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Overview of 80 G & 12 A Registration

You donate because you are compelled to do so by an innate desire. After all, giving is more pleasurable than receiving. Most of us believe that selfless giving is a religious belief held by many communities. However, the ability to claim tax deductions on gifts will be a bonus for donors. And this is achievable if your NGOs are registered under 12A and 80G.

Donors will be able to take advantage of tax benefits by obtaining 12A registration for your NGO (Non-Governmental Organization). It is the first step that NGOs must do before providing services to non-profit organizations such as Charitable Trusts and NPOs (Non-Profit Organizations).This provision of tax exemption benefits not only the organization, but also the donors who are linked with it. Previously, registration under 12A was a one-time process; once accepted, the registration remained valid until it was cancelled. However, beginning April 1, 2021, the registration will be granted for a term of five years only, and the organization will be required to apply for renewal every five years.

What exactly is an 80G Certificate?

The Income Tax Department issues 80G certificates to non-profit organizations under the Income Tax Act of 1961.The major goal of the 80G Registration grant is to encourage more people to donate money to organizations.Furthermore, the donors are excused from paying 50% of their total taxable income in taxes. The donor must attach the stamped receipt to the donation issued by the NGO to qualify for this exemption.:

What is 12A Registration, and how does it work?

12A Registration is the first step for non-profits seeking a Certificate of Exemption from the Internal Revenue Service.Companies that are registered under Section 12A are not required to pay income tax since they are exempt.Furthermore, because 12A Registration serves as a genuine documentation of your NGO's existence, it aids you in obtaining approval from the government and organizations abroad.

Importance of Registrations 12A and 80G

All NGOs, whether they are a Trust, Society, or Section 8 Company, should register under the 12A and 80G Acts.

The Income Tax Department will grant a total exemption to a non-profit organization having a 12A registration. Those with 80G Certification, on the other hand, have the advantage of attracting more donors to the organization for monetary donations.You will be liable to standard tax rates if you do not secure such Registrations as an NGO. Moreover, recruiting donors for gifts has grown difficult.

80G and 12A Registration

Advantages of registering under Sections 12A and 80G of the Income Tax Act of 1961

Both Sections 12A and 80G have their own significance and provide NGOs with such registrations with a number of benefits. The following are some of the benefits:.

Advantages of registering under Sections 12A and 80G of the Income Tax Act of 1961
  • Only NGO's that are registered under Sections 12A and 80G are eligible for government financing.
  • NGO's can entice donors to provide funding to the organization by registering under the 80G Act.
  • Donors can use this registration to deduct the amount of their donation to the NGO from their total taxable income.
  • Registration under Section 12A allows organizations to apply for grants from the government and other organizations around the world.

Documents required for the registration of an 80G

The following documents are required to receive an 80G Certificate:

  • Form 10G;
  • Certificate of Incorporation;
  • Memorandum of Association, if NGO is registered under Society or Section 8;
  • Trust Deed, if NGO is a Trust;
  • PAN card of NGO;
  • Copy of utility bills, such as water bills, electric bills, or house tax receipts;
  • NOC (No-Objection Certificate) from the property owner, if the office is located on rented property;
  • List of the members of the Board of Trustees.
  • Donors' names and addresses, as well as their PANs;
  • Comprehensive list of welfare activities.

Documents required to acquire Form 10A, 12A Certificate.

Documents required to acquire Form 10A, 12A Certificate.
  • Financial statements for three years in a row.
  • The organization's PAN card.
  • Certificate of Incorporation
  • If your NGO is a trust, you'll need a trust deed.
  • Memorandum of Association.
  • The Company's Articles of Association.

80G Registration Procedure

The following are the four basic steps to receive an 80G Registration Certificate:

Step 1: Submit an application for 80G registration to the Commissioner of the Internal Revenue Service in the organization's jurisdictional region.
Step 2: After you've filed all of your documents and an application, the Income Tax Department will thoroughly examine them.
Step 3: If the officials require extra information, they will request further documents from you. You must submit the documents within the time frame specified.
Step 4: The Commissioner will give 80G Certification to the organization if the department is satisfied with the verification of the papers and information presented.

