12AB and 80G Notice Reply: Documents Required and Response Process

Introduction

A trust, society, Section 8 company, or other eligible non-profit organisation may receive a notice from the Income Tax Department while its registration or approval application is under examination. A proper 12AB and 80G Notice Reply is important because the Commissioner may ask for additional documents, explanations, financial records, and evidence of genuine activities before deciding the application.

In the present case, the CIT (Exemptions), Bangalore issued a notice concerning Form 10AB applications filed for registration under Section 12AB and approval under Section 80G. The applications were filed on 26 March 2026 and 28 March 2026, and additional information was required for their processing.

Organisations seeking registration or approval can also understand the basic requirements through our 12A and 80G Registration for Trust service.

What is a 12AB and 80G Notice?

A 12AB and 80G Notice Reply may be required where the Income Tax Department needs further information before granting registration or approval.

Under the Income-tax Act, 1961, Section 12AB governed registration of eligible charitable or religious trusts and institutions. Approval under Section 80G enabled eligible donors to claim deduction for qualifying donations, subject to the conditions prescribed under the law.

While considering specified applications under Section 12AB, the Principal Commissioner or Commissioner could call for documents or information or conduct inquiries to satisfy himself about:

• The genuineness of the activities of the trust or institution; and
• Compliance with other laws that are material for achieving its objects.
• These are the verification requirements specifically referred to in the notice.

Therefore, receiving such a notice does not automatically mean that the application has been rejected. It means that additional verification is required before the authority takes a decision.

For a broader understanding of registration requirements, you can also read our guide on documents required for Section 12A and 80G registration.

Which Income-tax Act Applies to This Notice?

This is an important point while preparing the 12AB and 80G Notice Reply.

The Income-tax Act, 2025 came into force on 1 April 2026. However, the applications in this case were filed before that date. The notice itself clearly states that because the applications were filed before commencement of the Income-tax Act, 2025, the provisions of the Income-tax Act, 1961 apply to the case.

The transition provisions of the Income-tax Act, 2025 also preserve proceedings governed by the repealed Act. Section 536 contains the repeal and savings framework. The Income Tax Department’s transition guidance confirms that pending proceedings covered by the savings provisions continue under the earlier law.

Therefore, this particular 12AB and 80G Notice Reply should be prepared with reference to Section 12A, Section 12AB, Section 80G and Form 10AB under the Income-tax Act, 1961.

What Has Changed under the Income-tax Act, 2025?

For applications governed by the new law from 1 April 2026, the registration and approval framework has been reorganised.

Under Rule 181 of the Income-tax Rules, 2026, Form 104 applies to specified provisional registration or approval applications, while Form 105 applies to specified regular registration or approval applications under Sections 332 and 354.

The Income Tax Department also confirms that an eligible NPO seeking regular registration under Section 332(3) or regular approval under Section 354(2) generally uses Form 105.

This new framework should not be confused with the present client matter, because the pending 12AB and 80G Notice Reply remains governed by the earlier Act as stated in the notice itself.

Why Does the Department Ask for Additional Information?

The objective of a 12AB and 80G Notice Reply is to establish that the organisation genuinely carries out its stated charitable activities and has complied with relevant legal requirements.

The authority may review:

• Earlier registration and approval history;
• Actual activities against stated objects;
• Income-tax return compliance;
• Audited financial statements;
• Utilisation of receipts;
• Statutory registrations;
• Outstanding tax demands; and
• Proceedings under other applicable laws.

The response should therefore be point-wise and supported by documentary evidence, rather than being a general explanatory letter.

Documents Required for 12AB and 80G Notice Reply

The present notice asks for several categories of documents. A complete 12AB and 80G Notice Reply should address each requirement separately.

1. Trust Deed, Memorandum or Bye-laws

The applicant must state whether any amendment has been made to the objects contained in the Trust Deed, Memorandum of Association, or Bye-laws.

If there has been an amendment, the relevant Income Tax Department approval for such amendment should be submitted where applicable.

2. Previous 12A, 12AB and 80G Registration Details

The notice asks whether registration under Section 12A or approval under Section 80G existed before 1 April 2021.

The 12AB and 80G Notice Reply should also provide:

• Earlier registration or approval certificates;
• Date of registration or provisional registration;
• Validity period;
• Form 10AC or Form 10AD, where applicable;
• Status of approval or rejection; and
• Rejection order and appeal details, if any.

Readers dealing with renewal-related compliance may also refer to EbizFiling’s guide on renewal of 12A and 80G registration.

3. Income-tax Returns and Financial Statements

The applicant is required to provide acknowledgements of Income Tax Returns for the last three years along with:

• Computation of income;
• Income and Expenditure Account or Profit and Loss Account, as applicable;
• Balance Sheet;
• Receipt and Payment Account; and
• Complete schedules forming part of the accounts.

Figures submitted with the 12AB and 80G Notice Reply should reconcile with the returns, audited accounts, and supporting records.

