12A and 80G Registration Consultant in Noida
12A gives an NGO exemption on its surplus income, and 80G lets donors claim a tax deduction on their donations. Both are applied for online on the income tax portal using Form 10A for new or provisional registration and Form 10AB for regular registration and renewal. ICP Legal prepares the documents and files the applications for Noida NGOs, whether they are trusts, societies or Section 8 companies.
Key Facts
- 12A: tax exemption for the NGO.
- 80G: deduction for donors.
- Form 10A: new or provisional registration, valid for three years.
- Form 10AB: regular registration, valid for five years, and renewal every five years.
- Applications are filed online on the income tax e-filing portal. No government fee is charged.
- Applies only to NGOs that are already formed.
What 12A and 80G actually do
12A registration means the NGO's income, used for its charitable objects, is exempt from income tax, subject to the conditions of the law. 80G registration lets donors claim a deduction when they give to the NGO, which makes it easier to raise donations from individuals and companies. Many NGOs apply for both together.
Provisional and regular registration
A newly formed NGO applies in Form 10A and receives provisional registration valid for three years. It then applies in Form 10AB for regular registration valid for five years. Form 10AB must be filed at least six months before the provisional registration expires. After that, Form 10AB is filed again for renewal every five years, so tracking expiry dates is part of running an NGO.
Documents usually needed
- Registration certificate of the trust, society or Section 8 company
- Trust deed, society MOA and rules, or company MOA and AOA
- PAN of the NGO
- Details and PAN of trustees, members or directors
- Bank account details and recent statements
- Details of activities carried out and, for existing NGOs, financial statements for the past years
- Authorisation of the person who will sign the application
Noida NGOs attach the registration proof issued by the Uttar Pradesh authority or the Registrar of Companies, Uttar Pradesh-II, along with address proof of the Noida office.
Step-by-step process
- Register on the income tax e-filing portal with the NGO's PAN.
- Select the correct form: Form 10A for new or provisional registration, Form 10AB for regular registration or renewal.
- Fill in the organisation and activity details and upload the documents.
- Verify and submit the form with a digital signature or e-verification.
- The tax authority reviews the application, may ask for clarifications and then issues the approval order on the portal.
Ongoing obligations after approval
- File the NGO's income tax return each year.
- Get the accounts audited where required.
- Report donations received through the donor statement and issue donor certificates as required.
- Apply for renewal in time before the registration expires.
Missing these steps can put the registration at risk, so we set reminders for our clients.
Mistakes that delay approval
- Objects that are vague or include commercial activity.
- Missing or mismatched documents, especially address proof.
- Applying under the wrong form.
- Leaving renewal until the last month.
- Weak records of actual charitable activity for older NGOs.
How ICP Legal helps Noida NGOs with 12A and 80G
We check your documents against the portal requirements, file the application, respond to queries and set renewal reminders. This page covers only 12A and 80G. If you have not formed your NGO yet, start with our NGO Registration Consultant in Noida page. Our office is at D-9, Sector-3, Noida 201301.
Frequently Asked Questions
Is there a difference between 12A and 80G?
Yes. 12A relates to the NGO's own income being exempt. 80G relates to the tax deduction available to donors. They are separate approvals, though often applied for together.
Which form do I file for a new NGO in Noida?
Form 10A, which grants provisional registration valid for three years. After that you apply in Form 10AB for regular registration.
How long does regular registration last?
Regular registration is valid for five years and must be renewed by filing Form 10AB again before it expires.
When should I apply for the regular registration?
At least six months before the provisional registration expires.
Is there a government fee for 12A and 80G?
No government fee is charged for filing on the income tax portal. Professional fees apply if you hire a consultant.
Can a Section 8 company, trust and society all apply?
Yes. A registered trust, society or Section 8 company with charitable objects can apply.
Contact
ICP Legal (ICP Consulting Private Limited)D-9, Sector-3, Noida, Uttar Pradesh 201301
Phone: +91 9919991917
Email: info@icplegal.com