The concern regarding the requirement of an existing 80G certificate during a fresh application is a common point of confusion.
For a fresh (new) registration, you are not expected to have an existing 80G certificate. The confusion often arises because the Income Tax e-filing portal's Form 10A is used for both fresh applications and for existing trusts seeking re-registration or renewal.
Key Clarifications for Fresh Registration:
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Provisional Registration: Since your organization is applying for the first time, you fall under the category of "Provisional Registration." This is granted for a period of three years.
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Form 10A: When filling out Form 10A, you simply select the option for a new/fresh registration. The portal is designed to accommodate applicants who do not have prior approvals. You are not required to attach a non-existent certificate.
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Mandatory Prerequisites: While you don't need a previous 80G certificate, you must have a valid 12A (or 12AB) registration. Under the current Income Tax regime, an organization must be registered under 12A to be eligible for 80G. You can apply for both simultaneously using Form 10A if you are a newly formed entity.
Steps for a Successful Fresh Application:
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Ensure 12A Compliance: Verify that your organization has already obtained or is simultaneously applying for 12A registration.
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Use the E-filing Portal: Log in to the Income Tax e-filing portal using your organization's PAN credentials.
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Select the Correct Option in Form 10A: Within the form, choose the option relevant to a "new" or "provisional" registration.
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Upload Required Documentation: Instead of an 80G certificate, you must provide:
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A self-certified copy of your Trust Deed, Memorandum of Association (MoA), or Articles of Association (AoA).
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Registration certificate of the organization (e.g., from the Registrar of Societies/Companies).
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PAN card of the organization.
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If applicable, details of the Managing Trustee/Board members.
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Annual accounts/financial statements (if the entity has been in existence for any period).
Summary: You do not need to attach an existing 80G certificate for a first-time application. Simply proceed with the "Provisional Registration" path in Form 10A, ensuring your 12A registration is in order.