Registration Proceed to obtain 12 A Certification

Following the methods outlined below, one can get a 12A Certificate:

Step 1: The applicant must file Form 10A with the Income Tax Department's Jurisdictional Commissioner in accordance with Rule 17A of the Income Tax Act, 1961.
Step 2: The Commissioner will review the application and any attachments to ensure that the information supplied is accurate. He will request further documents if something is missing.
Step 3: The Commissioner will issue a Certificate of 12A Registration if he is pleased with the report. He will, however, deny the application if he does not deem the materials and application relevant.

New Registration process under Section 12A

The Finance Minister presented the Union Budget 2020, which included major revisions for charitable, institutional, or religious trust exemptions, among other things. Under the new tax regime, it is proposed to change Sections 10(23C), 11, 12A, 12AA, and Section 80G of the Income Tax Act of 1961, as well as to create a new Section 12AB.
These changes will go into effect on June 1, 2020. Finally, the Taxation (Relaxation and Amendment of Certain Provisions) Act, 2020 was passed, extending the new registration period under Section 12AB of the Income Tax Act and other sections until April 1, 2021.

  • The budget also includes digitization of the Charitable Trusts registration process.
  • Existing charity institutions are also eligible to apply for new registration under the new provisions of Section 12AB of the IT Act.
  • All existing Institutions and Charitable Trusts, as well as those registered under Sections 10(23C), Section 12A, Section 12AA, and Section 80G, would be required to register under the new Section 12AB in order to claim exemption under Sections 10 or 11, as the case may be.
  • In accordance with section 12AB, an application for new registration under section 12A will be submitted to the Commissioner or Principal Commissioner.
  • The groups will be issued a three-year provisional registration. The registration will be valid for three years once it is obtained. If the application is being renewed, a new registration must be submitted within six months after the start of the activity or six months before the validity term expires, whichever comes first.
  • The registration will be valid for five years and will need to be renewed every five years.
  • In the case of new registration, the application must be submitted one month prior to the start of the preceding year, which is relevant to the registration assessment year.

Changes in Norms for 80G and 12A Applications

Some adjustments to the current exclusions under Section 80G and 12A Applications were recently made in the 2020 Budget, which was presented on February 1, 2020. All of these revisions were supposed to go into effect on June 1, 2020, but due to the present crisis in the country, the new compliance date will be October 1, 2020, and will last until December 1, 2020.

The following are the adjustments to the 80G and 12A applications that were made in Budget 2020: -

Changes in Norms for 80G and 12A Applications

Obtaining a New License

All current NGOs that are already registered or approved under Sections 12A, 12AA, 10(23C), and 80G of the Income Tax Act of 1961[1] must apply for a new registration with the Income Tax Authorities under Section 12AB.

Registration re-application

All NGOs that are currently registered under Sections 12A, 12AA, and 80G of the Income Tax Act of 1961 must apply for re-registration by December 1, 2020.

Section 12 AB (Introduction)

The new Section 12AB intends to alter the registration procedure by establishing a time limit for processing applications, and all existing NGOs already registered under Sections 12A, 12AA, and 80G will be required to comply with the new Section 12AB rules and regulations by January 1, 2021.

Submission of a Donation Statement

All NGOs will now be required to file statements of donations received and provide donors with donation certificates. The responsible authority will impose significant fines and penalties if these institutions fail to file such statements.

Insertion of Clause (ac) under Section 12 A (1)

In addition, a new clause (ac) has been added to Section 12 A (1), requiring any NGOs registered under Section 12A or Section 12AA to submit an application in the appropriate form to the Principal Commissioner or Commissioner for Trust Registration. It must be done within three months after the amendment's effective date, and the NGO must register under Section 12AB.
When an NGO already registered under Section 12A (1) (ac) ( i ) or Section 12AA makes an application under Section 12, the Principal Commissioner must grant the application by issuing an order within three months of the end of the month in which the application was received.

