Step 1: Determine Eligibility

• Verify if the organization meets the eligibility criteria for registration under sections 80G and 12AA. Typically, organizations engaged in genuine charitable activities, such as providing education, healthcare, relief to the poor, advancement of religion, or any other purpose beneficial to the community, are eligible.

Step 2: Prepare Documentation

• Gather the necessary documents required for registration, including:
  • Memorandum and Articles of Association (MOA/AOA)
  • Trust deed or constitution document (if applicable)
  • Registration certificate of the organization
  • Audited financial statements for the last three years
  • PAN card of the organization
  • Bank account details
  • Donation receipts (if available)
  • Details of charitable activities and projects

Step 3: Fill Application Form

• Obtain the prescribed application form for registration under sections 80G and 12AA from the Income Tax Department or their website. Fill out the form accurately and completely with all relevant details.

Step 4: Submit Application

• Submit the filled application form along with the required documents to the jurisdictional Income Tax Officer (ITO) or the Commissioner of Income Tax (Exemptions) within whose jurisdiction the registered office of the organization falls.

Step 5: Verification and Inspection

• The Income Tax Department may conduct a verification and inspection of the organization’s activities, financial records, and compliance with regulatory requirements to ascertain its eligibility for registration under sections 80G and 12AA.

Step 6: Issue of Registration Certificate

• If satisfied with the organization’s eligibility and compliance, the Income Tax Department will issue a registration certificate under section 12AA, granting tax-exempt status to the organization’s income. Additionally, if the organization is eligible for tax deduction status under section 80G, a certificate specifying the eligibility and validity period will be issued.

Step 7: Compliance with Ongoing Requirements

• Ensure ongoing compliance with the requirements of sections 80G and 12AA, including maintaining proper accounting records, financial statements, and compliance with regulatory obligations. Renew registration as required and adhere to any conditions specified by the Income Tax Department.

It’s essential to consult with Top Income Tax Consultant , legal experts, or professionals familiar with the registration process under sections 80G and 12AA to ensure compliance with the requirements and a smooth registration process. Additionally, organizations should keep abreast of any updates or changes in the regulatory framework related to charitable registrations.