Register a 12A & 80G Certificate of your NGO and get assistance for legal compliances of charitable NGO for Trust, Society & Section 8 Company. Business starter provide full consultancy support for 12A & 80G Registration & Various other documentations as per NGO requirement in simple and professional way with Faster & limited time period.
The Procedure for 80G/ 12A registration of NGO/ Charitable Trust/ Institution under section 12A, section 12AA and Section 80G which will facilitate NGO/ Charitable Trust/ Institution to avail income tax exemption benefits.
12A & 80G Registration
Registration Process Under 12A & 80G Certificate
What is Registration under Section 12A?
It is a registration done by NGO to get an organization income exempted from Income Tax. All income shall not be taxable after 12A registration. If NGO does not get 12A Registration of income tax is payable on surplus during the year.
What is Registration under Section 80G?
80G Registration under Section 80G of Income Tax Act provides benefits to the donor of an NGO. The donor gets financial benefits in his taxable amount of their income.
Eligibility Process Under 12A & 80G Certificate
What is the Eligibility 12A Registration?
After registration of NGO and application for Section 12A exemptions and 80G certificate can be made immediately. These applications can be filed together or separately with the commissioner of the Income Tax Department who has jurisdiction over the organisation.
> Applicable for all Charitable Trusts, Religious Trusts, Societies, and Section 8 Companies.
> Not applicable to the Private or family Trust.
What is the Eligibility of 80G Registration?
> Charities prescribed under category 80G will have exemptions for the donor.
> The NGO shall be duly registered under the Income Tax Act.
> Charities with a business or religious angle won’t be included.
> Following are the non-eligible for registration under 80G Certification:
a- The charities with a religious or business angle.
b- Non separation of Business and Charity account if the charity is involved in any business which does not account for donation alone.
c- Tax benefits are not available to a donor who is donating to NGO which is not registered under 80G or funding for a political party or gifts made to trusts operating outside India.
Benefits Under 12A & 80G Certificate
What are the benefits of Registration under Section 12A?
> Income will be exempted from taxation.
> Benefits of taking grants from Abroad, government & other agencies.
> Availing Benefits of FCRA Registration.
What are the benefits of registration under Section 80G?
> The donor of NGOs with 80G certification can enjoy the benefits of tax exemption on donation.
> Attracts the donor to make a donation.
Process Under 12A & 80G Certificate
What is the Process of 12A Registration?
It is a one-time registration process. Prior to applying for an exemption certificate under section 12A, the NGO shall get its NGO registered under the Income Tax act 1961.
> The application shall be made in Form 10A to the Income Tax Commissioner.
> The application shall contain the following documents:
> List of name, address and Pan details of the trustees/managers;
> Certified true copy of the instrument(registration certificate) under which the trust/institution was created/established;
> Certified true copy of the document (Trust deed/MOA and AOA) which is evidence of such institution/trust creation;
> Copy of PAN card of NGO.
What is the Process of 80G Registration?
The prior requirement for getting registration under section 80G is obtained registration under Section 12A.
> The application shall be made in Form 10G to the Income Tax Commissioner.
> The application shall contain the following documents:
> Registration Certificate and MOA /Trust Deed
> NOC from Landlord (where the registered office is situated)
> Copy of PAN card of NGO
> Copy of Electricity Bill / House tax Receipt /Water Bill
> Evidence of welfare activities carried out & Progress Report since inception or last 3 years
> The statement of accounts, Balance Sheet since inception or last 3years
> List of donors along with their address and PAN
> List of governing body board of trustees members with their contact details
> Copy of registration granted under section 12A or copy of notification issued under section 10(23)or section 10(23C).
When can you apply for 12A and 80G exemption Certificate?
Exempt certificate under section 12A and 80G can be applied immediately after the registration of NGO. The application for 12A and 80G certificate can be filed together or can file separately as well. The application under Section 12A needs to be filed the application under Section 80G. The applications shall be a file with the commissioner of Income Tax having jurisdiction over the institution.
Registration Issue & Grant 12A & 80G Certificate
The issue of a certificate under Section 12A of Income Tax Act:
Once the application made by the NGO in the specified format to the Commissioner of Income Tax, the commissioner shall review the same. On review of the application, the commissioner may ask for additional information or document to submit.
On satisfaction of all information or application, the Commissioner shall pass an order in writing registering the Trust/Institution under Section 12A of income tax Act. On non-satisfaction of an application, the commissioner may reject the application of an NGO.
Additionally 12A Certificate issue with the help of Business Starter & Team we make documents related to 12A activities perform by NGO. The issue of a certificate under Section 80G of Income Tax Act:
On receipt of an application, the Commissioner Scrutinize and may ask additional documents or information. After satisfaction of an application, the Commissioner may pass an order in writing registering the Trust/Institution under Section 80G of Income Tax Act. On non-satisfaction of an application, the commissioner may reject the application of an NGO. To avail the deduction the payment shall be made as specified under the law.
Additionally Business Starter Helps for making 80G Certificate Documents to which make faster registration process of NGO 80G certificate.
What are the steps provide 12A & 80G Online Registration?
1st Step – Apply for PAN card, This will the birth of Trust in the eyes of Income Tax Department.
2nd Step – Compiled the given below documents for applying registration u/s 12A & 80G (both application can be apply together or separately also) :-
> Dully filled in Form – 10A for registration u/s 12A registration;
> Dully filled in Form – 10G for registration u/s 80G registration;
> Registration Certificate and MOA /Trust Deed (two copies – self attested by NGO head);
> NOC from Landlord (where registered office is situated, if rented);
> Copy of PAN card of NGO;
> Electricity Bill / House tax Receipt /Water Bill (photocopy);
> Short note on the activities of the trust and evidence of welfare activities carried out & Progress Report since inception or last 3 years;
> Books of Accounts, Balance Sheet & ITR (if any), since inception or last 3years;
> List of donors along with their address and PAN (If Any);
> List of governing body/board of trustee’s members with their contact details along with copy of PAN;
> Original RC and MOA / Trust Deed for verification (The same will be return to you after verification);
> Affidavit / undertaking by NGO Head.
3rd Step- on compiling the above documents with covering letter, the responsible person shall submit the documents before Commissioner of Income Tax within which NGO jurisdiction lies.
4th Step – NGO will receive notice for clarifications from Income Tax Department in 2-3 months after applying.
5th Step – Reply of notice will be submitted by the responsible person of NGO along with all relevant desired documents to the Income Tax Departments.
6Th Step – Exemption Certificates will be issued.
How Business Starter will help get 80G and 12A Certificate
Business starter NGO consultancy has been providing registration services of 12A & 80G under all kind of NGO registration methods including trust , society and section 8 company for non profit working helps to get certificate of 12A and 80G under Income tax Act 1961.
Business starter provides documentation consultancy for 12A & 80G certificate income tax act to get tax exemptions and funding to donors company and individually for tax rebate in donation receive and tax exemption for income of NGO. There are other many kind of documentation prepare that they are required for registering 12A & 80G NGO’s that they are regular process of business starter licensing experts.
Business starter is the ngo consultancy service provider including ngo registration, support to get ngo funding, designing project proposal or project report for ngo funding , management of ngo and projected implementation work, business starter has been creating networking between social activist and nearby area, social workers, volunteers groups and other legal service like NGO Income tax filing, niti ayog registration etc.
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