12A, 80G & CSR Registration in Nainital

Local jurisdiction

Registrar (RoC)

RoC Delhi — 4th Floor, IFCI Tower, 61 Nehru Place, New Delhi – 110019

Jurisdictional HC

Uttarakhand High Court (Nainital)

GSTIN prefix

05 (Uttarakhand)

Professional Tax

Uttarakhand does not levy Professional Tax.

Business hubs

Lake Tourism, Hospitality, Education (Sherwood)

Nainital is a premier Kumaon hill-station — a lake-tourism, hospitality, and education economy.

Also in: Haldwani Almora

A charitable trust, society or Section 8 company must register under Section 12A/12AB of the Income-tax Act, 1961 to claim income-tax exemption on its charitable income, and under Section 80G so that its donors can claim a deduction on their donations. Both are applied through Form 10A (provisional / first-time) or Form 10AB (regular / renewal) on the income-tax e-filing portal. A separate CSR-1 registration with the MCA is required to receive CSR funding from companies. Registration typically follows a provisional-then-regular route and must be renewed periodically.

12A + 80G

Two registrations, one goal12A/12AB exempts the NGO’s own income from tax; 80G lets donors claim a deduction on what they give. Most NGOs apply for both together.

Understand It

What Is 12A, 80G & CSR Registration?

A quick, plain-language explanation before the details.

In simple terms

12A/12AB registration makes an NGO’s charitable income exempt from income tax, 80G lets its donors claim a deduction on donations, and CSR-1 lets it receive CSR funding from companies.

Legally

Under the Income-tax Act, 1961, a trust, society or Section 8 company must be registered under Section 12A/12AB to claim exemption on charitable income (Sections 11 and 12), and approved under Section 80G for donors to claim a deduction. Registration is applied via Form 10A (provisional / new) or Form 10AB (regular / renewal).

Governing authority

Administered by the Income-tax Department through the income-tax e-filing portal for 12A/12AB and 80G; CSR-1 is filed separately with the Ministry of Corporate Affairs (MCA) to receive CSR funds.

Validity

Registration generally follows a provisional-then-regular route and is granted for a fixed period, after which it must be renewed by re-applying in Form 10AB before expiry.

Service Intelligence

Quick Facts

Professional Fee

Custom quote

Governing Law

Income-tax Act 1961

Filing Forms

Form 10A / 10AB

Mode

100% Online

Authority

Income-tax Dept · MCA

CSR Form

CSR-1 (MCA)

Key Sections

12A / 12AB & 80G

Validity

Periodic renewal

Legal & Regulatory Framework

Act

Income-tax Act, 1961

Key Sections

12A / 12AB & 80G

Filing Forms

Form 10A / 10AB

CSR Form

CSR-1 (MCA)

Portal

incometax.gov.in

Last Reviewed

17 Aug 2026

Before You Start

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 80G deduction
Organisations applying for CSR funding from companies
Newly formed NGOs needing provisional 12A/80G registration

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 under Section 80G
You plan to receive CSR contributions from companies
Your provisional 12A / 80G is due for conversion to regular
Your existing 12A / 80G registration is due for renewal

Not sure if you need this?

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Why It Matters

Why Are 12A, 80G & CSR Registrations Important?

For a charitable organisation these registrations unlock tax exemption, donor incentives and access to corporate CSR funding. Here is why each matters.

01

Income-Tax Exemption (12A/12AB)

A registered NGO’s charitable income is exempt from income tax under Sections 11 and 12 — without 12A/12AB the surplus is taxable like any other entity.
02

80G Deduction for Donors

80G approval lets your donors claim a deduction on their donations — a strong incentive that helps you raise more funds.
03

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.
04

Donor & Grant Credibility

12A, 80G and CSR-1 registrations signal a compliant, recognised NGO — often required by corporate donors, grant-makers and foundations.
05

Eligibility for Grants & Schemes

Many government schemes, CSR programmes and institutional grants require valid 12A/80G registration as a basic eligibility condition.
06

Stay Compliant

Registration and timely renewal keep your exemption valid and protect the organisation from losing its tax-exempt status.

