Income tax - welfare fund

for a welfare fund 

PAN, ITR filing is necessory for a welfare fund.

As you are not eligbile for 80G and 12A becasue this fund has been setted up for the welfare of a particulare community not the public in general.

BUT if you setup funds for general public than you can take 80G and 12A registration as well 

than all the things would be compulsory i.e PAN , ITR and 80G ,12A

Thank you so much for reply.

Could you please breif which option is more beneficial to assessee either to go for 80 G r to go for 12A ..?

Both i.e 80 G and 12 A