NPO Registration (12A), 80G Approval & CSR-1 in Delhi
End-to-end registration as a non-profit organisation (the old 12A/12AB), 80G approval and CSR-1 for trusts, societies and Section 8 companies — handled by our CA team under the Income-tax Act, 2025. We prepare and file Form 104 / 105 on the income-tax e-filing portal, secure provisional and regular orders, and set up your ongoing donation-reporting compliance. Fully online, fixed fee quoted upfront.
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NPO Registration (12A), 80G Approval & CSR-1 in Delhi
RoC Delhi — 4th Floor, IFCI Tower, 61 Nehru Place, New Delhi – 110019 · roc.delhi@mca.gov.in
Delhi High Court
07 (Delhi (NCT)) · state tax portal
Delhi (NCT) does not levy professional tax, so there is no PT registration or return for employers here.
Delhi Shops and Establishments Act, 1954
Applicable — contributed annually, in December.
Connaught Place, Nehru Place, Okhla, Karol Bagh
Delhi NCT is India's capital and one of the largest business centres. It houses thousands of startups, MSMEs, and corporate headquarters, making it a prime location for company registration.
NPO Registration (12A), 80G Approval & CSR-1 in brief
Who it applies to, what it costs, how long it takes and which law governs it — before the details.
From 1 April 2026 the Income-tax Act, 2025 replaced the 1961 Act, and what was called 12A / 80G registration has a new name and new numbers. A charitable trust, society or Section 8 company now applies for registration as a non-profit organisation under section 332 (the old 12A/12AB) so that its charitable income is exempt, and for approval under section 354 so that its donors can claim the deduction under section 133 (the old 80G). Both are applied for in one common form — Form No. 104 for provisional registration where activities have not yet commenced (the old Form 10A), or Form No. 105 for regular registration and renewal (the old Form 10AB) — on the income-tax e-filing portal. A separate CSR-1 filing with the MCA is needed to receive CSR funding from companies.
- Professional Fee
- Custom quote
- Governing Law
- Income-tax Act 2025
- Filing Forms
- Form 104 / 105
- Mode
- Fully Online
- Authority
- Income-tax Dept · MCA
- CSR Form
- CSR-1 (MCA)
- Key Sections
- 332, 354 & 133
- Validity
- Periodic renewal
- Act
- Income-tax Act, 2025
- Key Sections
- 332, 354 & 133 (were 12A/12AB & 80G)
- Filing Forms
- Form 104 / 105 (were 10A / 10AB)
- CSR Form
- CSR-1 (MCA)
- Portal
- incometax.gov.in
- Last Reviewed
- 2 Oct 2026
What Is NPO Registration (12A), 80G Approval & CSR-1?
A quick, plain-language explanation before the details.
Registration as a non-profit organisation (the old 12A/12AB) makes an NGO’s charitable income exempt from income tax, 80G approval lets its donors claim a deduction on donations, and CSR-1 lets it receive CSR funding from companies.
Under the Income-tax Act, 2025, a trust, society or Section 8 company applies for registration under section 332 to become a “registered non-profit organisation” and claim the benefits of Part B of Chapter XVII (sections 332 to 355), and for approval under section 354 so that donations to it qualify for the donor’s deduction under section 133(1)(b)(ii). Rule 181 of the Income-tax Rules, 2026 prescribes one common application — Form No. 104 (provisional) or Form No. 105 (regular / renewal). These replace sections 12A/12AB and 80G of the 1961 Act and Forms 10A / 10AB.
Form No. 104 goes to the Commissioner of Income-tax (CPC), who issues the order in Form No. 106. Form No. 105 goes to the Principal Commissioner or Commissioner having jurisdiction over the applicant, who passes the order in Form No. 107. CSR-1 is filed separately with the Ministry of Corporate Affairs (MCA) to receive CSR funds.
Registration generally follows a provisional-then-regular route and is granted for a fixed period, after which it must be renewed by applying again in Form No. 105 within the window the Act allows.
Is This Service Right for You?
