Ngo registration

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Querist : Anonymous

Querist : Anonymous (Querist)

09 August 2014 Dear Sir,
What is the procedure of ngo registration in income tax. This ngo has been formed in May 2014 and what are the required enclosers for registration.

CA UMESH DULAL

CA UMESH DULAL (Expert)
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09 August 2014 you can form NGO by any one of following method

1. Registered as company
2. as Society

Querist : Anonymous

Querist : Anonymous (Querist)

09 August 2014 I am asking about ngo registration in income tax department, so that doners can get 50% deduction u/s 80g.

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Rupesh Jain

Rupesh Jain (Expert)
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09 August 2014 for that you have to register with income tax commission for donation reciving the registration for that u/s 12A for its income from income tax exemption and u/s 80G for donation recd by trust.

procedure tell us in u/s 12AA in form 10A. you should apply with income tax office of your area.

you can see
law.incometaxindia.gov.in/DITTaxmann/.../pdf/itr62Form10G.pdf

Querist : Anonymous

Querist : Anonymous (Querist)

10 August 2014 Whether NGO has to obtain PAN before moving application in form 10A.
And Whether form 10A can be submitted at local office or we have to approch direct to CIT.
Please reply soon it's urgent.

CA UMESH DULAL

CA UMESH DULAL (Expert)
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11 August 2014 You have to apply to CIT but you can make application to CIT through your J. O.

CA UMESH DULAL

CA UMESH DULAL (Expert)
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11 August 2014 You have to apply to CIT but you can make application to CIT through your J. O.

Querist : Anonymous

Querist : Anonymous (Querist)

11 August 2014 Whether We have to obtain PAN before moving this application?

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CA UMESH DULAL

CA UMESH DULAL (Expert)
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11 August 2014 apply for PAN and make application.

CA UMESH DULAL

CA UMESH DULAL (Expert)
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11 August 2014 apply for PAN and make application.

CA UMESH DULAL

CA UMESH DULAL (Expert)
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11 August 2014 apply for PAN and make application.

Querist : Anonymous

Querist : Anonymous (Querist)

11 August 2014 What are the enclosures to be enclosed with application form.

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Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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03 August 2024 To register an NGO for tax benefits under Section 80G of the Income Tax Act, you need to follow a detailed procedure. Here’s a comprehensive guide:

### **1. Obtain PAN for the NGO**

Yes, the NGO must have a PAN (Permanent Account Number) before applying for registration under Section 80G. The PAN is essential for processing any tax-related applications and claims.

### **2. Prepare the Application for 80G Registration**

**Form to be Used:**
- The application for obtaining 80G registration is made using **Form 10A**.

### **3. Procedure for 80G Registration**

**A. Preparation and Documents Required:**

1. **Application Form (10A):**
- Download and fill out Form 10A from the Income Tax Department’s website.

2. **Required Enclosures:**
- **PAN Card:** Copy of the PAN card of the NGO.
- **Proof of Registration:** Copy of the registration certificate of the NGO (Trust Deed or Society Registration Certificate).
- **Memorandum of Association (MoA) and Rules:** Copies of the Memorandum of Association (MoA), Rules, and Regulations of the NGO.
- **Address Proof:** Proof of the address of the NGO (e.g., utility bills, rent agreement).
- **Bank Account Statement:** Copy of the NGO's bank account statement showing transactions.
- **Audit Report:** Audited financial statements for the past year.
- **Details of the Governing Body:** List of members of the governing body, including their names, addresses, and PANs.
- **Proof of Activities:** Evidence of the NGO's charitable activities, such as project reports or annual reports.
- **No-Objection Certificate:** If the NGO is based in a different state than where the application is submitted, a no-objection certificate from the local authorities may be required.
- **Letter of Authorization:** If the application is being submitted by an authorized representative, a letter of authorization from the NGO.

**B. Submission of Form 10A:**

- **Where to Submit:**
- Form 10A along with the enclosures should be submitted to the **Commissioner of Income Tax (Exemptions)** in the region where the NGO is located. It cannot be submitted at a local office; it needs to be filed with the CIT (Exemptions) office.

- **Submission Method:**
- The application can be submitted physically at the Income Tax Office, or it can be sent by post. Ensure to keep a receipt or acknowledgment of the submission.

### **4. Post-Submission Process**

- **Verification and Processing:**
- After submission, the Income Tax Department will review the application and documents. They may ask for additional information or clarification.

- **Issuance of 80G Certificate:**
- If the application is approved, the NGO will receive an 80G certificate, which will entitle donors to claim a 50% deduction on donations made to the NGO under Section 80G.

### **5. Important Points to Note**

- **Renewal of 80G Certificate:** The 80G certificate is generally valid for a period of 5 years, after which it needs to be renewed.
- **Compliance Requirements:** The NGO must ensure compliance with the provisions of the Income Tax Act, including filing of annual returns and maintaining proper records.

### **Additional Tips**

- **Consult a Professional:** Given the detailed requirements and documentation involved, it is advisable to consult a tax professional or legal advisor specializing in NGO registrations to ensure accuracy and completeness of the application.

By following these steps and ensuring all required documents are submitted, you can effectively apply for 80G registration and secure the benefits for donors.