12A and 80G Renewal
subsequent notification no. 19/2021 dated 26/03/2021 issued by CBDT, pertaining procedure for re-registration of 12A & 80G registrations of /trust/charitable institutions etc.
All registered NGO’s u/s12A & 80G have to apply for renewal within 3 months from 1st April 2021 shall file their online applications on Form-10A.
For applying 80G Registration form-10G has been done away with online filing of form-10A, common Form for both registrations.
Renewal Starts: – From 1ST APRIL 2021
Last date of Application filing is 30th June 2021.
Validity of renewal certificate is 5 Years.
All pending applications before the Principal Commissioner or Commissioner, on which no order has been passed till 31st March 2021 requires to file fresh application on form 10A.
If renewal application not filed within the timeline, will lead to cancellation of existing 12A and 80G certificates and no condonation/ other opportunity will be allowed in future.
- Registration certificate
- Trust deed (in case of public trust)
- FCRA Registration Certificate (If any)
- 12A & 80G Registration Certificate
- Rejection letter of 12A & 80G application (if any)
- NGO Darpan ID
- Activity Report
- Financials with audit report
- Details of governing body/ Trustees/ shareholders/ directors along with their name, address, PAN No., Email & contact no.
- Expenditure amount incurred for religious activity; if any
WHAT NGO DO AFTER GETTING 80G RENEWAL CERTIFICATE AND DONATIONS?
Existing NGO after granted Section 80G renewal certificate shall be required to file Form-10BD “ANNUAL STATEMENT OF DONATIONS RECEIVED” by 31st May of each succeeding year immediately following the financial year of donations to be received.
Applicable from the FY 2021-2022.
NGO shall be required to issue a “CERTIFICATE OF DONATION” to the Donor on Form-10BE for the amount of Donation given.