Registration
NGO & Trust Compliance
Section 12A/12AB registration, 80G approval, and the standing compliance calendar for trusts, societies and non-profits.
What registrations and filings does a trust or NGO need?
NGO and trust compliance is the set of registrations and filings that give a non-profit its tax identity: registration under Section 12A/12AB, which protects the trust’s own income from tax, and approval under Section 80G, which lets donors claim a deduction. Both are separate orders of the department and each comes with ongoing filing obligations.
Who needs this
- Educational and charitable trusts seeking income-tax registration
- Societies and non-profits that want donors to claim deductions
- Trusts that have been operating without 12A/80G registration
- Foundations that need a standing compliance calendar
What's included
- Review of the trust deed or society memorandum against the objects required
- Application for Section 12A/12AB registration (Form 10A)
- Application for Section 80G approval
- Tracking of both orders to issue
- Setup of the annual return, audit and income-utilisation obligations
Documents required
Required Documents
6 items required
View edge case note
Required where the trust has already commenced activities.
How it happens
- 1
Objects and deed review
The trust deed or society memorandum is checked to confirm the objects support the application.
firm · 1 days
- 2
12A/12AB application
Form 10A is filed and the registration order is tracked to issue.
firm · 3 days
- 3
80G approval
The donor deduction approval under Section 80G is applied for and followed up.
firm · 3 days
- 4
Compliance calendar
The annual return, audit and income-utilisation obligations are set up as a standing calendar.
firm · 1 days
Pricing
Risk of inaction
Penalties and the cost of delay
A trust that collects donations without 12A/80G registration risks its income being taxed as an association, and its donors lose the deduction they expected.
Sections 12A, 12AB and 80G, Income-tax ActNo. Section 12A/12AB registration protects the trust’s own income from tax. Section 80G approval extends a deduction to the donor. Most trusts need both, but they are separate orders from the department.
Yes — the application is a fresh filing for an existing trust. The records and the objects must still satisfy the requirements, which is why the deed and the accounts are reviewed before filing.
Related Compliance Services
Formation & Registration of Entities
Drafting and filing of legal documents for smooth registration and compliance.
Income Tax & TDS Returns Filing
Preparation and submission of Income Tax Returns (ITR) and Tax Deducted at Source (TDS) returns.
GST Registration
Guidance and filing for Goods and Services Tax (GST) registration for businesses and professionals.
The ask
Do not wait for the deadline.
Let us review your compliance position today. One conversation, and your obligations are mapped, filed, and defended.
We respond within one business day.