12A & 80G Registration for Trusts: Step-by-Step Guide (2026)

Setting up a charitable trust, society or Section 8 company is only step one. To enjoy income-tax exemption and to give your donors an 80G tax deduction, you must register under Section 12A and Section 80G of the Income Tax Act, 1961.

What 12A and 80G actually mean

• 12A (now 12AB): Makes your trust's income tax-exempt (subject to applying 85% of income for charitable purposes).
• 80G: Allows donors to claim 50% (or in some cases 100%) of their donation as a deduction from taxable income.

Provisional vs Final registration

Under the post-2021 regime, a newly formed trust first gets a provisional registration (valid 3 years) via Form 10A. At least 6 months before the 3-year expiry, or within 6 months of starting activities, the trust applies for final registration (5-year validity) via Form 10AB. Final registration must then be renewed every 5 years.

Documents required

• Trust deed / Society MoA / Section 8 INC-13 (self-certified copy)
• PAN of the trust
• Registration certificate (Sub-Registrar / RoS / MCA)
• Audited financials (if existing) for last 3 years
• Note on activities — past 3 years (if any) and proposed
• FCRA certificate (if applicable)

Common rejection reasons

• Object clause includes commercial / non-charitable activities
• Trustees related to each other without disclosure
• Mismatch between deed objects and actual activities
• Income applied for benefit of specified persons (Sec 13)
• Activities not yet commenced but final 10AB filed

Why 80G matters for fundraising

Without 80G, individual donors get zero tax benefit and CSR donors (companies under Sec 135) typically will not contribute. 80G is effectively the licence to raise funds in India.

Tax Easy India handles end-to-end Trust / Society / Section 8 formation + 12A and 80G registration on the new ITD portal. Talk to our compliance team to make your NGO fully donor-ready.