Last reviewed: 6 August 2026. The exemption file is three stories the authority cross-reads: who you are (constitution and identities), what you do (activities with proof), and how money moves (books and utilisation). Complete files clear quietly; gaps invite the queries that become rejections. The regime overview lives in the 12A/80G guide.
Identity and constitution
- Trust deed / society MoA-rules / Section 8 COI+MoA — with all amendments
- Registration certificates (Charity Commissioner/Registrar as applicable)
- PAN of the entity; Darpan ID where obtained; details of trustees/office bearers with IDs
- Bank details in the entity name
Activity and financial story
| Item | What strong looks like |
|---|---|
| Activity note per programme | Dated photos, beneficiary counts, partner letters — verifiable, not adjectival |
| Financial statements (existing entities) | Audited where applicable; utilisation aligned with objects |
| Donor and grant records | Receipts trail that anticipates 10BD reporting |
| Projected activities (new entities) | Concrete first-year plan for provisional-route filings |
File-building rules that prevent queries
- Names/addresses identical across deed, PAN and portal — reconcile first
- Objects in the constitution match the activities described (drift is the classic rejection ground)
- Every claim in the form traceable to an attachment
- The portal login monitored — queries are date-fenced and portal-served
Frequently asked questions
Provisional vs regular — which do we file first?
New/short-history entities enter via the provisional route and regularise within its window; established ones file for regular approval directly per the current 10A/10AB framework — the sequencing is a facts question answered before filing.
Are 12A and 80G one application?
Related but distinct approvals — commonly pursued together on the shared evidence base; each has its own conditions and validity.
We are brand new with zero activity. What “proof” exists?
The provisional route anticipates this: constitution quality plus a concrete plan carries the first stage; real activity evidence then wins regularisation.
Do trustees’ personal documents really matter?
Identity and relatedness questions run through them — clean trustee KYC and honest related-party disclosure prevent the genuineness doubts that sink files.
Which financials for a three-year-old trust?
The recent years’ accounts (audited where thresholds apply) with utilisation readable against objects — the numbers ARE the activity story in the authority’s eyes.
What is Darpan and do we need it?
The NITI Aayog NGO ID — required for government-grant ecosystems and asked for in several processes; obtaining it early costs little.
How long do approvals take?
Authority timelines vary; complete files with answered queries move — the calendar risk worth managing is YOUR response windows, not their processing.
What follows approval?
The annual layer: ITR-7, the right audit report, 10BD/10BE donor reporting, and renewals per validity — the NGO compliance service runs that calendar.
We reconcile identities, build the activity dossier, and file 10A/10AB — then run the annual compliance the approvals depend on.
NGO ComplianceTrust/Society SetupRequest a Scope DiscussionThis article is a general educational summary as on 6 August 2026 and is not professional advice or an assurance of any approval, registration or outcome — departmental decisions rest with the authorities on each case’s facts. Requirements change; verify current rules or discuss your specific case before acting.