80G Registration is done after 12A registration. Getting 12A registration is a must for applying for registration of 80G under Income Tax Act, 1961.
If an NGO has obtained certification under section 80-G of Income Tax Act then donors of that NGO can claim exemption from Income Tax. Earlier it was not one time registration and it was necessary to get 80G Certificate renewed after validity period.
But as per Circular 7/2010 dated 27.10.2010 issued by the CBDT, all Trusts enjoying exemption u/s 80G as on 1.10.2009 and other Trusts obtaining 80G certificate after 1.10.2009 shall continue to hold and enjoy the same for perpetuity unless revoked by the Income Tax Authorities.
Checklist:
- NGO Registration certificate copy
- Details of activities of the NGO since its inception
- Audited accounts
- PAN Card copy
- Details of NGO’s members