12A & 80G Registration — AVS & ASSOCIATES

  • Make Your NGO Tax-Exempt & Donor-Ready with AVS & Associates
  • Relationship is Priority
  • Serving Clients Across Delhi NCR | PAN India

Don’t Let Your Provisional Status Expire

Provisional 12A & 80G registrations are not valid for 3 years unconditionally.

Once your NGO begins its activities, you must apply for final approval within 6 months — or lose your tax exemption benefits.

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Get expert assistance with your 12A & 80G registration — whether it’s a new application, final approval, or renewal.

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What is 12A & 80G?

12A Registration allows NGOs to claim income tax exemption on surplus income under Sections 11 & 12 of the Income Tax Act, 1961.

80G Registration allows donors to claim income tax deductions on their donations — making your NGO more appealing for CSR and individual contributors.

12A is a mandatory prerequisite for obtaining 80G.

Both are granted by the Income Tax Department through online forms:

  • Form 10A (Provisional)
  • Form 10AB (Final & Renewal)

Why You Need It - Key Benefits

Without 12A/80G, NGOs pay tax on donations and donors lose tax benefits — making fundraising significantly harder.

For NGOs

  • Exemption on income used for charitable purposes
  • Essential for funding from corporates, HNIs, and institutions
  • Builds credibility and transparency

For Donors

  • 80G provides tax deduction on donations (50% or 100% depending on the cause)
  • Improves confidence the NGO's legitimacy

Who Can Apply?
Any properly registered NGO with charitable objectives can apply:
Eligible

  • Public Charitable Trusts
  • Registered Societies
  • Section 8 Companies under Companies Act
  • Institutions with valid PAN & governing documents

Not Eligible

  • For-profit or unregistered entities
  • NGOs engaged in commercial or non-charitable purposes
  • Those lacking activity records, audit trails, or clarity in objectives

  • Process & Timeline

This is where most NGOs go wrong. Many assume they can wait 3 years with provisional registration — but if they begin activities, they must apply for final approval within 6 months of that start date

Provisional Registration (Form 10A)

  • Granted for 3 years
  • Requires basic documents only
  • Apply before accepting donations or starting activities

Final Registration (Form 10AB)

  • Valid for 5 years
  • Apply:
  • Within 6 months of commencing charitable activity,
  • At least 6 months before provisional expiry
  • Whichever is earlier

Renewal of Final Registration

  • Must be done every 5 years
  • File via Form 10AB
  • Apply 6 months before expiry
  • If missed → fresh Form 10A is required, and prior benefits are lost
  • Documents Checklist
For Provisional Registration (Form 10A)
  • PAN of the NGO
  • Registration certificate (Trust Deed / MOA / Incorporation)
  • ID/address proof of trustees/directors
  • Office address proof + NOC
  • Bank details (Cancelled Cheque)
  • Activity note & estimated financials
For Final Registration (Form 10AB)
  • All above +
  • Proof of charitable activities conducted
  • Audit reports of past years (if applicable)
  • Beneficiary records, event photos, etc.
For Renewal
  • Final 12A & 80G certificates
  • Last 3 years’ audit + ITR
  • Summary of ongoing activities
  • Donation receipts & donor list (if 80G)