For applications submitted under Form 10AB, the PCIT or CIT will issue an order of registration, rejection, or cancellation in Form No. 10AD. If the registration is approved, a 16-digit alphanumeric URN will be assigned to the applicant. Similar to Form 10A, the PCIT/CIT may request further documentation to verify the trust’s activities and compliance with applicable laws relevant to achieving its objectives.

Category of entity	Time limit for filing application for registration	Time limit for passing order
For existing 80G registered entities	From 1st April, 2021 to 31st March, 2022	Within 3 months from the end of the month in which the application is received
In any other case (including fresh provisional registration)	Atleast 1 month before commencement of the previous year relevant to assessment year from which the said registration is sought	Within 1 month from the end of the month in which the application is received
Trusts or institutions which are registered under new provisions of section 80G and the period of the said registration is due to expire	Atleast 6 months before the expiry of the said period	Within 6 months from the end of the month in which the application was received
Trusts opting for provisional to final registration for 5 years	Atleast 6 months before the expiry of the provisional registration or within 6 months of commencement of its activities, whichever is earlier	Within 6 months from the end of the month in which the application was received

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Other IEC License

80G Registration

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Why Should I Use Auriga Accounting For Get You 80G Registration?

book appointment

Resolve all your queries

Complete your 80G Certificate

Why Should I Use Auriga Accounting For 80G Registration ?

book appointment

Resolve all your queries

Complete Your 80G Certificate

Overview-80G Registration

Eligibility Criteria for 80G Registration

Benefits for 80G Registration

Documents Required for 80G Registration

Online Process 80G Registration

Forms and Timelines

Conditions for Approval Under Section 80G

Issuance of Certificate

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