Ideal for
- Charitable & religious trusts seeking income-tax exemption
- Societies registered under the Societies Registration Act
- Section 8 (not-for-profit) companies
- NGOs wanting donors to claim the donation deduction (old 80G, now section 133)
- Organisations applying for CSR funding from companies
- Newly formed NGOs needing provisional registration and approval
You may need this if
- Your trust / society / Section 8 company earns charitable income
- You want your organisation’s income exempt from income tax
- You want donors to get a tax deduction on what they give you
- You plan to receive CSR contributions from companies
- Your provisional registration / approval is due for conversion to regular
- Your existing 12AB / 80G registration is coming up for renewal under the new Act
Not sure if you need this?
Talk to an Expert →Why Are NPO Registration, 80G Approval & CSR-1 Important?
For a charitable organisation these registrations unlock tax exemption, donor incentives and access to corporate CSR funding. Here is why each matters.
Talk to an NGO Compliance Expert →Income-Tax Exemption (Section 332)
A registered non-profit organisation gets the exemption regime of sections 332 to 355 — without registration the surplus is taxable like any other entity’s.
Deduction for Donors (Section 133)
Approval under section 354 lets your donors claim a deduction on their donations — a strong incentive that helps you raise more funds.
Access CSR Funding (CSR-1)
CSR-1 registration with the MCA is a prerequisite for receiving CSR contributions from companies obligated to spend on CSR.
Donor & Grant Credibility
Income-tax registration, 80G approval and CSR-1 signal a compliant, recognised NGO — often required by corporate donors, grant-makers and foundations.
Eligibility for Grants & Schemes
Many government schemes, CSR programmes and institutional grants ask for valid income-tax registration and 80G approval as a basic eligibility condition.
Stay Compliant
Registration and timely renewal keep your exemption valid and protect the organisation from losing its tax-exempt status.
Simple, Transparent Pricing
Custom quote for your case
Fees depend on your business type and scope. Get a clear, itemised quote upfront — no hidden professional charges, government fee billed at actuals.
Who Can Apply?
Eligibility checklist
- The organisation is a trust, society or Section 8 company constituted in India for charitable or public religious purposes
- Its property is held for the benefit of the general public under an irrevocable trust
- A valid trust deed / registration certificate / MOA & AOA evidencing the objects
- A PAN in the name of the organisation
- Books of account and, where applicable, financial statements of past years
- An authorised signatory to verify the application on the income-tax portal (digital signature or EVC)
Everything You Need. One Professional Team.
Consultation
Understand your NGO’s structure and objects, and map which of income-tax registration, 80G approval and CSR-1 you need.
Eligibility & Form Check
Confirm whether you file Form No. 104 (provisional — activities not commenced) or Form No. 105 (regular / renewal), and the right section code.
Document Review
Verify trust deed, PAN, registration certificate and financials before submission.
Application Preparation
Prepare Form No. 104 / 105 with the correct objects, activities, undertakings and enclosures.
Portal Filing
File on the income-tax e-filing portal and complete verification by digital signature or EVC.
CSR-1 Filing
Prepare and file Form CSR-1 with the MCA to enable CSR funding.
Follow-up
Track the application and respond to any departmental query or clarification.
Order Delivery
Hand over the registration and approval order (Form No. 106 / 107) with its URN, and the CSR-1 registration, with guidance on validity.
What You’ll Receive
What Documents Are Required for NPO Registration, 80G Approval & CSR-1?
Requirements depend on your NGO’s constitution (trust, society or Section 8 company) and whether you are filing a provisional (Form No. 104) or regular (Form No. 105) application. Keep clear scans (PDF/JPG) ready — everything is collected securely online.
Organisation Documents
Constitution of the NGO- Trust deed (trust) / registration certificate & MOA (society) / Certificate of Incorporation, MOA & AOA (Section 8 company)
- PAN of the organisation
- Registration certificate under the relevant Act
- Details of trustees / members / directors
Activity & Financials
Evidence of charitable work- Note on charitable activities carried on (or proposed)
- Financial statements of past years, where available
- Details of income, donations and application of funds
- Details of any other registration or approval already held, including an earlier 12A / 12AB / 80G order
Signatory & Portal
For e-filing- PAN & Aadhaar of the authorised signatory
- Income-tax e-filing portal login of the organisation
- Email & mobile for OTP / e-verification
- Digital Signature Certificate (DSC) where the return is filed under digital signature
Form 104 vs Form 105
Form No. 104 (the old Form 10A) is only for provisional registration or approval where activities have not commenced. If activities have started, or you are converting or renewing, the form is Form No. 105 (the old Form 10AB). We confirm the correct form and section code before filing.
