NGO Registration 12AA and 80G

103 views 1 replies

Hello ,

We established recently ( 6 months ) a NGO to support society in Health care ,Education and upbringing of Living standard of Small town people .

As per suggestion received and intention to attract the Donor other than fuctions shared ,we need to register 12AA and 80G Registration .... Now our quirries as follows ,

1. What is procedure to register u/s 12AA and 80G Registration online

2. What Supporting we need .

3.What is the Tentative cost ?

4. Can family members be donor in such NGO ( Blood Relation with Chair person )

5. What document we needs to submit for Auditing purpose .

Thanking you ,

Replies (1)

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:


โœ… 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.


โœ… 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


๐Ÿ’ฐ 3. Tentative Cost

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

If done through a professional (CA/CS):

  • Cost: โ‚น5,000 to โ‚น15,000 approx (depending on the city and complexity).


๐Ÿ‘จ‍๐Ÿ‘ฉ‍๐Ÿ‘ง‍๐Ÿ‘ฆ 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).


๐Ÿงพ 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 โ‚น2.5 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)


โœ๏ธ 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.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register