12 A & 80G REGISTRATION
Both applications can be applied together or it can also be applied separately also. If some organization is willing to apply both applications separately, then application for registration u/s 12A will be applied first. Getting 12A registration is must for applying application for registration u/s 80G of Income Tax Act, 1961.
PROCEDURE FOR REGISTRATION:-
- Step-1: Dully filled-in application will be submitted to the exemption section of the Income Tax Department.
- Step-2: NGO will receive notice for clarifications from Income Tax Department in 2-3 months after applying.
- Step-3: Reply of notice will be submitted by the consultant along with all relevant desired documents to the Income Tax Departments.
- Step-4: Consultant will personally visit the Income Tax Departments to follow-up the case on behalf of the applicant organization.
- Step-5: Exemption Certificate will be issued.
Documents required for registration u/s 12A AND 80G:
- Dully filled in Form – 10A for registration u/s 12A registration;
- Dully filled in Form – 10G for registration u/s 80G registration;
- Registration Certificate and MOA /Trust Deed (two copies – self attested by NGO head);
- NOC from Landlord (where registered office is situated);
- Copy of PAN card of NGO;
- Electricity Bill / House tax Receipt /Water Bill (photocopy);
- Evidence of welfare activities carried out & Progress Report since inception or last 3 years;
- Books of Accounts, Balance Sheet & ITR (if any), since inception or last 3years;
- List of donors along with their address and PAN;
- List of governing body board of trustees members with their contact details;
- Deed for verification Original RC and MOA /Trust;
- Authority letter in favor of NGO Factory;
- Any other document/ affidavit / undertaking information asked by the Income Tax department.