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Understanding what documents are required for 12A and 80G registration of a trust or NGO in India is essential for organizations seeking tax exemptions and donor benefits. 12A and 80G registration allows charitable trusts, societies, and NGOs to operate more efficiently by reducing tax liabilities and encouraging donations. Proper documentation plays a crucial role in securing approval from the Income Tax Department without delays or rejections.
Section 12A registration provides income tax exemption to trusts and NGOs on their surplus income, while Section 80G registration allows donors to claim tax deductions on contributions made to eligible organizations. Both registrations are governed by the Income Tax Act, 1961, and are vital for credibility, compliance, and long-term sustainability of nonprofit organizations.
Additional documents include registration certificates issued by the Registrar of Trusts, Societies, or Companies, PAN card of the trust or NGO, and PAN and Aadhaar details of trustees or office bearers. Financial statements and activity reports may also be required to assess genuine charitable operations.
The organization must also provide details of bank accounts, past donation records (if any), and financial statements. A declaration stating that funds will be used only for charitable purposes is often required. The authorities verify that the NGO is not engaged in prohibited activities under the Act.
Certain documents are common to both registrations. These include the PAN card of the organization, the address proof of the registered office, and the identity proofs of trustees or directors.
NGOs must also submit financial records such as balance sheets, income and expenditure statements, and receipts and payments accounts. Details of charitable activities, photographs, and project reports help demonstrate authenticity.
Applications for 12A and 80G registration are filed online through the Income Tax Department portal using the prescribed forms. Accurate document uploading and clear descriptions of activities are critical.
Post-registration, NGOs must maintain proper books of accounts, file annual income tax returns, and ensure that donations are used strictly for approved purposes. Non-compliance can lead to cancellation of registration.
Incomplete documentation, mismatched information, and unclear charitable objectives are common reasons for rejection. Failure to submit financial records or improper drafting of trust deeds can delay approvals. A professional review before submission helps reduce such risks.
Knowing what documents are required for 12A and 80G registration of a trust or NGO in India ensures a smooth and successful application process. Proper 12A and 80G registration strengthens legal compliance, enhances donor confidence, and supports long-term sustainability. With expert assistance from www.corpzo.com, trusts and NGOs can secure approvals efficiently and operate with confidence.
1. Is PAN mandatory for 12A and 80G registration?
Yes, a PAN card of the trust or NGO is mandatory
2. Can a newly formed NGO apply for 12A and 80G?
Yes, newly registered NGOs can apply with proper documentation
3. Are financial statements required for new NGOs?
If available, they should be submitted; otherwise, projections may be considered
4. Is online filing mandatory for 12A and 80G registration?
Yes, applications must be filed online through the Income Tax portal
5. How can Corpzo assist with NGO tax registrations?
Corpzo provides documentation support, filing assistance, and compliance advisory services.
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