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Registration u/s 80G

Paras Jain (Audit Manager) (30 Points)

10 February 2021

If there is a society already registered under section 12A for charitable purposes, what is the procedure to get it registered under 80G of Income Tax Act and what is the list of documents required?

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5 Replies

prasad Nilugal ( GST Practitioner & Accounts ) (14167 Points)
Replied 11 February 2021

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 ?.

Kapadia Pravin (17249 Points)
Replied 11 February 2021

There is a set procedure to be followed for 80G. Better you engage CA for necessary consultation and procedure sake.

Paras Jain (Audit Manager) (30 Points)
Replied 11 February 2021

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

Paras Jain (Audit Manager) (30 Points)
Replied 11 February 2021

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

debora M (BUSINESS DEVELOPMENT MANAGER) (1697 Points)
Replied 09 March 2021

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.