Business Registration | Compliance | GST

FACTS & INFO

Steps

1

Collection of documents as per check list
2

Verification and checking of all documents
3

Filing of online form 10G for registration u/s 80G
4

Final submission of registration with the commissioner of income tax
5

Reply to IT Department for any shortcomings
6

Checking of registration status regularly

Required Documents

Documents required to register a Under section 80G Registration of NGO

For Organization/Buisness/Entity/Compliance

Registration Certificate and MOA /Trust Deed

NOC/Address Proof from Landlord/Owned (where the registered office is situated)

Copy of PAN card of NGO

Evidence of welfare activities carried out & Progress Report since inception or last 3 years

Statement of accounts, Balance Sheet since inception or last 3 years

List of donors along with their address and PAN

List of governing body board of trustee’s members with their contact details

Copy of registration granted under section 12A or copy of notification issued under section 10(23) or section 10(23C)

Final Deliverables

Registration Certificate u/s 80G with registration number

FAQs

Explore Frequently Asked Questions - Under section 80G Registration of NGO

Q. What is section 80G registration?

Ans. Section 80G provides deduction towards contribution or donations made by the any type of assessee to charitable institutions to get exemption u/s 80G in income tax return of donor.

Q. What is the benefit of registration under section 80G?

Ans. Section 80G of the Income Tax Act 1961 provides deduction while computing the total income in the hands of donor. It provides deduction in respect of donations to certain funds, charitable institutions, etc.

Q. Whether 80G exemption is the part of 80C?

Ans. Deduction of donation to specified charitable institution / funds available under section 80G is allowed over and above the limit specified under section 80C.

Q. What is qualifying limit in section 80G to get exemption in ITR?

Ans. Qualifying limit in 80G means lower of the following amount- Depending upon the type of donation, 100% or 50% of donation amount; or 10% of the adjusted total gross total income.

Q. What should be the mode of payment for claiming deduction under section 80G?

Ans. Deduction under section 80G is available only when the contribution is made to specified funds through cheque or draft or cash, with effect from the assessment year 2018-2019, maximum cash contribution that is allowed as a deduction under section 80G is restricted to INR 2,000/-.

Q. Whether donation in kind qualify for claim deductions under section 80G?

Ans. Any type of donations made in kind for example donation of clothes, food materials, medicines etc. does not qualify for deduction under section 80G.

Q. What is form 10G?

Ans. Form 10G is an application for grant approval or continuance to trust /institution under section 80G to be submitted online with DSC of authorised person.

Q. Whether both the applications under section 12A and 80G of income tax act be applied together?

Ans. Yes, but in case if any organization is willing to apply separately then application for registration under section 12A will be applied first, that is pre-requisite to get 80G registration.

Q. What Documents are required to get exemption under section 80G on the part of donor?

Ans. Whenever a donation is made towards a fund or a trust, it is mandatory for them to give a receipt & need to submit details of NGO in which donation is made while filing tax to get an exemption for the amount.

Q. What kind of Donations eligible with 50% deduction & 100% deduction without any qualifying limit?

Ans. Most of the donations under central govt scheme are eligible for 100% deduction & most of the donations under state govt scheme are eligible for 50% deduction.

Q. Whether 80G registration can be presumed to approved if Sec 12A registration is taken by an NGO?

Ans. NO, 80G registration must be applied separately by every organisation. However, it can be applied with 12A registration.

Q. What is the time frame within which income tax department have to process the application?

Ans. Within 6 months, the department has to pass order of granting approval or rejection of application.

Under section 80G Registration of NGO

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