80G and 12A Registration Online

The Documents needed for the 80G Registration Online in India

Below mentioned are the documents required for 80G registration in India:

• MoA and Incorporation certificate of the entity such as in the case of Section 8 companies and Societies and a Trust Deed is required if it is a Trust
• No objection certificate or NOC from the owner of the premises where the registered office of the organisation is located
• Form 10G
• Certified copy of the PAN number of the NGO
• Copy of Utility Bills and it can be water bill, Electricity bill or House Tax Receipt
• A list of the contributors or donors associated with their PAN and address 
• The important documents related to Annual Returns, Income Tax Returns and the record book of Accounts of the last three years
• The list of the welfare or charity or social activities being accomplished and the progress report of the past three years
• Detailed information about the Board of Trustees
• Original MoA, RC or Trust Deed.

Registration procedure involved in the 80G Registration in India

80G registration process consists of below-mentioned steps:

• File for an 80G certificate to the authorized Commissioner of Income Tax (Exemption) within the area limit of the entity with all required documents and reports.
• After receiving the application form, the Income Tax department will conduct an on- premise inspection, and the required documents which are submitted for 80G registration are also verified
• However, the concerned Income Tax Officials might expect for additional documents or reports or evidence if they feel anything is missing or if they seem unfit.
• Upon verification satisfactory of the submitted documents and on the office of the NGO, 80G certificate is issued to the organization by the Commissioner.
• An 80G Certificate is valid for the lifetime of the organization.

About 12A Registration Online in India

Section 12 A is a one-time tax exemption granted to trusts, NGO organizations and Section 8 Companies under the Income Tax Act, 1961. Organizations owning a registration certificate under section 12A are avail for tax exemption, that is they are free from paying taxes for their surplus financial gain.

NGOs are organizations or entities that are involved in non-profit activities and charitable operations. However, they also gain income and if not registered under section 12A, Income Tax Act, then the organization is required to pay income tax as per normal income tax rates.

Documents Required for 12A Registration Online in India

The following are the documents that are required for the 12A registration in India process:

• Documental evidence of the creation of Incorporation Certificate or COI of the Trust or NGO such as Trust Deed if it is a Trust; Registration Certificate and Memorandum of Association if it is a society.
• Section 8 companies are required to present their certificate of incorporation and copies of MoA and AoA of the entity
• Form 10A.
• bank account statement of the Trust for the past three years 
• PAN number of the entity or organization.

Procedure for 12A Registration Online in India

Below mentioned are steps involved in the 12A registration in India process:

• First, the applicant or the entity has to file an application in the Form 10A, following the Rule 17A of the Income Tax Act, 1961
• The application needs to be entered all the needed information as specified in the guidelines of the Jurisdictional Commissioner of Income Tax department (Exemptions)
• Once the form and the documents are received, the authorized Commissioner verifies the documents and the activities of the organization. Also, he can expect for additional reports or evidence or documents or information if he considers it is necessary
• After the satisfactory report, the authorized Commissioner grants an order in writing for the sanction of 12A Registration. If the Commissioner is not satisfied with the documents and application form that have been submitted he will reject the application, after which the entity or the applicant is furnished a fair chance to be heard.

12A Registration certificate can be cancelled at any situation on the subject to the proof that the organization or entity is involved in the following activities:

• If it is against the object of the organization
• If the entity is not genuine
• If the organization is benefitting a specific caste or religion
• If the funds and contributions are being invested in prohibited purposes
• If the financial gain or income of the institution is used for the benefit of a specified group of persons or specific individual

Note: The12A Registration is valid for a lifetime of such institution