Trust Registration with 12A and 80G Approval in Delhi

What trust registration and 12A/80G approval cover

Setting up a charitable organisation in India involves two distinct registrations that are often confused with each other. The first is legal formation — creating the entity itself, whether as a public charitable trust under a registered trust deed, a society under the Societies Registration Act, or a section 8 company under the Companies Act. The second is tax registration with the Income Tax Department under sections 12A (or 12AB) and 80G.

Formation alone does not give you tax benefits. Registration under section 12AB is what exempts the organisation's own income from tax, subject to the application-of-income conditions. Approval under section 80G is separate and is what allows your donors to claim a deduction on what they give you. Most serious institutional and corporate donors will not release funds to an organisation that cannot produce a valid 80G approval, so for fundraising purposes the two are effectively inseparable.

Our service covers drafting the trust deed or memorandum and rules, registration with the sub-registrar or Registrar of Societies, PAN and TAN, opening the organisation's bank account, filing Form 10A or 10AB for 12AB and 80G registration, responding to departmental queries on those applications, obtaining the registration certificate in Form 10AC, and the ongoing compliance that follows — donation receipts, the annual statement of donations in Form 10BD, donation certificates in Form 10BE, audit in Form 10B or 10BB, the ITR-7 return, and the periodic re-registration cycle.

Who needs this service

• New NGOs and charitable initiatives in Delhi that need a legal entity before they can accept donations or open a bank account.
• Existing trusts and societies without 12A or 80G that have been operating informally and are now being asked for registration numbers by donors.
• Organisations with provisional registration approaching the point where it must be converted to regular registration through a fresh Form 10AB application.
• Educational and medical institutions claiming exemption under section 10(23C) and needing the correct route chosen at the outset.
• Family and religious trusts where the settlor wants clear objects, a defined trustee succession and unambiguous beneficiary provisions.
• Organisations facing cancellation or query proceedings where the department has questioned the genuineness of activities or application of income.

Trust, society or section 8 company?

A public charitable trust is the simplest: a settlor, a trust deed, at least two trustees, and registration of the deed. Control stays with the trustee board and there is no annual general meeting requirement. It suits family-endowed and single-purpose charities.

A society requires a minimum number of members, a memorandum of association and rules, and registration with the Registrar of Societies. It is democratic in structure, with an elected governing body and annual general meetings, which suits membership-based organisations and associations.

A section 8 company is incorporated with the MCA and carries the heaviest compliance load, but also the highest credibility with corporate and CSR donors, since it files with the ROC and is publicly searchable. If you are considering this route, our company registration and ROC compliance in Delhi page sets out what the annual obligations look like.

Our registration process

1. Structure and objects consultation. We establish what the organisation will actually do, who will control it, and where the funding will come from — then recommend trust, society or section 8 company.
2. Drafting. The trust deed or memorandum and rules are drafted with care over the object clause, trustee powers, succession, and the irrevocability and dissolution provisions the Income Tax Department will scrutinise.
3. Registration of the entity. The deed is executed on appropriate stamp paper and registered with the sub-registrar, or the memorandum is filed with the Registrar of Societies.
4. PAN, TAN and bank account. The organisation obtains its own PAN and TAN and opens a bank account in the entity's name — a prerequisite for the tax registrations.
5. Form 10A / 10AB filing. We file the application for registration under section 12AB and approval under section 80G, supported by the deed, activity evidence, financial statements and trustee details.
6. Query handling and certificate. Departmental queries are answered with the supporting evidence, and the registration certificate in Form 10AC is delivered to you.
7. Ongoing compliance. Form 10BD statements, Form 10BE donation certificates, the audit report and the ITR-7 return are handled each year, and re-registration is filed before expiry.

Documents required

• Registered trust deed, or the memorandum of association and rules for a society, or the certificate of incorporation and MOA/AOA for a section 8 company
• PAN of the trust, society or company
• PAN and Aadhaar of every trustee, member of the governing body or director
• Photographs of trustees and their address proofs
• Proof of the registered office — ownership document or rent agreement with the owner's NOC and a utility bill
• Bank account statement in the organisation's name
• Financial statements for the preceding years where the organisation is already operating
• Evidence of charitable activity — project notes, photographs, beneficiary records, press coverage or annual reports
• Details of any existing registration, including FCRA registration or approval under section 10(23C)

Why choose us for 12A and 80G registration in Rohini

Most rejected 12A and 80G applications fail for one of two reasons: an object clause that permits activities which are not charitable within the meaning of section 2(15), or an inability to evidence that the organisation is genuinely carrying out the activities it claims. Both are avoidable, and both are much cheaper to prevent than to fix on appeal.

We draft the deed with the tax application in mind from the first line, and we tell clients honestly what activity evidence they need to build before applying rather than filing prematurely and absorbing a rejection. Where a trust already exists with a poorly drafted deed, we advise on supplementary deeds and amendments before the application goes in.

Our fees are transparent and quoted upfront based on the scope of work, with no hidden charges. Registration and the annual compliance retainer are quoted separately.

Charitable organisations still need the rest of the compliance stack: bookkeeping and audit services to produce the accounts that support the exemption, income tax return filing in ITR-7 each year, and occasionally GST registration where the organisation supplies goods or services commercially. Deed and constitutional documents fall under drafting of deeds in Delhi. For a fuller explanation of how the two registrations differ, read 12A and 80G registration explained, or see all our services.

Frequently asked questions about trust registration