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12A and 80G Registration for Trusts and NGOs | Savlana Init
Trust Compliance · 12A & 80G Registration

12A & 80G Registration — Approved. Exempt. Donor-Ready.

Section 12AB registration for income tax exemption and 80G approval for donor deductions — we prepare your application, compile documents, and pursue approval from NFAC.

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Registration under Section 12A/12AB of the Income Tax Act, 1961 is the gateway to income tax exemption for charitable and religious trusts, NGOs, and institutions. Once registered, the entity’s income applied towards its charitable objects is exempt from income tax under Section 11. Without this registration, the entire surplus — regardless of how it is applied — is taxable at the applicable rates.

Section 80G approval is a separate but equally important registration: it enables donors to claim a deduction of 50% or 100% of the amount donated (subject to conditions) from their taxable income. 80G approval is a significant fundraising tool — most institutional and corporate donors require their recipient organisations to have valid 80G approval before making contributions.

Since April 2021, both Section 12AB registration and 80G approval are subject to a new regime requiring periodic renewal — every 5 years for most organisations, and 3 years for provisional registrations. Applications are processed by the Principal Commissioner or Commissioner of Income Tax (NFAC) through the e-filing portal. We manage the application, documentation, and follow-up for new registrations, re-registrations, and renewals.

Our 12A & 80G Registration Services

12AB Registration Application

Preparation and filing of Form 10A (new registration) or Form 10AB (re-registration/renewal) for Section 12AB registration on the e-filing portal.

80G Approval Application

Preparation and filing of Form 10A or Form 10AB for fresh 80G approval or renewal, including all required documentation.

Document Compilation

Comprehensive compilation of the trust deed/MOA, activity reports, audited accounts, PAN, photographs, and other supporting documents required.

Provisional Registration Support

Filing of Form 10A for provisional 3-year registration for newly established organisations, enabling them to claim exemption from the year of establishment.

NFAC Follow-Up

Active follow-up with the National Faceless Assessment Centre for expeditious processing and grant of approval.

Query Response

Drafting of replies to queries raised by the PCIT/CIT during the registration process, with supporting documents and legal submissions.

Re-Registration & Renewal

Timely filing of Form 10AB for re-registration of existing Section 12A trusts migrated to the new 12AB regime, and periodic renewal filings.

Post-Registration Compliance Advisory

Comprehensive advice on ongoing compliance obligations after registration — Form 10B audit, Form 10BD, ITR-7 filing, and conditions of exemption.

Our Process

1

Organisation Review

We review the trust deed/MOA, objects, activities, and accounts to confirm eligibility and identify any issues to address before filing.

2

Document Compilation

All required documents — trust deed, PAN, activity reports, audited accounts, photographs — are compiled and organised.

3

Application Preparation & Filing

Form 10A or Form 10AB is prepared and filed on the e-filing portal with the compiled documentation.

4

Query Response & Follow-Up

Any queries from the PCIT/CIT are responded to promptly with supporting submissions and documents.

5

Approval & Post-Registration

On receipt of the approval order, we advise on ongoing compliance obligations and set up the annual compliance calendar.

Why It Matters

Trust income exempt from tax post Section 12AB registration
80G approval enables donor tax deductions — boosts fundraising
New registration and renewal both handled
Provisional registration for newly formed organisations
Complete document compilation and portal filing
Active NFAC follow-up for timely approval
Query responses prepared and filed promptly
Post-registration compliance calendar and advisory

Frequently Asked Questions

Section 12A was the original registration provision, largely replaced by Section 12AB from October 2020. All trusts previously registered under Section 12A/12AA were required to re-register under Section 12AB. New organisations apply under Section 12AB. The practical effect is the same — registration enables the Section 11 exemption — but 12AB has mandatory renewal and stricter compliance conditions.
Form 10A is used for fresh (new) registration under Section 12AB — both provisional (3-year) for new organisations and regular (5-year) for established organisations. Form 10AB is used for re-registration (renewal) and conversion from provisional to regular registration. Both forms are filed on the income tax e-filing portal.
Typically required: registered trust deed or MOA and by-laws; PAN of the trust; photographs of activities; audited financial statements for the last 3 years (for established organisations); list of trustees with their PAN; details of charitable activities carried out; and any prior registration orders. New organisations can file with the trust deed and PAN alone for provisional registration.
A newly formed organisation that has not yet commenced charitable activities can apply for provisional registration under Section 12AB for a period of 3 years. During this period, the organisation can claim the Section 11 exemption from the year of establishment. At the end of 3 years, it must apply for regular 5-year registration before the provisional period expires.
Yes. Both Form 10A applications — for 12AB registration and for 80G approval — can be filed simultaneously on the e-filing portal. Processing is typically done by the same authority and having both applications pending together is administratively efficient.
If the trust fails to apply for re-registration (renewal) within the prescribed time, the Section 12AB registration lapses. The trust loses the Section 11 exemption from the date of lapse. All income earned during the lapsed period is taxable. Renewal applications under Form 10AB must be filed at least 6 months before the expiry of the current registration.

Need 12A or 80G registration for your trust?

We prepare the application, compile the documents, follow up with NFAC, and handle any queries — getting your registration approved so you can focus on your charitable mission.