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?
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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