Apply within the window
Registration is granted for a fixed period, and the Act sets the window for each case. A late Form No. 105 is an “application with delay” that needs condonation — so we track the date for you.
CSR-1 is separate
CSR-1 is filed with the MCA, not the income-tax portal. Income-tax registration and 80G approval are generally needed before CSR-1 to receive CSR funding.
Correct constitution proof
The right constitution document — trust deed, society MOA or Section 8 COI/MOA/AOA — must be uploaded exactly as registered. A rejection caused by terms in the trust deed can be re-applied for once the deed is modified.
Don’t have all the documents?
We’ll identify what your case needs →How NPO Registration, 80G Approval & CSR-1 Work (Step by Step)
Registration under section 332 and approval under section 354 are applied for together on the income-tax e-filing portal; CSR-1 is filed separately with the MCA.
Consultation & scope
Assess your NGO’s structure and objects, and decide which of income-tax registration, 80G approval and CSR-1 to apply for.
Document collection & review
Gather the trust deed / MOA, PAN, registration certificate and financials — reviewed by our CA team.
Prepare Form No. 104 / 105
Draft the common application with the correct section code, objects, activities and enclosures for provisional or regular registration.
File on the income-tax portal
Submit and verify Form No. 104 / 105 on the income-tax e-filing portal; file CSR-1 with the MCA where required.
Respond to queries
Track the application and answer any clarification or notice raised by the Principal Commissioner or Commissioner.
Registration granted
Receive the order in Form No. 106 (provisional) or Form No. 107 (regular) with the URN, and the CSR-1 registration, with guidance on validity and renewal.
How Long Does NPO (12A) / 80G Registration Take?
| Stage | Expected Time |
|---|---|
| Document collection & review | Depends on your records |
| Form No. 104 / 105 preparation & filing | Once documents are ready |
| Departmental processing & order | As per departmental timeline |
Provisional registration on Form No. 104 is issued by the Commissioner of Income-tax (CPC) and is generally processed faster, while regular registration on Form No. 105 goes to the jurisdictional Principal Commissioner or Commissioner and may involve verification of activities. Overall timelines depend on departmental processing and how quickly clarifications are answered. We share a specific estimate during the consultation.
Key Dates — At a Glance
| Frequency | What Is Due |
|---|---|
| Annually | File the income-tax return of the trust / society / Section 8 company · Get accounts audited where applicable — audit report in Form No. 112 · Apply income towards charitable objects as required |
| Donation Reporting | File Form No. 113 — statement of donations received — by 31 May after the financial year (was Form 10BD) · Issue Form No. 114 donation certificates to donors by 31 May (was Form 10BE) · Maintain proper donation receipts & records |
| Renewal | Apply again in Form No. 105 within the window before registration expires · Convert provisional registration / approval to regular on time · Tell the department about any change in the trust deed, objects or rules |
| Event-Based | File CSR-1 with the MCA to receive CSR funding · Report changes in trustees / members / directors · Keep books of account and documents for six years from the end of the tax year |
Dates are indicative and may change with government notifications. Our team tracks every deadline so you never miss a filing.
Doing It Yourself vs TaxClue
Doing It Yourself
- Work out which of income-tax registration, 80G approval and CSR-1 apply to your NGO
- Choose between Form No. 104 and Form No. 105, and the right section code
- Compile the right constitution and activity documents
- File on the income-tax e-filing portal without errors
- File CSR-1 separately on the MCA portal
- Respond to departmental queries and clarifications
- Track renewal deadlines to avoid a lapse
With TaxClue
- Expert maps exactly which registrations you need
- Correct form (104 / 105) and section code chosen for you
- Documents reviewed by a CA before filing
- Application prepared and verified on the portal
- CSR-1 filed with the MCA where required
- Departmental queries handled by our team
- Renewal timelines tracked so exemption never lapses
Skip the guesswork.
Let an expert handle it →What happens next
Common Mistakes That Delay Your Application
TaxClue reviews your documents before filing to reduce avoidable errors.
What Compliance Applies After NPO Registration / 80G Approval?
