80G and 12A Registration for NGOs & Trusts in Pondicherry

Section 12A registration gives your NGO, Trust or Society income tax exemption on surplus income. Section 80G registration allows donors to claim 50% tax deduction on donations made to your organization — making fundraising significantly easier.

12A vs 80G: Understanding the Difference

Aspect Section 12A / 12AB Section 80G
Purpose Tax exemption for the NGO/Trust itself Tax deduction benefit for donors
Who benefits? The charitable organization — no tax on surplus Donors — 50% of donation is deductible from taxable income
Prerequisite None — apply directly after NGO formation Must have 12A/12AB registration first
Validity (post-2021) 5 years (renewable); new NGOs get provisional 3-year 5 years (renewable)
Application Form Form 10A (new) / Form 10AB (renewal) Form 10A (combined with 12A application)

Who Can Apply for 12A & 80G?

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Charitable Trusts

Public charitable trusts registered under state trust laws (Pondicherry Trust Act / Indian Trusts Act).

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Registered Societies

Societies registered under the Societies Registration Act or Pondicherry Societies Act working for charitable/educational purposes.

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Section 8 Companies

Non-profit companies incorporated under Section 8 of the Companies Act, 2013 for charitable objectives.

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Religious & Educational

Temples, churches, mosques, schools and colleges that also carry on charitable activities can apply (with restrictions on 80G for religious trusts).

Documents Required

Entity Documents

  • Trust Deed / MOA & Rules / Certificate of Incorporation
  • PAN Card of the organization
  • Registration certificate from state authority
  • List of trustees / directors / governing body members with PAN & Aadhaar
  • Bank account statement of last 3 years (or since inception)

Financial & Activity Documents

  • Audited accounts / financial statements (last 3 years)
  • ITR acknowledgements filed (if applicable)
  • Activity report / annual report showing charitable work
  • Address proof of registered office
  • Self-declaration of charitable purpose and objects

Registration Process (Post Finance Act 2023)

1
Form the NGO / Trust

Incorporate as a Public Charitable Trust, Registered Society or Section 8 Company. Obtain PAN for the entity. Open a dedicated bank account in the organization's name.

2
File Form 10A on Income Tax Portal

Submit Form 10A on the Income Tax e-filing portal for provisional 12A and 80G registration. Upload all required documents — trust deed, PAN, activity details, accounts and address proof.

3
Scrutiny by Principal Commissioner / CIT

The Principal Commissioner of Income Tax (Exemptions) examines the application and documents. May call for additional information or clarifications within 1 month of filing.

4
Provisional Registration Issued

Provisional 12A and 80G registration granted — valid for 3 years from the first assessment year. The NGO can now operate tax-free and donors can claim deductions immediately.

5
Convert to Regular Registration (Form 10AB)

Before expiry of provisional registration, file Form 10AB for regular 5-year registration. This requires submission of audited accounts, activity reports and proof of charitable activities over the provisional period.

Frequently Asked Questions

Can a religious trust get 80G registration in India?
Purely religious trusts — those that benefit a particular religious community only — cannot get 80G registration. However, a trust that is partly religious and partly charitable (open to all communities) may be eligible for 80G on the charitable portion. Charitable trusts serving educational, health, relief of poverty or environmental purposes regardless of religion are fully eligible for both 12A and 80G registration.
What is FCRA registration and is it different from 80G?
Yes, they are completely different. FCRA (Foreign Contribution Regulation Act) registration is required to receive donations from foreign sources — foreign individuals, companies or governments. 80G is for domestic Indian donors to claim income tax deductions. An NGO wanting to receive both Indian donations (with tax benefit) and foreign donations needs both 80G and FCRA registrations separately. FCRA is applied through the Ministry of Home Affairs.
How much tax deduction do donors get under 80G?
Donors get a 50% deduction on the amount donated, subject to 10% of adjusted gross total income (for donations to organizations without government notification as "100% deduction" eligible). For example, a donor who donates Rs. 1 lakh to an 80G-registered NGO can deduct Rs. 50,000 from their taxable income. Donations above 10% of the donor's gross total income do not qualify for deduction.

Get Tax Benefits for Your NGO or Trust

12A and 80G registration makes your organization credible to donors and helps you fundraise more effectively. Our team handles the complete application on the Income Tax portal for NGOs, Trusts and Section 8 Companies in Pondicherry.

Apply for 12A / 80G Call +91-95977-46476