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August 20, 2026
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BySteffy A
What Documents Are Required for Section 12A and 80G Registration?
Introduction
The documents required for Section 12A and 80G registration are important for NGOs and charitable organizations seeking tax benefits and stronger donor confidence. Earlier, these registrations were commonly known as Section 12A and Section 80G registrations. From 1 April 2026, the Income-tax Act, 2025 introduced a revised framework for such registrations and approvals. Organizations now need to follow the applicable provisions under Sections 332 and 354 and submit the required documents through the Income Tax e-Filing portal.
This guide explains the documents required for Section 12A and 80G registration, the updated application process, eligibility, validity, and key compliance points organizations should know.
Who Can Apply for Section 12A and 80G Registration?
Organizations preparing the documents required for Section 12A and 80G registration must also meet the applicable eligibility conditions for tax exemption registration and donation-related approval. These commonly include:
- Public charitable trusts
- Societies registered under applicable laws
- Section 8 companies
- Certain educational and charitable institutions
- Other eligible non-profit organizations
The organization should have valid registration documents, an active PAN, proper records of its activities, financial information, and other supporting documents required for the application.
Documents Required for Section 12A Registration
The documents required for Section 12A and 80G registration may vary depending on the type of organization and whether it is applying for fresh registration, renewal, or another applicable category. For Section 12A related registration, common documents and information may include:
- PAN of the trust or organization
- Certificate of registration or incorporation
- Trust deed or other founding document
- MOA and AOA, if applicable
- Annual financial statements for up to the preceding three years, where applicable
- Details of trustees, members, directors, or office bearers
- Note describing the activities carried out by the organization
- Existing registration or approval order, if applicable
- FCRA registration certificate, if applicable
The exact attachments depend on the applicant’s constitution, filing category, previous registration status, activities, and other information entered in the applicable form. Applicants should therefore check the mandatory attachments displayed in Form 104 or Form 105 before submission.
Documents Required for Section 80G Registration
For donation-related approval, organizations may be required to submit the following documents and information:
- Registration certificate of the trust, society, or company
- Trust deed, MOA, AOA, or other governing documents, as applicable
- PAN of the organization
- Details of charitable activities carried out
- Financial statements for the applicable preceding years
- Details of trustees, directors, members, or office bearers
- Existing tax exemption registration details, where applicable
- Existing 80G approval order, if any
- FCRA registration certificate, if applicable
- Other supporting documents required for verification
The exact documents required may vary depending on whether the organization is seeking provisional approval, regular approval, renewal, or approval together with registration under Section 332 of the Income Tax Act.
The form must be electronically verified using DSC or EVC, as applicable.
How to Apply for 12A and 80G Registration?
Under the current framework, applications are filed online through the Income Tax e-Filing portal. Form 104 of the Income Tax Act is used for applicable provisional registration or approval cases, while Form 105 is used for regular registration or approval.
- Log in to the Income Tax e-Filing portal using the organization’s PAN and password.
- Go to the Income Tax Forms section.
- Select the forms available under the Income-tax Act, 2025.
- Search for and select Form 105.
- Choose the applicable registration or approval category.
- Fill in the organization’s details, activities, office bearers, assets, liabilities, and other required information.
- Upload the required supporting documents.
- Review the application and complete electronic verification using DSC or EVC, as applicable.
After examination of the application, the Income Tax Department may issue the registration or approval order in Form 107 along with a Unique Registration Number.
Validity of Registration and Approval
12A and 80G registrations should no longer be described as permanent or one-time registrations.
Under Section 332, regular registration is generally available for 5 tax years. However, certain eligible organizations may receive registration for 10 tax years where their total income, before giving effect to the applicable NPO provisions, does not exceed ₹5 crore during each of the two tax years preceding the year in which the application is made.
Organizations whose activities have not commenced may apply for provisional registration through Form 104, subject to the applicable validity rules.
Regular approval under Section 354 is generally available for 5 tax years. Organizations should therefore monitor their registration or approval period and apply for renewal within the applicable timeline.
Organizations should therefore keep track of the validity of their registration and apply for renewal within the applicable timeline instead of assuming that the registration continues permanently.
Get Expert Support for 12A and 80G Registration
Ebizfiling helps NGOs, trusts, societies, and Section 8 companies manage the registration, approval, and renewal process under the applicable income tax provisions. Our team supports you with the documents required for Section 12A and 80G registration, application preparation, and online filing based on your organization’s status.
