For most Indian NGOs, two registrations do more than any others to build a sustainable organisation: 12A, which exempts the NGO's own income from tax, and 80G, which lets donors claim a deduction on what they give. Without 12A, your surplus can be taxed like a business. Without 80G, many individual and corporate donors will look elsewhere. This guide walks a founder or finance lead through the 2026 process end to end — the forms, the timelines, the documents, and the mistakes that get applications rejected.
What 12A and 80G actually do
The two are often mentioned together but do different jobs. 12A registration (granted under Section 12AB) makes the income a charitable trust, society or Section 8 company earns exempt from income tax, provided the money is applied to its charitable objects. 80G approval is donor-facing: it allows anyone who donates to your NGO to deduct part of that donation from their taxable income, which makes your organisation far more attractive to give to. You apply for them separately, but usually at the same time. If any of these terms are new, our 12A, 80G, CSR-1 and FCRA guide is a plain-language primer.
Who can apply
To be eligible, your organisation must be a legally registered non-profit — a public charitable trust, a society registered under the Societies Registration Act, or a Section 8 company — with genuinely charitable or religious objects and no distribution of profits to members. It needs a PAN in the organisation's name and a bank account. Entities set up for private benefit, or whose income is used for the benefit of specific individuals, do not qualify. If you are still deciding whether to register, our eligibility self-check can point you in the right direction.
Provisional vs final: Form 10A and Form 10AB
Since the system was overhauled, registration happens in two stages. New NGOs first apply for provisional registration using Form 10A. This is largely a documentary check and is normally granted within about a month, valid for three years — enough time to start work and build a track record. Once the NGO is active, it applies for final registration using Form 10AB. The rule of thumb: file Form 10AB either at least six months before the provisional registration expires, or within six months of commencing activities, whichever is earlier. The Commissioner issues the outcome — approval, rejection or cancellation — in Form 10AD.
How long registration lasts
| Stage | Form | Validity |
|---|---|---|
| Provisional 12A & 80G | Form 10A | 3 years |
| Final 12A (most trusts) | Form 10AB | 5 years |
| Final 12A (small trusts, income up to 5 crore, from 1 Apr 2025) | Form 10AB | 10 years |
| Final 80G (all) | Form 10AB | 5 years |
The ten-year window for small trusts is a recent relief under the Finance Act, 2025, and it applies to applications made on or after 1 April 2025 — but only to 12A, not 80G. So even a small NGO with ten-year 12A must still renew its 80G every five years. Diarise the renewal dates the day your approval comes through; letting a registration lapse is one of the most common and costly slip-ups in the sector.
Documents you will need
- PAN of the organisation.
- Registration document — trust deed, society registration certificate, or Section 8 incorporation certificate and MOA/AOA.
- NITI Aayog NGO Darpan Unique ID.
- Details of trustees / office bearers with their PAN and identity proof.
- Bank account details and, for final registration, audited financial statements and activity reports for the years the NGO has operated.
- Note of the NGO's objects and actual activities.
Step by step on the income-tax portal
- Register the NGO on the NGO Darpan portal and obtain the Unique ID.
- Log in to the income-tax e-filing portal with the organisation's credentials.
- Go to e-File > Income Tax Forms > File Income Tax Forms and select Form 10A (fresh/provisional) or Form 10AB (final/renewal).
- Choose the correct section code — there are separate codes for 12A and for 80G, so file the right one for each.
- Fill in the details, attach the documents, and submit using a Digital Signature (DSC) or EVC.
- Track the application; the order arrives as Form 10AC (provisional) or Form 10AD (final) with your registration number.
Why applications get rejected
- Mismatched details — the name, PAN or Unique ID differ across Darpan, PAN and the application.
- Weak or missing documents — no audited accounts, incomplete trust deed, or objects that are not clearly charitable.
- Missing the Form 10AB window — filing late for final registration, so provisional status lapses.
- Activities not aligned with objects — what the NGO actually does does not match its stated charitable purpose.
- Ignoring a query — not responding to the officer's request for clarification in time.
After you are registered
Registration is the start, not the finish. To keep 80G meaningful for your donors, file Form 10BD — the annual statement of donations — and issue each donor Form 10BE, the donation certificate the tax portal now matches claims against. File your annual return (ITR-7) and get your accounts audited each year. Keep your NGO Darpan profile updated. Do this well and your compliance record itself becomes a fundraising asset: donors and companies increasingly check it before they give. When you are ready, list your NGO on NGOLists so verified funders can find you, and see how donors check an NGO's credibility before giving — the same signals you are now building.