80G Registration Eligibility Criteria explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Before you apply, it is worth confirming that you actually qualify. This guide explains the 80G Registration eligibility criteria — who can apply, the conditions to meet, and the common reasons applications get rejected.
Who is eligible for 80G Registration
80G Registration applies to the following, under the Section 80G of the Income-tax Act, 1961:
- NGOs, trusts and Section 8 companies that want to offer donors a tax deduction on their contributions
- Non-profits raising funds from individuals and companies who expect an 80G receipt
- Entities that already hold (or are applying together for) 12A registration
Conditions you must satisfy
To qualify for 80G Registration (granted by the Income Tax Department (Commissioner of Income Tax / Exemptions), via the e-filing portal), you typically need to have in place:
- Valid 12A / 12AB registration certificate (mandatory prerequisite)
- Trust deed / society or Section 8 incorporation documents and MOA
- PAN of the organisation
- Registered-office address proof
- Audited accounts and ITR acknowledgements of the last 1–3 years
Common reasons applications are rejected
- Details on PAN, Aadhaar and supporting documents that do not match.
- An address proof that is outdated or does not match the declared premises.
- Choosing the wrong category, sub-clause or form for your activity.
- Missing a mandatory prerequisite registration or approval.
Fees, timeline and validity
| Particular | Details |
|---|---|
| Government fee | There is no government fee for filing Form 10A/10AB for 80G approval. |
| Processing time | Provisional approval typically within 15–30 days of a complete application. |
| Validity | Provisional 80G is valid for 3 years; regular approval is valid for 5 years and is renewable. |
| Issuing authority | Income Tax Department (Commissioner of Income Tax / Exemptions), via the e-filing portal |
Related guides on 80G Registration
- How to Get 80G Registration (Complete Guide)
- Documents Required for 80G Registration
- 80G Registration Fees & Government Charges
- 80G Registration Process Step by Step
- Benefits of 80G Registration
- 80G Registration Renewal: Process and Validity
- How to Cancel or Surrender 80G Registration
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Talk to an expert →Frequently Asked Questions
Who is eligible for 80G Registration?
NGOs, trusts and Section 8 companies that want to offer donors a tax deduction on their contributions. Non-profits raising funds from individuals and companies who expect an 80G receipt.
What conditions must I meet for 80G Registration?
You generally need: Valid 12A / 12AB registration certificate (mandatory prerequisite); Trust deed / society or Section 8 incorporation documents and MOA; PAN of the organisation.
Why do 80G Registration applications get rejected?
The most common reasons are mismatched details, an outdated address proof, choosing the wrong category, or missing a prerequisite registration.
Is there a turnover or size limit for 80G Registration?
Eligibility depends on the activity and thresholds under the Section 80G of the Income-tax Act, 1961; NGOs, trusts and Section 8 companies that want to offer donors a tax deduction on their contributions.
How long is 80G Registration valid once granted?
Provisional 80G is valid for 3 years; regular approval is valid for 5 years and is renewable.
Key Facts About 80G Registration Eligibility Criteria
- Applies in: All states across India, under the relevant central law.
- Mode: Mostly online via the official government portal.
- Typical timeline: Ranges from a few days to a few weeks depending on the case.
- Non-compliance: May attract penalties, interest or late fees.
- Expert help: TaxClue completes the entire process end to end for you.
Who is eligible for 80G Registration?
NGOs, trusts and Section 8 companies that want to offer donors a tax deduction on their contributions. Non-profits raising funds from individuals and companies who expect an 80G receipt.
What conditions must I meet for 80G Registration?
You generally need: Valid 12A / 12AB registration certificate (mandatory prerequisite); Trust deed / society or Section 8 incorporation documents and MOA; PAN of the organisation.
Over 90% of compliance penalties in India arise from missed due dates — timely handling can save businesses thousands of rupees each year.
80G Registration Eligibility Criteria: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.