Last reviewed: 25 September 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.
| What | Income-tax Act, 2025 | Earlier (1961 Act) |
|---|---|---|
| Registration of the NGO | Section 332 | Sections 12A / 12AB |
| Approval so donors get a deduction | Section 354 | Section 80G(5) |
| Provisional registration or approval | Form 104 | Form 10A |
| Regular registration or approval | Form 105 | Form 10AB |
| Statement of donations / donor certificate | Forms 113 / 114 | Forms 10BD / 10BE |
Applications and statements made up to 31 March 2026 were governed by the 1961 Act and its forms. Registrations and approvals granted under the old sections continue as if granted under the new ones, until their validity ends.
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
Documents by type of entity
| Entity | Constitution document | Registration proof | Who signs |
|---|---|---|---|
| Public charitable trust (Maharashtra) | Registered trust deed and amendments | Charity Commissioner registration certificate (PTR extract) | Managing trustee |
| Society | Memorandum of association and rules | Registrar of Societies certificate; Charity Commissioner registration where applicable | President or secretary as authorised |
| Section 8 company | MoA and AoA | Certificate of incorporation and Section 8 licence | Director authorised by board resolution |
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 Form 113 (earlier 10BD) reporting |
| Projected activities (new entities) | Concrete first-year plan for provisional-route filings |
New entity or existing entity?
| Position | Route | What the file leans on |
|---|---|---|
| Newly formed, activities not started | Provisional registration/approval in Form 104 | Constitution, trustee KYC, a concrete activity plan |
| Provisionally registered, activities started | Regular registration/approval in Form 105, within the time allowed after activities begin | Actual activity proof and accounts |
| Existing registration nearing expiry | Renewal in Form 105 before the validity ends | Accounts, audit reports and returns for the period |
Regular registration is valid for five years, or ten years where total income did not exceed Rs 5 crore in each of the two years before the year of application. Most small trusts and societies therefore get a ten-year registration, but the renewal date still needs to be diarised.
Common rejection reasons
- Objects drift: a trust set up for education running health camps without amending its deed.
- Name mismatch: "Shree Sai Seva Trust" on the deed and "Sai Seva Trust" on the PAN.
- Religious and charitable mix: objects that benefit a particular community or religion, which blocks 80G approval.
- Unexplained receipts: cash donations without donor details, or funds moving to trustees' related parties.
- Missed query date: the notice was answered after the date on the portal, or not at all.
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
If the NGO expects money from abroad, plan the FCRA route alongside the income-tax file: a donor holding a foreign passport, even one of Indian origin, is a foreign source, and receiving that money without FCRA registration or prior permission is a serious default.
Frequently asked questions
Provisional vs regular — which do we file first?
New/short-history entities enter via the provisional route (Form 104, earlier Form 10A) and regularise within its window; established ones file for regular registration or approval directly (Form 105, earlier Form 10AB) — the sequencing is a facts question answered before filing.
Are 12A and 80G one application?
Related but distinct approvals — registration under section 332 (old 12A/12AB) and approval for donors' deduction under section 354 (old 80G) are 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: the return, the audit report, donor reporting in Form 113 and donor certificates in Form 114 (earlier 10BD/10BE), and renewal when the validity period ends — the NGO compliance service runs that calendar.
How long is regular registration valid now?
Five years as a rule, but ten years where the organisation's total income did not exceed Rs 5 crore in each of the two years before the year of application. The ten-year rule came in with the Finance Act, 2025 and continues in section 332 of the Income-tax Act, 2025.
We expect donations from foreign donors. Is 12A/80G enough?
No. Income-tax registration does not permit foreign contributions. An NGO receiving money from a foreign source, including from a donor who holds a foreign passport, needs FCRA registration or prior permission and a designated FCRA account at SBI's New Delhi Main Branch. Donations from Indian citizens living abroad (NRIs) are not foreign contribution.
Do we need CSR-1 as well?
Only if you want to receive CSR funds from companies. CSR-1 registration with the MCA requires, among other things, registration under the income-tax provisions for charitable organisations, so the 12A/80G file usually comes first.
We reconcile identities, build the activity dossier, and file Form 104/105 (earlier 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 25 September 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.