80G and 12A are provisions under the Indian Income Tax Act, 1961 that provide tax exemptions and benefits to organizations that are engaged in charitable or religious activities. Here is some information about 80G and 12A registrations:

80G Registration

Section 80G of the Indian Income Tax Act allows donors to claim a deduction for donations made to certain charitable organizations. To be eligible for 80G registration, the organization needs to be registered as a Trust, Society, or Non-profit company under the relevant laws in India. Once registered under Section 80G, donations made to the organization are eligible for a tax deduction of up to 50% of the donated amount, subject to certain conditions.

Process of Accessing the 80G Registration:

Registration under this section will be processed by the Commissioner of Income Tax after receiving an application from the applicant in Form 10G. The application should be accompanied by the following documents:

• Registration Certificate
• MOA/Trust Deed
• NOC from the proprietor of the land where the registered office is situated.
• Copy of the Pan Card of the Trust/Institution.
• Copy of electricity bill, house tax receipt, or water bill
• Proof of welfare activities pursued
• Progress Report since the foundation of the NGO or for the previous 3 years
• The statement of accounts and balance sheet since the foundation/previous 3 years
• List of contributors along with their address and PAN.
• List of governing body of trustees with their contact details
• Copy of registration granted under section 12A or copy of notification issued under section 10(23)or section 10(23C).

Benefits of the 80G Certificate for NGOs

• As per society bylaws, 80G certification makes your NGO a promising prospect by enhancing the credibility of the organization and the reliability of those associated with it.
• 80G certification effectively enables an NGO’s donor to not just feel good about making a donation for a cause but also provides them with an incentive of having a tax advantage.
• Only an NGO registered under both 12A and 80G is eligible for availing of government funding.
• Getting an 80G registration also helps in securing foreign contributions.

12A Registration: 

Section 12A of the Indian Income Tax Act grants an exemption from income tax to charitable or religious organizations on their income. To be eligible for 12A registration, the organization needs to be registered as a trust, society, or non-profit company under the relevant laws in India. The registration needs to be done within a year from the date of establishment of the organization. Once registered under Section 12A, the organization is exempt from paying income tax on its income.

It's important to note that these registrations need to be renewed periodically to maintain their validity. Organizations can apply for 80G and 12A registrations with the Income Tax Department in India. It's recommended that organizations seek professional help in the application process, as it can be a complex and time-consuming process.