4. Audit and Compliance Reports

The notice specifically requires details of:

• Form 10B or Form 10BB;
• Form 10 or Form 9A; and
• Form 10BD,
• For the previous three years.

The applicant must also provide the filing date, due date, number of days of delay, if any, and a brief reason for such delay.

Any delay should be explained clearly instead of being omitted from the response.

5. Proof of Genuine Charitable Activities

An important part of the 12AB and 80G Notice Reply is proving that the organisation has actually carried out activities in accordance with its objects.

The notice seeks:

• A detailed note on activities;
• Photographs;
• Brochures;
• Website URL; and
• Sample expenditure proofs supporting those activities.

The activity note should explain what activity was conducted, the purpose of the activity, the beneficiaries, and how related expenditure is reflected in the financial records.

6. Other Supporting Information

The 12AB and 80G Notice Reply should also address:

• Outstanding tax demands and reasons for non-payment, if any;
• Address proof;
• NOC from the premises owner, where applicable;
• Gross receipts;
• Percentage of gross receipts utilised;
• Surplus or carry-forward;
• Darpan registration;
• FCRA registration or earlier rejection, where applicable; and
• Proceedings pending under other applicable laws.

Undertaking Required with the Notice Reply

The notice also requires an undertaking as part of the 12AB and 80G Notice Reply.

The undertaking deals with whether the constitutional documents contain clauses stating that:

• The objects are not commercial or profit-oriented;
• The objects are not for the benefit of a particular caste, creed, religion, or community;
• Activities are restricted to India, subject to applicable law;
• The trust is irrevocable;
• Assets will be transferred to another organisation with similar objects upon dissolution; and
• Funds and property will be used only for the stated objects.

If any of the specified clauses are missing, the undertaking contained in this notice also records an undertaking to include them and file amended constitutional documents.

How to Submit a 12AB and 80G Notice Reply

A 12AB and 80G Notice Reply should preferably follow the same sequence as the queries raised in the notice.

The applicant should prepare a point-wise response, attach supporting documents against each query, arrange records chronologically, explain any delay or compliance gap, and include the required undertaking.

The reply and supporting documents should then be submitted through the Income Tax e-filing portal within the date specified in the notice. Proof of submission should be retained.

The notice specifically instructs the applicant to submit the information and supporting documents in chronological order and within the prescribed time.

For general assistance with tax notices and representations, EbizFiling also provides Tax Consultancy Services, including support for responding to Income Tax notices.

You can also read the detailed guide on documents required to reply to Income Tax notices.

Is Physical Appearance Required?

For this specific 12AB and 80G Notice Reply, the notice states that physical personal presence is not mandatory, provided the requested information and supporting documents are submitted online through the e-filing portal on or before the prescribed date.

This should not be treated as a universal rule for every 12AB or 80G proceeding. The applicant should always follow the hearing and submission instructions contained in the particular notice received.

What Happens if the Notice Is Not Replied to?

Failure to submit the 12AB and 80G Notice Reply within the prescribed time can affect disposal of the application.

The notice states that if the requested information is not furnished within time, the application may be decided suo motu based on the records available with the authority.

Therefore, missing documents, unexplained compliance delays, or incomplete responses should be addressed before the submission is made.

Mistakes to Avoid While Filing Notice Reply

While preparing a 12AB and 80G Notice Reply, applicants should avoid:

• Giving one generic response instead of answering each query;
• Omitting previous registration or rejection orders;
• Submitting financial statements without schedules;
• Failing to explain delayed compliance;
• Providing an activity note without supporting evidence;
• Submitting figures that do not reconcile with financial statements;
• Missing the undertaking;
• Uploading unclear or incomplete documents; and
• Submitting the response after the prescribed deadline.

Every response should be traceable to the relevant supporting document.

Received a 12AB or 80G Notice? Get Expert Support

A notice from the Income Tax Department requires a clear, accurate and well-supported response. Missing documents, inconsistent financial details, previous compliance gaps or an incomplete reply may affect the registration or approval process. Ebizfiling can assist trusts and NGOs with reviewing the notice, preparing a point-wise response, organising supporting documents and checking registration, financial and activity records before submission. Our team can also help identify compliance gaps and ensure the response addresses the specific information requested by the Department.

Need help with your 12AB and 80G Notice Reply? Contact Ebizfiling today for professional assistance.

Conclusion

A 12AB and 80G Notice Reply is an important part of the verification process for a charitable or non-profit organisation. The applicant should respond to every query raised by the CIT (Exemptions), submit relevant financial and compliance records, establish the genuineness of its activities, and provide the required undertaking.

For the present case, the applications were filed before 1 April 2026 and the notice expressly confirms that the Income-tax Act, 1961 applies. For applications governed by the Income-tax Act, 2025, the corresponding NPO registration and donation-approval framework is now principally contained in Sections 332 and 354, with Form 105 serving as the common application for specified regular registration and approval cases.

A complete, properly documented, and timely 12AB and 80G Notice Reply enables the authority to examine the application on the basis of clear records and the applicable legal requirements.

Frequently Asked Questions