Transparent

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.

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Eligibility

Who Can Apply?

Charitable & religious trusts

Societies (Societies Registration Act)

Section 8 (not-for-profit) companies

Newly formed NGOs (provisional route)

NGOs seeking 80G / CSR funding

Existing NGOs due for renewal

Eligibility checklist

The organisation is a trust, society or Section 8 company constituted for charitable / religious purposes
A valid trust deed / registration certificate / MOA & AOA evidencing the objects
A PAN in the name of the organisation
Genuine charitable activities (or intent to carry them on) as required for the applicable form
Books of account and, where applicable, financial statements of past years
An authorised signatory to e-verify the application on the income-tax portal

End-to-End

Everything You Need. One Professional Team.

01

Consultation

Understand your NGO’s structure and objects, and map which of 12A, 80G and CSR-1 you need.

02

Eligibility & Form Check

Confirm whether you file Form 10A (provisional/new) or Form 10AB (regular/renewal).

03

Document Review

Verify trust deed, PAN, registration certificate and financials before submission.

04

Application Preparation

Prepare Form 10A / 10AB with the correct objects, activities and enclosures.

05

Portal Filing

File on the income-tax e-filing portal and complete e-verification.

06

CSR-1 Filing

Prepare and file Form CSR-1 with the MCA to enable CSR funding.

07

Follow-up

Track the application and respond to any departmental query or clarification.

08

Certificate Delivery

Hand over the 12A/12AB, 80G and CSR-1 registration approvals with guidance on validity.

No Ambiguity

What You’ll Receive

12A / 12AB registration order

80G approval order

Form 10A / 10AB acknowledgement

CSR-1 registration (where applied)

Unique Registration Number (URN) for 80G

Guidance on registration validity & renewal

Donation-receipt & Form 10BD guidance

Post-registration compliance checklist

Checklist

What Documents Are Required for 12A, 80G & CSR Registration?

Requirements depend on your NGO’s constitution (trust, society or Section 8 company) and whether you are filing a provisional (Form 10A) or regular (Form 10AB) application. Keep clear scans (PDF/JPG) ready — everything is collected securely online.

Choose a document group

Organisation Documents

Constitution of the NGO

4 documents

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

Important before you file

Form 10A vs Form 10AB

Form 10A is used for provisional or first-time registration; Form 10AB is used to convert provisional to regular and for renewals. We confirm the correct form before filing.

Apply before expiry

Regular registration is granted for a fixed period. Re-apply in Form 10AB before the current registration expires to avoid a lapse in exemption.

CSR-1 is separate

CSR-1 is filed with the MCA, not the income-tax portal. Valid 12A/80G registration is 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 to avoid queries.

Don’t have all the documents?

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Step by Step

How 12A, 80G & CSR Registration Works (Step by Step)

Applications for 12A/12AB and 80G are filed on the income-tax e-filing portal; CSR-1 is filed separately with the MCA.

01

Consultation & scope

Assess your NGO’s structure and objects, and decide which of 12A, 80G and CSR-1 to apply for.

02

Document collection & review

Gather the trust deed / MOA, PAN, registration certificate and financials — reviewed by our CA team.

03

Prepare Form 10A / 10AB

Draft the application with the correct objects, activities and enclosures for provisional or regular registration.

04

File on the income-tax portal

Submit and e-verify Form 10A / 10AB on the income-tax e-filing portal; file CSR-1 with the MCA where required.

05

Respond to queries

Track the application and answer any clarification or notice raised by the department.

06

Registration granted

Receive the 12A/12AB order, 80G approval (with URN) and CSR-1 registration, with guidance on validity and renewal.

How Long It Takes

How Long Does 12A / 80G Registration Take?

Stage	Expected Time
Document collection & review	Depends on your records
Form 10A / 10AB preparation & filing	Once documents are ready
Departmental processing & order	As per departmental timeline

Provisional registration under Form 10A is generally processed faster, while regular registration under Form 10AB may involve verification of activities. Overall timelines depend on departmental processing and how quickly clarifications are answered. We share a specific estimate during the free consultation.

