Charitable Trust / Section 8 — 12A & 80G Registration

Three things every NGO needs

1. A legal entity — Charitable Trust (Indian Trusts Act, 1882), Society (Societies Registration Act, 1860) or Section 8 Company (Companies Act, 2013).
2. 12A registration — exemption of the NGO's own income from tax.
3. 80G registration — donors get 50% deduction on contributions to the NGO.

The new ITD process (post 1 April 2021)

• Provisional registration via Form 10A — granted for 3 years (almost automatic).
• Final registration via Form 10AB — applied 6 months before the provisional expires (or 6 months after starting activities, whichever earlier). Granted for 5 years, then renewable.
• FCRA (Foreign Contribution Regulation Act) — separate registration required for foreign donations.
• CSR-1 on MCA portal if you want to receive CSR funding.

Common rejection reasons we help avoid

• Vague objects clause in trust deed
• Mixing charitable + commercial activities
• Missing audited financials / activity report
• Trustee KYC / PAN mismatch
• Wrong section selected in Form 10A (Section 10(23C) vs Section 12AB)

Who needs this service

• New charitable trusts, societies and Section 8 companies applying for provisional 12A / 80G
• NGOs whose 3-year provisional registration is nearing expiry (Form 10AB is due 6 months before)
• Organisations that want to receive CSR funding (CSR-1 on the MCA portal)
• NGOs planning to accept foreign donations (separate FCRA registration)
• Existing NGOs that must issue Form 10BE to donors and file Form 10BD annually

Documents required

• Trust deed / Society MOA & rules / Section 8 COI, MOA and AOA
• PAN of the entity and PAN + Aadhaar of all trustees / members
• Registration certificate from the Sub-Registrar or Registrar of Societies
• Audited financials and activity report for existing years (or a note on proposed activities for new entities)
• Bank account details, registered office proof, NOC from landlord
• Details of any FCRA, CSR-1 or earlier 12A / 80G registration

Process & timeline

1. Step 1 — entity formation (trust deed drafting / society or Section 8 incorporation), if not already done
2. Step 2 — PAN, bank account and objects-clause review for charitable-purpose compliance
3. Step 3 — Form 10A filed on the ITD portal with both Section 12AB and Section 80G selected
4. Step 4 — provisional 12A + 80G order (usually 15–30 days), valid 3 years
5. Step 5 — Form 10AB for final registration, valid 5 years and renewable
6. Ongoing — annual Form 10BD filing and Form 10BE donor certificates