NGO Registration 12AA and 80G

Hi Manoj,

You're on the right track by considering 12AA (now 12AB) and 80G registration for your NGO. These are crucial for:

• 12AB: Income tax exemption for the NGO itself.

• 80G: Tax deduction benefits for your donors (including family members).

Here's a breakdown of your queries:

✅ 1. Procedure to Register u/s 12AB & 80G (Online)

The application is now done online via the Income Tax e-Filing portal.

Steps:

1. Visit: https://www.incometax.gov.in/

2. Log in using your NGO’s PAN (registered as a “Trust” or “Society”).

3. Navigate to:
   e-File > Income Tax Forms > File Income Tax Forms > Form 10A (for first-time registration under 12AB & 80G).

4. Fill in details like:

   • Registration certificate info

   • Object clauses

   • Trustee/member info

   • Past activities (if any)

   • Assets & liabilities

5. Upload required documents (see below).

6. Submit using DSC or EVC.

7. The department may raise queries or ask for clarification before issuing the certificate.

✅ 2. Documents Required

Prepare and upload scanned copies (PDF format) of the following:

• Registration Certificate (Society/Trust/Section 8 Co.)

• PAN of the NGO

• Trust Deed / MOA & AOA / Bye-laws

• ID & PAN of Trustees/Directors

• Bank statement (recent)

• Details of donors (if any so far)

• Activity report (if any activities conducted already)

• List of governing body members

💰 3. Tentative Cost

If you do it yourself, there is no government fee.

If done through a professional (CA/CS):

• Cost: ₹5,000 to ₹15,000 approx (depending on the city and complexity).

👨‍👩‍👧‍👦 4. Can Family Members Donate?

Yes, family members can donate, including those related to the Chairperson or Trustees.
However:

• Ensure donations are voluntary and well-documented.

• Maintain proper receipts and issue 80G donation certificate to them (in Form 10BE).

• The donations should not be returned in any form (to avoid legal issues).

🧾 5. Audit-Related Document Requirements

To stay compliant with Income Tax and Charity Commissioner:

• Books of accounts (manual or accounting software)

• Donation receipts (with donor PAN and details)

• Bank statements

• Annual activity report

• Auditor’s report (if gross receipts exceed ₹2.5 lakhs, audit under section 12A is mandatory)

• Form 10B (Audit report for registered NGOs)

• Form 10BD (Statement of donations received)

• Form 10BE (Certificate issued to each donor for 80G)

✍️ Final Tips:

• Apply as early as possible; processing can take 1–3 months.

• Maintain complete transparency in financial and donor records.

• It's ideal to consult a qualified CA familiar with NGO registrations to avoid technical rejections.