CA for NGOs — 12A, 80G, FCRA, CSR-1 and Filings | CA Somesh Chandak & Associates

For trusts, societies & Section 8 NGOs

Registration to renewals — 12A, 80G, FCRA and CSR-1 set up right, and the annual filings that keep your exemptions alive

NGOs rarely lose their tax-exempt status to wrongdoing. They lose it to a missed form — a 12A renewal that lapsed, an FCRA return not filed, a CSR-1 never done. We hold the calendar so the exemption survives.

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This page is for trustees, secretaries and founders of charitable trusts, registered societies and Section 8 companies who want the entity formed correctly, the exemption applications filed and the recurring returns kept — all from one desk that understands the charity-tax framework, not just company forms.

Your NGO compliance life, mapped

Stage	What it involves	How we handle it
1. Form the entity	Choosing trust, society or Section 8 company for your objects and funding, and getting it registered	Trust / society registration
2. Get the NITI Aayog ID	NGO Darpan registration — asked for at every government grant, CSR-1 and FCRA step	NGO Darpan registration
3. Claim the exemptions	12A for the trust’s own exemption and 80G for donor deduction, via Form 10A or 10AB on the income-tax portal	12A / 80G / Section 8
4. Receive CSR and foreign funds	CSR-1 with the MCA to take corporate CSR, and FCRA registration or prior permission with the designated SBI account for foreign contributions	FCRA & CSR-1
5. File every year	ITR-7, the audit report in Form 10B or 10BB, the FCRA FC-4 return and renewals before validity lapses	Audit & annual filing

The services NGOs use most

Trust / society registration 12A, 80G, FCRA compliance NGO Darpan (NITI Aayog)Audit & 10B / 10BB ITR-7 filing Fund accounting & books

Plan the year first — free tools

Compliance Calendar FY 2026-27 — build your NGO date list
TDS Rate Finder — NGOs deduct TDS on payments too

NGO reading from our insights desk

Frequently asked questions

Is 12A and 80G registration permanent?

No. A new NGO gets provisional registration valid for three years, and a regular registration runs for five years. Both are renewed by filing Form 10AB before expiry — miss the window and the exemption can be treated as never granted, exposing past years. Tracking these renewal dates is exactly what an NGO desk is for.

Do we need FCRA to accept a foreign donation?

Yes. Any foreign contribution requires either FCRA registration or prior permission, and the money must be received only in the designated FCRA account at the State Bank of India, New Delhi Main Branch, before being moved to a utilisation account. Taking foreign funds without this is a serious breach, so we set the structure up before the first receipt.

What is CSR-1 and do we need it?

Form CSR-1 is a registration with the MCA that gives your NGO a CSR Registration Number. A company cannot route its CSR spend to you without it. If you intend to receive corporate CSR grants, CSR-1 comes first — it is quick, but companies will ask for the number before releasing funds.

Is NGO Darpan registration mandatory?

It is not a stand-alone legal requirement, but in practice it is unavoidable: the NITI Aayog Darpan unique ID is captured in government grant portals, in CSR-1 and in FCRA and 12A/80G workflows. Government funding is effectively closed without it, which is why we treat it as a first-year step.

Does an NGO have to file an income-tax return?

Yes — a registered NGO files ITR-7, and where total income before exemption exceeds the basic limit it must also file an audit report in Form 10B or 10BB. Late or missed filing can cost the exemption for the year, so the return is not optional even when there is no tax to pay.

CA Somesh Chandak & Associates, Thane. This page is general guidance for the charity and non-profit sector, not advice on your specific facts; forms, thresholds and validity periods change. Speak to us before acting.

Related insights from our blog

What's Included

Trust, society or Section 8 company — the right vehicle chosen for your objects and funding
12A and 80G filed via Form 10A / 10AB and renewed before validity lapses
FCRA registration or prior permission with the designated SBI account and FC-4 discipline
CSR-1 and NGO Darpan so corporate and government funds can actually reach you
ITR-7, the 10B / 10BB audit and the annual calendar kept so exemptions survive

Our Process

Assess

Objects, funding sources and the right structure reviewed.

Register

Entity, Darpan, 12A / 80G and FCRA / CSR-1 as needed.

File

ITR-7, audit report and FCRA returns each year.

Renew

Validity and renewal dates tracked so nothing lapses.

Get Started

Have questions about this service? Contact us for a free consultation.

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CA for NGOs — 12A, 80G, FCRA, CSR-1 and Filings