80G Registration comes under Section 80G of Income Tax Act and provides benefits to the donor of an NGO, whereas Section 12A Registration will assist an NGO to get an organization income exempted from Tax. Both 80G Registration and 12A Registration applies only to NGO’s and charitable organizations.
Charitable Trusts, Religious Trusts, Societies and Section 8 Companies Not applicable to the Private or family Trust.
Donation made to charities prescribed under category 80G.
The NGO shall be duly registered under the Act.
Income of an organization is exempted if NGO has 12-A registration. All income shall not be taxable after 12-A registration. This is one time registration.
If an organization has obtained certification under section 80-G of Income Tax Act then donors of that NGO can claim exemption from Income Tax. This is not one time registration. This needs to get renewed after validity period.
Application for registration under section 12A and 80G can be applied just after registration of the NGO.
Application for registration under section 12A and 8OG can be applied to the Commissioner of Income-tax (Exemption) having jurisdiction over the institution.
Yes, 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.
If application for registration under section 12A and 80G will be applied through NGO Factory, it should take 3 to 4 months.
12A Registration : Form 10A
80G Registration: Form 10G (For New Application and Renewal both)