80G Registration Requirements, Procedure and Fees
80G Registration Fees @Rs.2,999/-Only and time period one month approx.
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80G Registration- Overview
80G Certificate Sample
80G Registration is an Important registration for every ngo working for social prupsoe in india, without 80G Registration ngo it is difficult to get grant or donation , as every donor want tax exemption,if your ngo had 80G certificate then exmeption is given to donor, we are giving details analysis about 80G here.
80G Registration
- What is 80G Registration
- Why 80G Registration is required
- Documents Required for 80G Registration
- Procedure to obtain 80G Registration.
- Donation return in form 10bd
- Which donations are eligible for claiming the deduction under section 80G?
- What points should I keep in mind for claiming this deduction?
- Penal Provisions
- Frequently asked questions
Visit Income tax portal to apply
What is 80G Registration-
80G Registration is a registration given by income tax department to any ngo which are doing charitable activities and doing any commercial activity, Objective of 80G registration is to get more donation and get more donors. For getting exemption NGO issue a receipt to donor on this basis he can get exemption.
Why 80G Registration is required-
Getting your NGO Registered under section 80G is most important, Following are the benefits of getting this registration
- If any person give donation to your ngo and your ngo is registered under section 80G, then that person can get tax benefits in his income tax.
- Without 80G Registration your NGO can not get Government donation.
- Without 80G Registration your NGO can not get CSR (Corporate Social Responsibilty Act) donation, for CSR 80G Registration is mandatory alongwith CSR Registration.
Documents Required for 80G Registraion-
- Registration Certificate of Society/Section-8 Company/Trust deed
- Memorandum and Rules of Regulation of Society/MOA & AOA of Section-8 company/trust deed.
- Pan Card of Society/Section-8 Company/Trust.
- Pan, Aadhar,Email, Mobile No of members of Society/Trust/Section-8 Company.
- Audit Reports of last 3 years . Audit report is not required if NGO is registered recently.
Procedure to obtain 80G Registration-
An application in form 10A for fresh registration under section 80G will be given to Principal Commissioner or Commissioner. A provisional registration for will be given to the organizations. The provisional registration will be valid for three years from the Assessment Year from which the registration is granted. All required documents needs to be submitted while applying in form 10A, Provisional registration would be given in form 10AC, Unique registration number would be the registration number for your 80G certificate which would be printed on your donation receipts which would be given to the donor, Application for final registration needs to be submitted thereafter as per time prescribed in mentioned in certificate which is as follow
– at least six months prior to the expiry of validity period or
– within 6 months from commencement if activities,
whichever is earlier.
after getting final registration your final registration would be valid for 5 years and needs to be renewed thereafter and in every 5 years.
Donation return in form 10BD-
Finance Act 2021 introduced an rule where the trust that has an 80G certificate needs to submit the donation returns in each financial year in Form 10BD to the income tax authority within the stipulated time. Failure in furnishing the return will attract penalties. So, for filing Form 10BD, organizations must fill the required information. These are the following:
- Donor’s ID
- Unique identification numbers
- PAN/Aadhaar card/passport/Driving License and another unique identification number.
- Donor’s address
- Section code (Section 35(1)(iii), Section 35(1)(ii), Section 35(1)(iia))
- Donor’s name
- receipts whether Cash, draft/cheque/draft, kind, and others)
- Donation type whether specific, , restricted grant, corpus or others
Form 10BD Applicability
Every organization that comes under charitable institutions including trusts, colleges, schools, research institutions, universities and others are eligible to file Form 10BD income tax. Form 10BD is required to be filled by the organizations which has following registration
Section 35 (1A) (i) of the Act
Section 80G (5) (viii) of the Act
Form 10BD Due Date
Form 10BD due date for is 31st May for end of each financial year. This signifies that all eligible trusts, organizations, and institutions need to file the donation return in Form 10BD on or before 31 May in the following financial year in which they received the donation.
In the scenario of failure to provide a donation return owithin a prescribed time, an additional fee and a penalty may be levied. As per Section 234AG of the Income Tax Act, a penalty fee of Rs 200 per day is applicable for any delay.
Additionally, according to Section 271K of the Act, failure to furnish the statement of donation in Form 10BD can attract a minimum penalty of Rs 10,000 and a maximum penalty of Rs 1,00,000.
Which donations are eligible for claiming the deduction under section 80G?
To claim a deduction under Section 80G, the donation should be in the form of money and not in form of goods or services. The deduction can only be claimed for cheque, cash or electronic transfer.
it is important to note that donations which are made in cash exceeding Rs. 2,000 will not be eligible for the deduction under Section 80G. Donors will ensure that they receive a receipt for the donation. The receipt would specify the amount of donation, name of donor and 80G Registration number and address of the charitable institution or fund.
Donors should also check the eligibility and maximum limit for deduction for each institution or fund before donating. It is important to note that the deduction limit whether qualify amount is 100% or 50% and eligibility criteria can vary depending on the institution or fund to which the donation has been made. in
What points should I keep in mind for claiming this deduction?
Some points to be kept in mind while claiming deduction u/s 80G are as follows:
- If you make any donation to a foreign trust then no deduction u/s 80G will be allowed.
- Any donation made to political parties, like souvenirs, pamphlets, etc, will not be eligible for deduction under this section. Although contributions (other than cash) to political parties are eligible for deduction u/s 80GGB & 80GGC. For more detail, refer to our guide.
- All donations do not enjoy deduction u/s 80G. Donations made to only specified funds are eligible, the names of which are enlisted above.
A taxpayer can claim a deduction in respect of donations to certain funds/ institutions under section 80G. For claiming a deduction, a donor should not forget to take the donation receipt containing the name, PAN, address, and registration number of the donee, along with the donor’s name, amount donated, and mode of payment. As the details of the donation would be required to be entered while filing ITR. Donations should be paid by any mode other than cash in case the amount of donation exceeds Rs.2000/-
Penal provisions
Organization registered under section 80G , is required to furnish certificate in form 10BE, amount received to every donor and also required to file statement of donation received to Income tax department in form 10BD, On non-compliance of above assesse will become assesse in default and liable to penalty u/s 271K and the quantum of penalty will be
– Minimum: Rs 10,000
– Maximum: Rs 1,00,000
Latest questions about 80G Registration
80G Registration is given by income tax department, it provides tax exemption to donor as per prescribed limit.
80G registration process in 100% online , provisional registration is given for 3 years.
One month is maximum time how ever certificate may be received earlier.