Trust Registration-urgent

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This discussion clarifies the distinction between 12A and 80G certificates for trusts. Registration under Section 12A is necessary for the trust itself to claim income tax exemptions. In contrast, approval under Section 80G is for the benefit of donors, allowing them to claim deductions on their donations to the trust.

CA Parul Saxena

CA Parul Saxena (Querist)
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29 July 2021 Whether 12A and 80g certificate are same? I have old registration certificate of trust ....is it also 80g certificate?
or 80g certificate is different from registration certificate?

CMA Poornima Madhava

CMA Poornima Madhava (Expert)
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29 July 2021 No, both are different I think.
12A for the trust to avail exemption of income tax and 80G to enable donors to avail deduction u/s 80G

Tarun Kumar Madaan

Tarun Kumar Madaan (Expert)
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30 July 2021 There is different between registration under Section 12A and approval under Section 80G

Registration under section 12A/12AA/12AB - Sections 11, 12 and 13 are special provisions governing taxation of charitable or religious institutions. To avail the benefit of exemption under sections 11 and 12, trust or institutions are required to get themselves registered under section 12A/12AA/12AB.

Approval under section 80G - Section 80G allows deduction to donors in respect of donations made for charitable purposes. The donee institution or fund is required to take approval from the Principal commissioner or commissioner.

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