Compliance Calendar

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 · Apply income towards charitable objects as required
Donation Reporting	File Form 10BD — statement of donations received · Issue Form 10BE donation certificates to donors · Maintain proper donation receipts & records
Renewal	Re-apply in Form 10AB before registration expires · Convert provisional 12A / 80G to regular on time · Update the department on any change in objects / details
Event-Based	File CSR-1 with the MCA to receive CSR funding · Report changes in trustees / members / directors · Maintain books of account and statutory records

Dates are indicative and may change with government notifications. Our team tracks every deadline so you never miss a filing.

Why Outsource

Doing It Yourself vs TaxClue

Doing It Yourself

Decide which of 12A, 80G and CSR-1 apply to your NGO
Choose between Form 10A and Form 10AB correctly
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 (10A / 10AB) chosen for you
Documents reviewed by a CA before filing
Application prepared and e-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 →

Avoid Delays

Common Mistakes That Delay Your Application

Filing the wrong form — Form 10A instead of 10AB (or vice versa)

Missing the renewal deadline and letting registration lapse

Objects in the trust deed / MOA not clearly charitable

Uploading an outdated or unregistered constitution document

No PAN in the name of the organisation

Incomplete details of activities, income or application of funds

Assuming CSR-1 is automatic — it is a separate MCA filing

Not maintaining books of account and donation records

TaxClue reviews your documents before filing to reduce avoidable errors.

Stay Compliant

What Compliance Applies After 12A / 80G Registration?

Annually

File the income-tax return of the trust / society / Section 8 company
Get accounts audited where applicable
Apply income towards charitable objects as required

Donation Reporting

File Form 10BD — statement of donations received
Issue Form 10BE donation certificates to donors
Maintain proper donation receipts & records

Renewal

Re-apply in Form 10AB before registration expires
Convert provisional 12A / 80G to regular on time
Update the department on any change in objects / details

Event-Based

File CSR-1 with the MCA to receive CSR funding
Report changes in trustees / members / directors
Maintain books of account and statutory records

Risk Assessment

Penalties & Consequences

What is at stake if you do not comply

Late 12A/12AB renewal loses the exemption and makes the NGO's income taxable
Without 80G, donors cannot claim a deduction and giving dries up
Without CSR-1 registration an NGO cannot receive CSR funds
Missing the Form 10A/10AB deadline can force a fresh provisional application

Latest Updates

Regulatory Updates 2025–26

2025: 12A/12AB and 80G registrations are time-bound and must be renewed via Form 10A/10AB before expiry.
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.

The Difference

Why Businesses Choose TaxClue

01

CA / CS Team

Qualified professionals experienced in NGO, trust and Section 8 company compliance.

02

End-to-End

From consultation to registration orders — 12A, 80G and CSR-1 handled together.

03

Right Form, First Time

We choose between Form 10A and 10AB correctly to reduce queries and rejections.

04

100% Online

Documents over WhatsApp / email — no office visits required.

05

Transparent Fees

A fixed fee quoted upfront — no hidden professional charges.

06

Post-Service Support

Guidance on donation reporting, renewals and ongoing NGO compliance.

Data Care

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

Answers

Frequently Asked Questions

What is the difference between 12A and 80G registration?

12A (now 12AB) registration exempts a charitable trust, society or Section 8 company’s own income from income tax under Sections 11 and 12. 80G registration is for the benefit of donors — it lets people and businesses who donate to the NGO claim a deduction on their donation. Most NGOs apply for both together.

Who can apply for 12A and 80G registration?

Charitable and religious trusts, societies registered under the Societies Registration Act, and Section 8 (not-for-profit) companies constituted for charitable purposes can apply. The organisation must have a PAN and a valid constitution document (trust deed, society MOA or Section 8 COI/MOA/AOA).

What is Form 10A and Form 10AB?

Form 10A is used for provisional or first-time registration under 12A/12AB and 80G. Form 10AB is used to convert provisional registration to regular registration and for renewals. Both are filed on the income-tax e-filing portal, and our team confirms the correct form before filing.

What is provisional versus regular registration?

