To apply for 12A and 80G registration, your NGO (Trust, Society, or Section 8 Company) must already be legally registered, then apply on the Income Tax e-filing portal using Form 104 (for a brand-new NGO, provisional registration) or Form 105 (for an NGO with an existing track record, regular registration). Both approvals are usually filed together, since 80G approval needs valid 12A status first. You'll need your PAN (in the NGO's own name), governing documents, and activity or financial records. Approval typically takes a few weeks to a few months, and from 1 April 2026, these sit under Section 332 (12A) and Section 354 (80G) of the Income-tax Act, 2025.
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What Are 12A and 80G?
12A registration helps an eligible NGO claim income-tax exemption on its qualifying income, while 80G registration helps donors claim a tax deduction for eligible donations made to the organisation.
They serve different purposes, but NGOs often apply for both:
- 12A: Benefits the NGO by providing tax exemption on eligible income.
- 80G: Benefits eligible donors by allowing them to claim a deduction for qualifying donations.
Since 1 April 2026, these provisions are covered under the Income-tax Act, 2025: 12A under Section 332 and 80G under Section 354. However, the terms "12A" and "80G" remain widely used by NGOs, donors, and professionals.
Who Can Apply for 12A and 80G?
Any legally registered non-profit can apply, but the order matters: your NGO has to exist as a legal entity first. That means you already hold one of these:
- A Trust Deed, if you're registered as a Public Charitable Trust
- A Society registration certificate, if you're registered under the Societies Registration Act, 1860 (or the relevant state law)
- A Certificate of Incorporation, if you're registered as a Section 8 Company
If you haven't registered your NGO yet, start with our guide on how to register an NGO in India before coming back to this one. 12A and 80G are always a second step, never the first.
What Documents Do You Need Before You Apply for 12A and 80G Registration?
Gather these before you open the portal, so you're not scrambling mid-application:
- PAN of the NGO, in the organisation's own name, not a trustee's or director's personal PAN
- Registration certificate: Trust Deed, Society certificate, or Certificate of Incorporation
- MOA/AOA, Trust Deed, or Society Rules, with clearly written charitable objects
- Details of trustees, members, or directors, including their PAN and address
- Audited financial statements and bank statements for recent years, if you're applying for regular registration
- An activity report: real project details, locations, and the number of people you've actually helped
- Digital Signature Certificate (DSC) of an authorized signatory, for filing on the portal
How to Apply for 12A and 80G: Step-by-Step Process
Once your documents are ready and you know which form applies to you, here's exactly how to apply:
Step 1: Log in to the Income Tax Portal
Log in to the Income Tax e-filing portal using your NGO's PAN credentials.
Step 2: Go to the Registration Section
Navigate to the registration section for charitable and religious trusts, usually found under “Income Tax Forms.”
Step 3: Select the Appropriate Form
Select the correct form:
- Form 104 for provisional registration.
- Form 105 for regular registration, renewal, or conversion from provisional to regular registration.
Step 4: Enter Organisation Details
Fill in your organisation's details, including its name, PAN, address, objects, and details of trustees, members, or directors.
Step 5: Upload Supporting Documents
Upload the required documents, such as the registration certificate, governing document, PAN, financial statements, and activity report.
Step 6: Apply for 12A and 80G
Apply for both 12A and 80G together where possible. This can save time and help avoid a gap between the two approvals.
Step 7: Verify and Submit the Application
Verify and submit the application using your DSC or another verification method offered by the portal.
Step 8: Save the Acknowledgment Number
Note down the acknowledgment number after submission. You can use it to track the status of your application.
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Should You Apply for Provisional or Regular Registration?
This is the first real decision you'll make, and it depends entirely on your NGO's stage:
- Apply for provisional registration (Form 104) if your NGO is brand new and hasn't started activities yet, or has very limited activity history. Provisional registration lasts 3 years and gives you time to build a track record.
- Apply for regular registration (Form 105) if your NGO already has activity records, audited financials, and a genuine operating history. Regular registration lasts 5 years (or 10 years if your annual income is ₹5 crore or below).
For a deeper look at exactly when to apply based on your NGO's situation, see our guide on when should an NGO apply for 12A and 80G.
What Happens After You Submit the Application?
Once submitted, your application enters departmental review:
- The Principal Commissioner or Commissioner of Income Tax examines your documents and objects
- They may call for additional information or clarification, especially around your activities or financial records
- If satisfied, they issue an order (Form 106 for provisional, Form 107 for regular) granting your registration
- If not satisfied, they can reject the application, with reasons recorded, through Form 107
Keep an eye on your registered email and the portal for any notices during this window, since a delayed response to a query can slow things down significantly.
How Long Does Approval Take?
| Stage | Typical Timeline |
| Application review after submission | A few weeks to a few months |
| Departmental query response window | Varies, but respond promptly |
| Provisional registration validity | 3 years |
| Regular registration validity | 5 years (10 years if income ≤ ₹5 crore) |
| 80G approval validity | 5 years, regardless of income |
Timelines are indicative and depend on the completeness of your application and the Commissioner's workload. Verify current timelines on the Income Tax e-filing portal.
Mistakes That Slow Down or Reject Your Application
Avoid these common issues when you apply for 12A and 80G:
- PAN registered in a trustee's or director's name, instead of the NGO's own name
- A vague objects clause, like "welfare of society," instead of specific, named activities
- Missing or unsigned documents, such as an incomplete Trust Deed or MOA
- Applying for 80G before 12A is secured, when 80G approval typically depends on valid 12A status first
- Weak or missing activity evidence, for NGOs applying for regular registration
- Not responding promptly to a departmental query, which can delay or derail an otherwise strong application
For a full breakdown of what causes rejections and how to fix them, see our guide on common mistakes that lead to 12A or 80G rejection.
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Frequently Asked Questions
What is the first step to apply for 12A and 80G?
Confirm your NGO is already legally registered (as a Trust, Society, or Section 8 Company) and has a PAN in its own name before starting the application on the Income Tax e-filing portal.
Can I apply for 12A and 80G at the same time?
Yes, and it's generally recommended, since 80G approval typically requires valid 12A status; applying together avoids a gap between the two.
Which form should a new NGO use to apply?
Form 104, for provisional registration, since new NGOs usually don't have enough activity history yet for regular registration.
Do I need a Digital Signature Certificate to apply?
Yes, an authorized signatory's DSC is generally required to verify and submit the application on the portal.
How long does it take to get 12A and 80G approval?
Typically a few weeks to a few months, depending on how complete your application is and whether the department raises any queries.
Can a Trust, Society, and Section 8 Company all use the same application process?
Yes. The forms and process are the same across all three structures; only the supporting registration document differs (Trust Deed, Society certificate, or Certificate of Incorporation).
What happens if my application is rejected?
In certain cases, you can reapply within a set window under the relevant rules after fixing the exact issue identified in the rejection order. See our guide on 12A or 80G rejection mistakes for details.
Is there a government fee to apply for 12A and 80G?
there's typically no government filing fee for the application itself; any cost you pay is for professional assistance in preparing and filing it correctly.
Author
Aabha Garg
A Content Strategist at NGOExperts, who focuses on NGO registration, 12A and 80G registration, FCRA compliance, income tax filing for non-profits, and CSR funding guidelines in India. I research and write our compliance guides in collaboration with our in-house Chartered Accountants and Company Secretaries, so every article reflects current tax and regulatory requirements for the NGO and non-profit sector.
Written by Aabha Garg. Last updated on September 8, 2026
