An 80G certificate is essential for trusts and NGOs seeking tax benefits for their donors. It enables donors to claim deductions on their donations, encouraging more contributions toward charitable causes. This guide explains the eligibility, application process, required documents, and compliance involved in obtaining an 80G certificate in India.

What is an 80G Certificate?

• 80G Registration is granted under Section 80G of the Income Tax Act, 1961.
• It allows donors to claim tax deductions of 50% or 100% on donations made to the trust.
• The certificate is valid for 5 years and must be renewed periodically.

Eligibility Criteria for 80G Registration

A trust or NGO must meet the following conditions to qualify for 80G certification:

1. 12A Registration: The trust must first be registered under Section 12A to claim tax exemption.
2. Charitable Purpose: Activities must be for public welfare, religious, or social development.
3. Non-Profit Status: The trust must not engage in commercial activities for profit.
4. Proper Bookkeeping: Accounts must be audited annually with clear records of funds.
5. No Political Donations: Organizations involved in political activities are not eligible.

Documents Required for 80G Registration

• PAN Card of the Trust
• Trust Deed / NGO Registration Certificate
• Section 12A Registration Certificate
• Details of Trustees (Aadhaar, PAN, etc.)
• Audited Financial Statements for the last 3 years
• List of welfare activities undertaken by the trust
• Affidavit stating compliance with 80G rules

Step-by-Step Process to Obtain an 80G Certificate

1. Online Application through Form 10A

• The trust must apply for 80G registration using Form 10A on the Income Tax Department’s website.
• Log in to the e-filing portal and select “Tax Exemption & Relief”.
• Fill out the application form with trust details, activities, and financial data.

2. Submission of Documents

• Attach scanned copies of all required documents.
• Ensure the trust deed and financial statements are certified.

3. Review and Verification by Authorities

• The Income Tax Commissioner reviews the application.
• Authorities may conduct physical verification of office premises.
• If discrepancies are found, additional documents may be requested.

4. Grant of 80G Certificate

• If approved, the trust receives the 80G certificate with a Unique Registration Number.
• The certificate remains valid for 5 years, after which renewal is required.

Tax Benefits for Donors Under 80G

Compliance and Renewal of 80G Registration

• The Finance Act 2020 introduced mandatory renewal every 5 years.
• Trusts must file for renewal using Form 10AB at least 6 months before expiry.
• Annual audited financial reports must be submitted to avoid revocation of the 80G certificate.

Common Reasons for 80G Application Rejection

1. Lack of proper documentation (missing financial reports, trust deed).
2. Engagement in non-charitable activities.
3. Inconsistent financial records or mismanagement of funds.
4. Failure to maintain annual compliance filings.

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✅ Expert Handling of 12A & 80G Registrations
✅ Complete End-to-End Documentation Support
✅ Quick Processing & Follow-ups with Authorities
✅ Assistance in Annual Compliance & Renewals

📞 Contact My Jama Kharch Today & Get Your Trust Registered for 80G Tax Benefits!