Registration u/s 80G

section 80G  of the Income Tax  1961  registration  is not  applicable  to  religious  Trust  , its only applicable to Charitable  Trust , So your Trust  is  Charitable or  Religious ?.  

As mentioned in question already, it is registered for charitable purposes under 12A.

I am a CA myself hence want to understand the underlying procedures and set of rules for the same.

Registration u/s 80G

• It is important to note that when registration is granted under section 12A, it does not mean that section 80G approval has been given i.e. registration under section 12A will not provide automatic approval under section 80G. It has to be applied separately.
• Section 80G applies only to charitable trusts or institutions. It does not apply to religious trusts or institutions whereas scheme of exemption u/s 12A applies to both charitable as well as religious trusts.
• The applications for registration under section 12A and 80G can be applied together or they can also be applied separately.
• If trust is willing to apply both the applications separately, then application for registration u/s 12A has to be applied first as the registration u/s 12A is must for applying for registration u/s 80G of the Income Tax Act.