- Review of PAN, registration certificates, trust deed, MOA, AOA, financial statements, and activity records
- Assistance in identifying the correct registration, approval, or renewal category
- Support in preparing the required application details and supporting documents
- Online filing assistance through the Income Tax e-Filing portal
- Guidance on validity, renewal timelines, and related compliance requirements
Need help with 12A and 80G registration? Get expert assistance from Ebizfiling for document preparation, application filing, and registration support.
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Conclusion
Understanding the documents required for Section 12A and 80G registration is important for NGOs and charitable organizations that want to claim applicable tax benefits and enable eligible donors to receive deductions on qualifying donations. With the Income-tax Act, 2025, effective from 1 April 2026, organizations should follow the updated registration framework under Sections 332 and 354.
Keeping documents, financial records, activity details, and renewal timelines updated can help avoid delays and maintain compliance. A well-prepared application with complete supporting documents can make the registration or renewal process more efficient and reduce unnecessary queries from the Income Tax Department.
Frequently Asked Questions
1. What are the main documents required for Section 12A and 80G registration when applying for both together?
The documents required for Section 12A and 80G registration generally include the organization’s PAN, registration or incorporation certificate, trust deed or governing documents, financial records, details of office bearers, and information about charitable activities. Under the current framework, Form 105 can be used for registration under Section 332, approval under Section 354, or both, depending on the application type.
2. Can an NGO apply for Section 80G registration without already having Section 12A registration?
Under the current framework, an organization seeking approval under Section 354 must generally already have the applicable tax exemption registration, have a related registration application pending, or apply for both registrations together. Therefore, organizations preparing Section 80G registration documents should first check their existing registration status.
3. Are Form 10A and Form 10AB still used for 12A and 80G registration after 1 April 2026?
The Income-tax Act, 2025 introduced renumbered forms from 1 April 2026. Form 104 corresponds to the earlier Form 10A for provisional registration or approval, while Form 105 corresponds to the earlier Form 10AB for regular registration or approval under the new framework.
4. Are the documents required for 12A registration and 80G registration the same?
No. Although several Section 12A registration documents and Section 80G registration documents may overlap, the information required can differ depending on whether the organization selects Section 332, Section 354, or both in Form 105. Certain fields and requirements become applicable only when Section 354 or both options are selected.
5. Is it necessary to upload every supporting document while filing Form 105?
Applicants must upload the attachments that are applicable to their particular application. The Income Tax Department states that attachments marked as mandatory in Form 105 must be submitted, so organizations should review the required documents carefully before completing the filing.
6. What happens if the NGO's address or profile details do not match the registration documents?
Before filing, organizations should ensure that mandatory information in the e-Filing portal profile, including the address, is complete and updated. Differences between portal information and the documents required for 80G registration or tax exemption registration may create avoidable issues during application preparation and verification.
7. Is a Digital Signature Certificate compulsory for filing 12A and 80G registration applications?
Form 105 must be electronically verified using EVC or DSC, as applicable. If DSC verification is used, the DSC should be valid, registered on the Income Tax e-Filing portal, and not expired at the time of filing.
8. Can Form 105 be corrected after it has already been submitted?
Yes, limited correction may be possible in certain cases. If the applicant notices that an incorrect section code or incorrect nature of activity was entered in Form 105, a correction request can be made in accordance with Rule 181 before the applicable order is passed. Separately, if the applicant discovers an error after filing Form 105, the application can generally be withdrawn within seven days from the date of filing. Organizations should therefore carefully review the application before submission.
9. Can Ebizfiling help prepare the documents required for Section 12A and 80G registration?
Yes. Ebizfiling can assist NGOs, trusts, societies, and Section 8 companies in reviewing the documents required for Section 12A and 80G registration, identifying the appropriate filing category, and preparing the information required for online submission. This can be particularly useful where an organization is applying for registration, approval, or both under the current framework.
10. Can Ebizfiling assist with renewal of 12A and 80G registration?
Yes. Ebizfiling can support organizations in reviewing their existing 12A and 80G registration status, preparing renewal documents, and completing the applicable filing process. Under the current framework, regular Section 332 registration is generally available for 5 tax years, while qualifying organizations meeting the conditions under Section 332(5) may be eligible for a 10-tax-year registration period. Regular approval under Section 354 is generally available for 5 tax years, so organizations should monitor their validity period and apply for renewal within the applicable timeline.
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