Annually
- File the income-tax return of the trust / society / Section 8 company
- Get accounts audited where applicable — audit report in Form No. 112
- Apply income towards charitable objects as required
Donation Reporting
- File Form No. 113 — statement of donations received — by 31 May after the financial year (was Form 10BD)
- Issue Form No. 114 donation certificates to donors by 31 May (was Form 10BE)
- Maintain proper donation receipts & records
Renewal
- Apply again in Form No. 105 within the window before registration expires
- Convert provisional registration / approval to regular on time
- Tell the department about any change in the trust deed, objects or rules
Event-Based
- File CSR-1 with the MCA to receive CSR funding
- Report changes in trustees / members / directors
- Keep books of account and documents for six years from the end of the tax year
Penalties & Consequences
What is at stake if you do not comply
- A late renewal can cost the exemption and make the NGO's income taxable
- Without 80G approval, donors cannot claim a deduction and giving dries up
- Without CSR-1 registration an NGO cannot receive CSR funds
- A Form No. 104 filed after activities have commenced is treated as non-est
Regulatory Updates 2025–26
- 2026: The Income-tax Act, 2025 applies from 1 April 2026: 12A/12AB registration is now registration under section 332, and 80G approval is approval under section 354 for the section 133 deduction.
- 2026: Income-tax Rules, 2026: Form 10A / 10AB are replaced by Form No. 104 / 105, and Form 10BD / 10BE by Form No. 113 / 114.
- 2025: CSR-1 registration with the MCA is required for an NGO to receive CSR funds; NGO Darpan (NITI Aayog) ID is needed for most government grants.
Why Businesses Choose TaxClue
CA / CS Team
Qualified professionals experienced in NGO, trust and Section 8 company compliance.
End-to-End
From consultation to registration orders — income-tax registration, 80G approval and CSR-1 handled together.
Right Form, First Time
We choose between Form No. 104 and 105 correctly to reduce queries and rejections.
Fully Online
Documents over WhatsApp / email — no office visits required.
Transparent Fees
A fixed fee quoted upfront — no hidden professional charges.
Post-Service Support
Guidance on donation reporting, renewals and ongoing NGO compliance.
Your Documents Deserve Professional Care
- Documents handled by professionals under confidentiality
- Access limited to the team working on your file
- Communication over secure digital channels
- Documents retained only as long as needed for compliance
Frequently Asked Questions
What is 12A and 80G registration called under the new Income-tax Act?
What is the difference between NPO registration (12A) and 80G approval?
Which forms have replaced Form 10A and Form 10AB?
Who can apply for registration as a non-profit organisation?
What is provisional versus regular registration?
My NGO already has 12AB and 80G registration under the old Act. What should I do now?
Does NPO registration / 80G approval need to be renewed?
What is CSR-1 registration and who needs it?
What documents are required for NPO registration and 80G approval?
Can a new NGO with no past activity get registered?
What are Form No. 113 and Form No. 114?
Does the donation deduction cover the full donation amount?
Can a rejected application be filed again?
Is a Section 8 company eligible for NPO registration, 80G approval and CSR-1?
Can TaxClue handle NPO registration, 80G approval and CSR-1 together?
What is the order of NPO registration, 80G approval and CSR-1?
Do I need NGO Darpan before applying for NPO registration, 80G approval and CSR-1?
Can a Section 8 company receive CSR funds?
Official Sources & Legal References
Every regulatory detail on this page is drawn from primary law and official government sources. Verify them directly:
- Income Tax Department — e-Filing PortalFile Form No. 104 / 105 for registration under section 332 and approval under section 354, and track status
- Income-tax Act, 2025 — full textPart B of Chapter XVII (sections 332 to 355) for registered non-profit organisations and section 133 for the donor’s deduction · India Code
- MCA — CSR-1 registrationFile Form CSR-1 to register for receiving CSR funds from companies
- Income Tax Department — Forms & UtilitiesIncome-tax Rules, 2026 — rule 181 (Form No. 104 to 107) and rule 190 (Form No. 113 and 114)
Related Guides
NPO Registration (12A), 80G Approval & CSR-1 Resources — All Free
Get NPO Registration (12A), 80G Approval & CSR-1 for Your NGO
Expert-managed registration under the Income-tax Act, 2025 — Form No. 104 / 105 filing on the income-tax portal, CSR-1 with the MCA, and full guidance on donation reporting and renewals. Consultation, fixed fee quoted upfront, zero hidden charges.
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