How to Get 12A and 80G Registration for an NGO in India

12A and 80G registration under the Income Tax Act 1961 are the two approvals that make an Indian NGO financially viable. Registration under Section 12A, now granted under the Section 12AB regime, exempts the NGO's own income from tax, while 80G approval lets donors claim a deduction for their donations, which dramatically improves fundraising. Both are applied for online through the income tax e-filing portal.

This guide explains the current process: provisional registration through Form 10A for new organisations, regular registration through Form 10AB, validity periods, renewal timelines and the documents you need.

Before You Apply: Get the Legal Entity Right

Only a properly constituted charitable entity can apply: a trust, a registered society or a Section 8 company. The choice of vehicle affects governance and compliance, and is compared in this guide on registering an NGO as a trust, society or Section 8 company. The objects clause must be genuinely charitable, and the instrument of creation is the foundational document for the tax application, so a well drafted deed matters, as explained in this guide on creating and registering a trust deed.

You will also need a PAN for the entity, a bank account, and details of trustees or office bearers ready before filing.

Provisional Registration: Form 10A

A newly established NGO applies for provisional 12A registration and provisional 80G approval by filing Form 10A on the e-filing portal, signed with the authorised signatory's digital signature or EVC. Provisional registration is granted on the basis of the documents alone, without detailed inquiry into activities, and is valid for three years. Attachments typically include the trust deed or memorandum and registration certificate, PAN, and basic activity and financial information where available.

Provisional registration lets the NGO start operations, receive donations and give donors 80G benefits while it builds a track record.

Regular Registration and Renewal: Form 10AB

To convert provisional registration into regular registration, the NGO files Form 10AB. The application must be made at least six months before the provisional registration expires or within six months of commencing activities, whichever is earlier. The Principal Commissioner examines the genuineness of activities: expect to submit audited financial statements, activity reports, and evidence that income is being applied to charitable purposes, where the law generally expects at least 85 percent application of income for tax exemption to be fully effective. Regular registration is valid for five years.

Renewal follows the same Form 10AB route, filed at least six months before the five year validity expires. Missing renewal deadlines can lead to cancellation, taxation of the NGO's income and loss of donor benefits, so calendar these dates carefully.

After Registration: Compliance That Keeps the Benefits Alive

Registration is the beginning, not the end. NGOs must file annual returns, maintain books, issue donation receipts and file the statement of donations in Form 10BD so that donors get their 80G deduction reflected. Governance obligations under the parent statute continue as well, whether under the Societies Registration Act described in this guide on registering a society or under company law for Section 8 companies. Organisations receiving foreign contributions need separate FCRA registration, an entirely distinct regime with its own conditions.

Well run housing and neighbourhood bodies follow similar disciplines, as this guide on forming a residents welfare association shows.

Two practical points deserve emphasis. First, donation receipts should carry the NGO's name, PAN, the 80G approval number and its validity, because donors' deductions now depend on the NGO's Form 10BD filing matching the receipts issued. Second, keep the registration certificates, deed amendments and annual filings in one compliance file; when Form 10AB scrutiny happens, the Principal Commissioner typically asks for several years of records at once, and organisations that cannot produce them quickly risk adverse orders even when their activities are genuine. Responding to such requisitions within the stated time, with indexed and complete annexures, materially improves outcomes.

Related Reading

Plan the entity's annual tax workflow with this guide on filing an income tax return online for 2026.

If excess TDS was deducted on the NGO's receipts, see how to claim a TDS refund online.

Key Takeaways

12A registration exempts an NGO's income from tax and 80G approval gives donors deductions; both are filed online. New NGOs get provisional registration through Form 10A, valid for three years, granted on documents alone. Regular registration comes through Form 10AB, is valid for five years, and must be sought at least six months before provisional registration expires or within six months of starting activities; renewals also run six months ahead of expiry. Maintain audited accounts, apply income to charitable purposes and file Form 10BD annually to keep both benefits alive. Both registrations travel together commercially: donors check 80G status before giving and grant makers check 12AB status before funding, so lapses damage credibility well beyond the tax cost. A simple annual compliance calendar covering renewal dates, audit deadlines and the Form 10BD window keeps the organisation safe.