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What are the steps to register under 80g?

Pavel (Student CA Final) (212 Points)

29 March 2014

Hello friends,

I am having a doubt on a very important maer which I want you experts to clarify :

There is a Charitable institution who want to register themselves under section 80g and avail that benefit so that they can avail that benefit under the said section. My questions are the following :-

What are the documents required?
If the institution is audited/ not audited then, what are the relevant requirements?
How to register?
Whom to approach?
How long does it take to get the required certificate?
Whether any official to be approached or not?
What are the relevant DO's and DONT's ?

Its urgent!!

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2 Replies

CA Deepesh Ruhela (Keen to Learn) (3271 Points)
Replied 29 March 2014

Conditions to be fulfilled for 80G:

The NGO should not have any income which are not exempted, such as business income. lf, the NGO has business income then it should maintain separate books of accounts and should not divert donations received for the purpose of such business.
The bylaws or objectives of the NGOs should not contain any provision for spending the income or assets of the NGO for purposes other than charitable.
The NGO is not working for the benefit of particular religious community or caste.
The NGO maintains regular accounts of its receipts & expenditures.
The NGO is properly registered under the Societies Registration Act 1860 or under any law corresponding to that act or is registered under section 25 of the Companies Act 1956.

Procedure for getting registration under section 12A and 80G of Income Tax Act

Step-1: Apply in Form No. 10G to the Commissioner of Income Tax for such registration Dully filled-in & submitted to the lncome Tax Department.

Step-2: NGO will receive notice for clarifications from Income Tax Department in 2-3 months after applying.

Step-3: Reply of notice will be submitted by the consultant along with all relevant desired documents to the Income Tax Departments.

Step-4: Consultant will personally visit the Income Tax Departments to follow-up the case on behalf of the applicant organization.

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CA Deepesh Ruhela (Keen to Learn) (3271 Points)
Replied 29 March 2014

Application forms for applying for registration under section 12A and 80G

12A registration : Form 10A
80G registration: Form 10G

Documents required for registration u/s 12A AND 80G:

Dully filled in Form - 10A for registration u/s 12A registration;
Dully filled in Form - 10G for registration u/s 80G registration;
Registration Certificate and MOA /Trust Deed (two copies - self attested by NGO head);
NOC from Landlord (where registered office is situated);
Copy of PAN card of NGO;
Electricity Bill / House tax Receipt /Water Bill (photocopy);
Evidence of welfare activities carried out & Progress Report since inception or last 3 years;
Books of Accounts, Balance Sheet & ITR (if any), since inception or last 3 years;
List of donors along with their address and PAN;
List of governing body I board of trustees members with their contact details;
Original RC and MOA /Trust Deed for verification;
Any other document / affidavit / undertaking /information asked by the Income Tax department