12A and 80G registration together covers the two approvals most NGOs need: 12A, which exempts the organisation's income, and 80G, which lets donors claim a deduction. One common form covers both, and the department issues two separate orders. We prepare and file both on the Income Tax portal and track each one's dates.
12A registration (with section 12AB) is the NGO's own income exemption: it lets a charitable or religious trust, society or Section 8 company claim exemption on income applied for its objects under sections 11 and 12. 80G approval is the donor's benefit: it lets people who donate to the NGO claim a deduction.
12A / 80G
Trusts, societies and Section 8 companies: Organisations formed for charitable or religious purposes (12A) and charitable purposes (80G). Private or family trusts are excluded.
File Form 105 at least six months before the provisional registration or approval expires, or within six months of starting activities, whichever is earlier. The two orders can end on different dates, so we track each separately. Recent amendments may give smaller charities a longer period for 12A; we check whether that applies to you.
Third-party costs such as the DSC are shown separately.
A Darpan ID is not a condition for 12A or 80G under income-tax law. Some banks, ministries and states ask for it separately.
Donors should confirm their own position with a tax adviser.
Duty or event, What applies
Objects that are not charitable, clauses benefiting founders or a community, or no dissolution clause
StampMitra is a filing assistance platform. We are not the government and not a law firm. The Commissioner decides every application.
No. 12A exempts the NGO's own income. 80G lets donors claim a deduction. They are separate approvals with separate orders.
Yes, as two separate applications on the same forms. The department issues two orders.
Yes. A valid 12A or 12AB registration, including a provisional one, comes first or together.
Both start as provisional (three tax years or until six months after activities start, whichever is earlier), then become regular or final for 5 years, and need renewal. Recent amendments may give smaller charities a longer period for 12A, which we check for your case.
Form 104 (earlier Form 10A) first, one common form for both 12A and 80G, then Form 105 (earlier Form 10AB) for regular registration or approval and for renewal. If activities have already begun you file Form 105 directly. We confirm the exact form before filing.
No. You receive two separate orders, and they can expire on different dates.
Generally not. Deductions of this kind are not available under the default new regime.
Income-tax law does not make it a condition for 12A or 80G. Banks, ministries or states may ask for it separately.
The annual statement of donations that an 80G-approved organisation files. Donors then receive a Form 10BE certificate.
Yes, for provisional registration and approval.
No. The Commissioner decides every application. We prepare, review and file accurately and follow up.