80G Registration

  • Drafting of Application
  • Filling of Application with the Department
  • Representation with the income Tax Commissioner
  • Submission of Additional Documents as and when required by Tax authorities
  • Grant of Certificate
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The amount donated towards charity attracts deduction under section 80G of the Income Tax Act which can be claimed by the person in Income tax Return but for this purpose the Government has made two types of registrations necessary. Only if the trust have said registrations, only then the person will be more inclined to make charity to such institutions as the benefit of same can be claimed by him. Thus the Trust, Society and Section 8 Company (Non profit organizations) must seek registration under section 80G for which tax exemption certificate, which is popularly known as 80G certificate is issued to them and Registration number is allotted by the Income Tax Department under Section 80G, if all the prescribed conditions are satisfied. Getting 12A registration is must for applying application for registration u/s 80G of Income Tax Act, 1961.

Registration Certificate Under Section 80G
1 Required details / documents :
  1. Document evidencing creation of org. (LEGAL STATUS) ( trust deed / co operative societies registration certificate / incorporation certificate / any other document evidencing creation of non profitable institution)
  2. PAN of organization and jurisdiction details
  3. Detail (name and address) of author and trustees (PAN & AADHAR CARD AND ITR)
  4. Copy of Registration Certificate u/s 12AA
  5. Notes on activities since its inception or in last 3 years (whichever is less)
  6. Copy of accounts since its inception or in last 3 years (whichever is less)
  7. Detail of Objects of the institution/fund and geographical area over which its activities are undertaken
  8. In case of renewal - copy of last 80G approval certificate
  9. detail of demands of tax outstanding if any
  10. Amount accumulated for the objects of the institution
  11. Detail of modes in which the funds are invested or deposited (value, nature and income from investment) - INVESTMENT CAN BE MADE IN MODES REFERRED IN SECTION 11(5) - If investment made other than modes specified in 11(5) then the same has to be reported
  12. Details of business, if any carrying on by the institution / fund. Whether the business is incidental to the attainment of its objects
  13. Detail of contribution received (nature / quantity / value ) - how the same has been utilized
  14. Details of shares, security or other property purchased by or on behalf of the trust from any interested person (for eg. trustee /author / substantial contributor (50000) / founder / member / karta of huf /relatives of the said persons / concern in which such person has substantial interest)
  15. To be confirmed that the income or property of trust / institution, directly / indirectly has not been applied for the benefit of the interested persons.
2 PROCEDURE (Section 80G(5)(vi) r.w.r 11AA)
  1. Made application for registration of the trust or institution in triplicate
  2. To the jurisdictional Commissioner of Income tax
  3. In the prescribed form no. 10G
Note:

80g deduction is allowed only for charitable purpose which does not include any purpose the whole or substantially the whole of which is of a religious nature