Exemptions under Section 12A and Section 80G, Section 12A, Section 80G, Section 12AB

All about Section 12AB and Section 80G Registration- Get tax benefits for the NGO

Charitable purposes include relief of the poor, education, medical relief, preservation of the environment and preservation of monuments or places or objects of artistic or historic interest, and the advancement of any other object of general public utility. The tax norms in India have always been such for Charitable Institutions that provide certain kinds of exemptions under Section 80G and Section 12AB the Income Tax Act.


Latest Update

Looking in to the current situation the CBDT has again extended the due date for the application under Section 10(23C), 12AB, 35(1)(ii)/(iia)/(iii) and 80G of the Act in Form No. 10A/ Form No.10AB, for registration/ provisional registration/ intimation/ approval/ provisional approval of Trusts/ Institutions/ Research Associations etc. The application for registration or intimation or approval under Section 10(23C), 12A, 35(1)(ii)/(iia)/(iii) or 80G of the Act in Form No. 10A required to be filed on or before 30th June, 2021, as extended to 31st August, 2021 vide Circular No.12 of 2021 dated 25.06.2021, may be filed on or before 31st March, 2022.

What is Section 12AB?

Earlier the registration done by an NGO to get an organization income exempted from tax was done under Section 12AA. All income shall not be taxable after Section 12A Registration. If an NGO does not get 12A Registration, income tax is payable on surplus during the year.


According to the new Compliance with regards to section 12A and section 12AA, All NGOs presently having exemption u/s 12AA of the IT Act shall have to reapply for the same by 31st March, 2022 (As extended). and shall have to obtain new registration under Section 12AB.

Terms and Conditions for Section 12AB Registration

  • All the existing registered trusts under the section 12A or section 12AA would move to new provision section 12AB.
  • Newly established trusts and institutions applying to income tax for registration for the very first time will be given provisional registration for three years.
  • The provisional registration will be valid for three years.
  • Prior to 6 months from the completion of three years provisional registration, an application for renewal of provisional registration or rather registration has to be made.
  • All the registrations under Section 12A or 12AA once done, will be required to renew their registration at the interval of every 5 years.
  • After processing your application, your trust or institution’s registration under section 12AA and 80G may be re-validated by income tax for a period of 5 years.

Benefits of Section 12AB Registration

  • Income will be exempted from taxation.
  • Benefits in taking grants from government / abroad / other agencies.
  • Benefits in FCRA registration.

Documents required for Section 12AB Registration

  • Company / Trust / Society registration certificates / registration documents
  • Copy of PAN card of the directors / trustees
  • Copy of Aadhaar Card of the directors / trustees
  • Digital signature of one of the directors / trustees
  • By Laws of this company, AOA, MOA copies
  • Audit reports for all financial years since incorporation
  • Audited Financials for all financial years since incorporation

What is Section 80G?

80G Registration under Section 80G of Income Tax Act provides benefits to the donor of an NGO. The donor gets financial benefits in his taxable amount of their income.

Conditions to be fulfilled for Section 80G(5) Registration

  • The NGO should not have any income which are not exempted, such as business income. If, 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 purposes.
  • The NGO shall not work for the benefit of particular religious community or caste.
  • The NGO shall maintain regular accounts of its receipts & expenditures.
  • Donor-wise details to be maintained and all donors will have to be given a certificate.
  • Tax deductions under section 80G will not be available to donors who opt for reduced rate of tax.

Benefits of Section 80G(5) Registration

  • Registration under section 80G(5) of the Income Tax Act provides benefits to NGOs.
  • If NGO has 80G(5) certificate with them, donor gets financial benefit in his/her taxable amount of their income.
  • If an NGO gets itself registered under section 80G(5) then the person or the organization making a donation to the NGO will get a deduction of 50% from his/its taxable income.
  • By availing 80G(5) Certificate, NGO can attract more donors.

Documents required for Section 12AB Registration

  • Company / Trust / Society registration certificate
  • Bye laws of this company, AOA, MOA copies
  • Details of activities since its incorporation
  • Digital signature of one of the directors/trustees
  • Audit reports for all financial years since incorporation
  • Audited Financials for all financial years since incorporation
  • Section 12AB Certificate

Related Article: Changes in the Norms for Section 12AB and Sectio 80G(5) Registrations



Registration under the Section 12AB allows the Non Profit Organization an exemption from tax rates. Failing to do will make them applicable for ITR filling. The 80G section, on the other hand, ensures that a person donating to the NGO can deduct the amount from their taxable income, which leads to more donations.