Principal Commissioner's Inquiry

At the time of renewal, the Principal Commissioner or Commissioner shall request such documents or information in order to conduct an investigation into the objects and genuineness of NGOs' activities, as well as compliance with any other law's requirements, and only after the NGOs have achieved these objectives will the Commissioner issue an order granting re-registration under Section 12AB.

Registration validity

The registration will be valid for only five years, and all NGOs will have to reapply for it at the end of that time period, failing which their names would be removed from the registry. The application for renewal must be submitted at least six months before the five-year validity period expires.

Online Application submission

The application procedure will be conducted online, and such NGOs will be given a three-month window in which to submit their application.

Various other modifications

All newly created NGOs that seek for registration for the first time with the Income Tax Department are granted temporary registration for three years.
An application for renewal of provisional registration, or rather registration, must be submitted within six months after the expiration of the three-year provisional registration.
Donors who choose the lowest rate of tax will not be eligible for Section 80G tax deductions.

New Amendment Benefits for 80G and 12A Applications

The following are the benefits of the New Amendment:

  • The government will be able to abolish all dormant and no longer operational NGOs through the revalidation procedure.
  • After every five years, the registration will be renewed, allowing the exemptions to be revoked without having to go through the onerous cancellation procedures.
  • This registration process will put a stop to the malpractices that these institutions engage in in the name of private profits rather than true social service.
  • Because the process is entirely online, it will make compliance easier for both new and current NGOs.

The New Amendment's Drawbacks for 80G and 12A Applications

The following are the downsides of new amendments:

  • The new registration method will place a greater administrative load on tax authorities.
  • For NGOs, the new registration process will be more time consuming and costly.
  • In the event that returns are not filed on time, NGOs will be burdened even more.
  • NGOs that rely on outside funding are at a higher risk.
  • Government authorities will have more influence and leverage to monitor and manage the operations of NGOs.

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Frequently Asked Questions

The certificate granted by the Income Tax Department to the NGO, Section 8 Company, or Trust is referred to as a "Section 80G Certificate."

The Section 80G Qualifying Limit is ten percent of Adjusted Gross Total Income.

The benefits of Section 80G include the ability to make a real-money donation, the ability to deduct gifts, and the provision of a stamped receipt to the trust.
The term "Section 12A Certificate" refers to a registration obtained by an NGO in order to get Tax Exemption from the Internal Revenue Service.
An NGO that has been registered under Section 12A of the Internal Revenue Code is entitled to receive a total tax exemption from the IRS.
Form 10A; financial statements for the previous three years; PAN Card; Certificate of Incorporation; Trust Deed (in case of Trust); Memorandum of Association; MOA and AOA are the documents required.
The fundamental distinction between the two is that the former helps an NGO obtain a tax exemption from the Internal Revenue Service. The latter, on the other hand, benefits an NGO's donor.
By visiting the Income Tax Department's official website, one can apply for registration under Section 80G and Section 12A.
The Income Tax Department allows individuals to claim tax deductions ranging from 50% to 100% without limits.
The deduction is calculated by subtracting the given limit from the Gross Total Income.
The Income Tax Department allows individuals to claim tax deductions ranging from 50% to 100% without limits.
The proof under Section 80G can be sent to the employer or included as part of an annual tax return.
No, the TDS regulations do not apply to donations.
A Trust can accept monetary donations of up to Rs 2000.
The Income Tax Department permits taxpayers to receive relief by deducting charitable contributions from their Gross Total Income under section 80G.
Section 12 A allows both NGOs and Charitable Institutions to seek for registration.
No, an individual cannot claim an exemption for gifts made to foreign trusts under section 80G.
Yes, registration under Sections 80G and 12A can be applied for simultaneously or separately.
The registration under Section 80G is valid for the rest of one's life.
The Section 12A registration is valid for a lifetime.

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