Section 80G and 12AA RegistrationGet Started
What is Section 12A of Income Tax Act?
If an organization has obtained certification under section 80G registration of Income Tax Act then donors of that NGO can claim exemption from Income Tax. Earlier it was not one time registration and trust were required to get 80G Certificate renewed after validity period. But As per Circular 7/2010 dated 27.10.2010 issued by the CBDT, all Trusts enjoying exemption u/s 80G as on 1.10.2009 and other Trusts obtaining 80G certificate after 1.10.2009 shall continue to hold and enjoy the same for perpetuity unless revoked by the Income Tax Authorities.
Application for registration under section 12A and 80G can be applied just after registration of the NGO
Documents Required For Section 80G and 12AA Registration
- Dully filled in Form – 10A for registration u/s 12A registration.
- Dully filled in Form – 10G for registration u/s 80G registration
- Copy of PAN card of NGO/Society/Company.
- Registration Certificate and MOA /AOA/Trust Deed
- Electricity Bill / House tax Receipt /Water Bill (photocopy)
- NOC from Landlord (where registered office is situated).
- Evidence of welfare activities carried out & Progress Report since inception or last 3 years.
- Books of Accounts, Balance Sheet & ITR (if any), since inception or last 3years.
- List of donors along with their address and PAN.
- List of governing body board of Trustees members with their contact details.
- Original certificate and Deed for verification.
- Any other document/ affidavit / undertaking information asked by the Income Tax department.