12A and 80G registrations are essential for Non-Governmental Organizations (NGOs) in India that aim to receive tax exemptions and attract donors. These registrations not only make the organization more credible but also allow donors to claim tax deductions on their contributions. This article provides a simple, step-by-step guide on how to obtain 12A and 80G registration online with ease.

What is 12A and 80G Registration?

1. 12A Registration:
   This registration makes an NGO exempt from paying income tax on its surplus funds. It ensures that the organization's income is utilized solely for its charitable purposes.

2. 80G Registration:
   This registration allows donors to claim tax deductions for their donations to the NGO. It acts as an incentive for individuals and businesses to contribute to social causes.

Benefits of 12A and 80G Registration

1. Tax Exemption: NGOs registered under 12A are exempt from income tax, reducing their financial burden.
2. Attracting Donors: 80G registration encourages donations by offering tax benefits to donors.
3. Credibility: These registrations enhance the trustworthiness of the NGO, making it easier to collaborate with corporates and attract CSR funding.
4. Legal Recognition: Both registrations provide the NGO with legal recognition, ensuring compliance with government norms.

Step-by-Step Guide to Get 12A and 80G Registration Online

The process for both registrations is now fully online, making it convenient and efficient. Here is the step-by-step guide:

Step 1: Prepare Required Documents

Before starting the online application, ensure you have the following documents ready:

• PAN Card of the NGO: Proof of the organization’s legal existence.
• Registration Certificate: Trust deed for Trusts, Society Registration Certificate for Societies, or Incorporation Certificate for Section 8 Companies.
• MOA or Bye-laws: The governing document of the organization.
• Bank Account Details: Account statement or canceled cheque in the NGO’s name.
• Financial Statements: Audited financial reports for the last 3 years (if applicable).
• Details of Activities: A report of past and ongoing activities, along with photographs and videos (if possible).
• Board Resolution: A resolution passed by the governing body authorizing the application.

Step 2: Visit the Income Tax Department Website

1. Go to the Income Tax Department’s e-Filing portal: https://www.incometax.gov.in.
2. Log in with your organization’s credentials. If you do not have an account, register by providing the NGO’s PAN and other basic details.

Step 3: Navigate to the Application Forms

1. After logging in, click on the ‘Income Tax Forms’ option in the menu.
2. Choose Form 10A for 12A registration and Form 10G for 80G registration.

Step 4: Fill Out Form 10A (For 12A Registration)

1. Basic Details: Enter the PAN, name, and address of your NGO.
2. Constitution Details: Specify whether the organization is a Trust, Society, or Section 8 Company.
3. Bank Details: Provide the bank account number and IFSC code.
4. Documents Upload: Upload scanned copies of all required documents, including the registration certificate, financial reports, and MOA/bye-laws.

Step 5: Fill Out Form 10G (For 80G Registration)

1. Details of the Organization: Enter the basic details like PAN, name, and address of the NGO.
2. Nature of Activities: Describe the charitable activities undertaken by the organization.
3. Donor Benefits: Highlight how donations will be utilized for the stated objectives.
4. Documents Upload: Upload all required documents, including the financial statements, activity reports, and proof of registration.

Step 6: Verification and Submission

1. Review the details you have entered in both forms to ensure accuracy.
2. Verify the application using Digital Signature Certificate (DSC) or Electronic Verification Code (EVC).
3. Submit the forms online. Once submitted, you will receive an acknowledgment receipt with a unique reference number for future tracking.

Step 7: Application Review by the Authorities

1. The Income Tax Department will review your application and documents.
2. You may receive a query or request for additional documents if something is missing or unclear. Respond promptly to avoid delays.

Step 8: Receive 12A and 80G Registration Certificates

If the application is approved:

1. You will receive the 12A Registration Certificate and/or the 80G Certificate through the email registered with your account.
2. These certificates serve as proof of registration and can be used for tax exemption and donor incentives.

Common Mistakes to Avoid During Registration

1. Incomplete Documentation: Ensure all required documents are scanned and uploaded properly.
2. Incorrect Information: Double-check all details to avoid errors in the application.
3. Delayed Responses: Respond to any queries from the Income Tax Department quickly to prevent rejection.
4. Outdated Financial Reports: Use the most recent audited financial statements.

Processing Time for 12A and 80G Registration

The processing time for 12A and 80G registration applications usually ranges from 2 to 4 months, depending on the accuracy of your application and the workload at the Income Tax Department.

Renewal of 12A and 80G Registration

As per the latest guidelines, NGOs are required to renew their 12A and 80G registrations every 5 years. The renewal process is also online and involves submitting updated documents and details.

Benefits of Online Registration for 12A and 80G

1. Convenience: Complete the application process from anywhere without visiting government offices.
2. Transparency: Track your application status in real-time.
3. Faster Processing: Online submissions reduce paperwork and processing delays.

Frequently Asked Questions (FAQs)

1. Can new NGOs apply for 12A and 80G registration?
Yes, even newly registered NGOs can apply for 12A and 80G registration, provided they meet the eligibility criteria.

2. Is it mandatory to have both 12A and 80G registrations?
No, 12A is mandatory for tax exemption on the NGO’s income, while 80G is optional but beneficial for attracting donors.

3. Can I apply for both 12A and 80G simultaneously?
Yes, you can apply for both registrations simultaneously by filling out Forms 10A and 10G.

4. What happens if my application is rejected?
You can reapply after addressing the issues mentioned in the rejection notice.

Conclusion

Obtaining 12A and 80G registration is an essential step for NGOs in India to gain tax exemptions and encourage donations. The online process has made it easier and more efficient for organizations to apply. By following the step-by-step guide outlined in this article and ensuring all necessary documents are in order, NGOs can secure their registrations without hassle.

If you are an NGO aiming to make a bigger impact, don’t wait—start your online application today and unlock the benefits of 12A and 80G registration!

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