About Ebizfiling -

EbizFiling is a concept that emerged with the progressive and intellectual mindset of like-minded people. It aims at delivering the end-to-end incorporation, compliance, advisory, and management consultancy services to clients in India and abroad in all the best possible ways.
To know more about our services and for a free consultation, get in touch with our team on  info@ebizfiling.com or call 9643203209.

Author: dharti

Dharti Popat (B.Com, LLB) is a young, enthusiastic and intellectual Content Writer at Ebizfiling.com. She studied Law and after practicing as an Advocate for quite some time, her interest towards writing drew her to choose a different career path and start working as a Content Writer. She has been instrumental in creating wonderful contents at Ebizfiling.com !

Follow Author

70 thoughts on “All about Section 12AB and Section 80G Registration

  1. Our trust is provisionally registered from AY 2021-22 to AY 2023-24. When should we file application for renewal U/Section 12AB. Moreover donation/ Contribution received during the the FY: 21-22 is Approx. Rs.50,000/- Should we file the application for renewal & if so when to file the renewal application.

  2. I do not even know how I ended up here, but I thought this post was great. I do not know who you are but certainly you’re going to a famous blogger if you are not already 😉 Cheers!

  3. My partner and I stumbled over here coming from a different page and thought I might as well check things out. I like what I see so now i’m following you. Look forward to looking at your web page yet again.

  4. Thanks for your personal marvelous posting! I really enjoyed reading it, you could be a great author. I will be sure to bookmark your blog and will eventually come back in the foreseeable future. I want to encourage you to definitely continue your great job, have a nice holiday weekend!

  5. Wonderful article! This is the kind of information that are supposed to be shared across the net. Shame on Google for no longer positioning this post higher! Come on over and discuss with my site . Thank you =)

    1. Hi Angelina,

      Thank you for taking the time to share your feedback. We are grateful to have users like you who contribute to the positive and vibrant community surrounding our website. For any further assistance, kindly contact us at info@ebizfiling.com or +919643203209.

    1. Hi Reta,

      Thank you for taking the time to share your feedback. We are grateful to have users like you who contribute to the positive and vibrant community surrounding our website. For any further assistance, kindly contact us at info@ebizfiling.com or +919643203209.

  6. I prefer high-quality content, which I discovered in your article. The information you’ve provided is useful and important to us. Continue to post articles like these. Thank you very much. free central heating online

  7. Magnificent beat ! I would like to apprentice while you amend your website, how could i subscribe for a blog website? The account aided me a acceptable deal. I had been tiny bit acquainted of this your broadcast provided bright clear concept

  8. Hello I am so thrilled I found your blog, I really found you by accident, while I was browsing on Google for something else, Anyways I am here now and would just like to say thanks for a incredible post and a all round exciting blog (I also love the theme/design), I don’t have time to browse it all at the minute but I have bookmarked it and also added in your RSS feeds, so when I have time I will be back to read a lot more, Please do keep up the great work.

  9. Hi there! I could have sworn I’ve been to this blog before but after browsing through many of the posts I realized it’s new to me. Regardless, I’m certainly happy I discovered it and I’ll be bookmarking it and checking back often!

  10. I believe this is one of the such a lot significant info for me. And i’m glad studying your article. However should statement on some basic issues, The site style is ideal, the articles is in point of fact great : D. Good job, cheers

  11. Aw, this was a really nice post. Spending some time and actual effort to produce a very good article? but what can I say? I put things off a whole lot and don’t seem to get nearly anything done.

  12. You really make it appear really easy along with your presentation but I to find this matter to be actually one thing that I feel I might by no means understand. It seems too complex and very extensive for me. I am having a look ahead on your subsequent put up, I will try to get the dangle of it!

5 Based On 35

Leave a Reply

Your email address will not be published.


  • Ebizfiling

    Chandrashekhar Nimmalwar

    28 Oct 2020

    (Translated by Google) Ebizfiling has a company providing support for time period service and proper guidance. It is my personal experience at present. Chandrashekhar Nimmalwar. Today Aas Family Foundation (Original) ईबिज फायलीग की सेवा समय अवधि कार्य प्रणाली एव उचित मार्गदर्शन के लिए सहायता प्रदान कम्पनी है।यह मेरा वर्तमान में नीजी अनुभव है। चन्द्रशेखर निममलवार। आज आस परिवार फाउंडेशन

  • Pradyumna sahu

    28 Sep 2020

    Ebizfiling provides good service and also transparent. Some process are Lately working but its okay. Lata medam was also cooperate to us according to in our requirements. Thanks for all team members of ebizfiling. I hope future and further reference about in your org will provide to others. Again thanks for all team. Also provide good price

Hi, Welcome to EbizFiling!

Hello there!!! Let us know if you have any Questions.

Thank you for your message.

whatsapp Call Now Button