12A and 80G Registration

12A registration (now under Section 12AB) exempts a charitable trust, society, or Section 8 company from income tax on the income it applies to its objects. 80G registration lets the organisation's donors claim a deduction for their donations.

Both are granted by the Income-tax Department (the Commissioner of Income-tax, Exemptions). Under the current regime they are time-limited — typically five years — and provisional for new organisations, with renewal required before expiry.

• Registered NGOs — trusts, societies, and Section 8 companies — with charitable objects
• 12A — to exempt the organisation's income from tax
• 80G — to let donors claim a deduction, which helps fundraising

• Registration certificate and the trust deed / MOA
• PAN of the organisation
• Activity reports and audited accounts, where available
• Details of trustees, members, or directors

1. 01

   Prepare the application

   Assemble the registration, governance, and financial documents.

2. 02

   Apply online

   File Form 10A (new/provisional) or 10AB (renewal/regular) with the documents.

3. 03

   Review and grant

   The Commissioner (Exemptions) reviews and grants provisional or regular registration.

4. 04

   Renew before expiry

   Apply for renewal within the prescribed window before the registration lapses.

PBT obtains and renews your 12A and 80G registrations and keeps the exemption intact.

• We prepare and file the 10A/10AB applications
• We respond to the department's queries
• We track and handle the periodic renewals
• We advise on maintaining the exemption conditions
• Scope and fees agreed in writing up front

• What is the difference between 12A and 80G?

  12A exempts the organisation's income from tax; 80G lets its donors claim a deduction for donations.

• Do they need renewal?

  Yes. Under the current regime they are time-limited — typically five years — and must be renewed before expiry.

• Can a new NGO apply?

  Yes. New organisations receive provisional registration first, then apply for regular registration.

• How long does it take?

  Provisional registration is relatively quick; regular registration depends on the department's review.