A newly formed NGO usually first obtains provisional registration (via Form 10A), valid for a limited period, and then applies for regular registration (via Form 10AB) once it has commenced activities. Regular registration is granted for a fixed period after which it must be renewed.

Does 12A / 80G registration need to be renewed?

Yes. Registration is generally granted for a fixed period and must be renewed by re-applying in Form 10AB before it expires. Missing the renewal can lead to a lapse in exemption, so we track renewal timelines for you.

What is CSR-1 registration and who needs it?

CSR-1 is a form filed with the Ministry of Corporate Affairs (MCA) that an NGO must obtain to be eligible to receive CSR (Corporate Social Responsibility) contributions from companies. Valid 12A/80G registration is generally required before an NGO can register through CSR-1.

What documents are required for 12A and 80G registration?

Typically the constitution document (trust deed, society registration certificate + MOA, or Section 8 COI + MOA/AOA), the PAN of the organisation, details of trustees/members/directors, a note on charitable activities, and financial statements of past years where available. Requirements vary slightly for provisional versus regular registration.

Can a new NGO with no past activity get registered?

Yes. A newly established trust, society or Section 8 company that has not yet started activities can generally obtain provisional registration under Form 10A, and later apply for regular registration under Form 10AB once activities have commenced.

What is Form 10BD and why does it matter?

Form 10BD is the annual statement of donations that an 80G-registered NGO must file, reporting the donations it received. Based on this, the NGO issues a Form 10BE donation certificate to each donor, which donors use to claim their 80G deduction. Accurate donation records are essential.

Does 80G registration cover the full donation amount?

80G allows donors a deduction on eligible donations, but the extent of the deduction depends on the category of the institution and the limits set out in Section 80G. Donors should refer to the specific conditions applicable to their donation.

Is a Section 8 company eligible for 12A, 80G and CSR-1?

Yes. A Section 8 company incorporated for not-for-profit / charitable objects can apply for 12A/12AB and 80G registration on the income-tax portal, and for CSR-1 with the MCA, just like a trust or society, subject to meeting the applicable conditions.

Can TaxClue handle 12A, 80G and CSR registration together?

Yes. Our CA team maps which registrations your NGO needs, prepares and files Form 10A / 10AB on the income-tax portal, files CSR-1 with the MCA, handles departmental queries, and guides you on donation reporting and renewals — end to end.

How do I get 12A, 80G and CSR-1 registration for my NGO?

A trust, society or Section 8 company applies for 12A/12AB and 80G on the income-tax e-filing portal using Form 10A (provisional or first-time) or Form 10AB (regular registration and renewals), and files Form CSR-1 with the MCA to receive CSR funds. Valid 12A/80G registration is generally required before CSR-1 can be filed, so the registrations are usually done in that order.

What is the order of 12A, 80G and CSR-1 registration?

You normally obtain 12A/12AB registration first (which exempts the NGO’s own income), then 80G registration (which lets donors claim a deduction), and finally CSR-1 registration with the MCA once 12A/80G is in place. CSR-1 makes the NGO eligible to receive Corporate Social Responsibility contributions from companies.

Do I need NGO Darpan before applying for 12A, 80G and CSR-1?

An NGO-DARPAN Unique ID from NITI Aayog is separate from the income-tax and MCA registrations, but it is commonly required in practice — particularly for CSR-1 and for accessing government grants. Many NGOs obtain the DARPAN Unique ID alongside their 12A, 80G and CSR-1 registrations.

How long are 12A and 80G registrations valid?

Provisional registration is granted for a limited period, and regular registration is granted for a fixed term after which it must be renewed by re-applying in Form 10AB before it expires. Missing the renewal can cause the exemption to lapse, so we track renewal timelines for you.

Can a Section 8 company receive CSR funds?

Yes. A Section 8 company incorporated for charitable objects can obtain 12A/12AB and 80G registration on the income-tax portal and file CSR-1 with the MCA, just like a trust or society. Once CSR-1 is registered and the other conditions are met, it is eligible to receive CSR contributions from companies.

Verify Everything

Official Sources & Legal References

Every regulatory detail on this page is drawn from primary law and official government sources. Verify them directly:

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