Documents Required for 12A and 80G Registration: Checklist for Trusts, Societies and Section 8 Organisations
For 12A and 80G registration you need your entity's registration certificate and governing document (trust deed, society bye-laws or MOA/AOA), the entity's PAN, trustee or director details, a note on your activities, and financial statements where applicable. Exact annexures vary by form and by fresh or renewal case, so a CA confirms your list. As of September 2026.
What documents are required for 12A and 80G registration?
The core documents for 12A and 80G registration are your registration certificate, your governing document, the organisation's PAN, details of your trustees or directors, a note on your activities, and financial statements if you have been operating. As of September 2026, the exact checklist varies by form and by whether you are applying fresh or renewing, so treat this as a list-level guide and let your CA confirm the final set.
Say Faisal is the secretary of a registered society in Lucknow that runs a free health camp every month. A donor's CSR team has asked for an 80G certificate. Faisal has the society's registration certificate in a cupboard, the bye-laws in a file, and three years of accounts split between two treasurers. Before any form is filled, his job is to bring these into one folder and check that they agree with each other.
12A and 80G are two separate approvals (12A exempts your organisation's income; 80G lets donors claim a deduction), but they draw on the same set of documents. Both are applied for on the income tax e-filing portal, and Shunya's 12A & 80G registration page asks you to start by sharing your registration certificate, governing document and stated objects.
What is the document checklist for each type of organisation?
The checklist depends on how your organisation was formed, because the governing document is different for a trust, a society and a Section 8 company. This table is list-level and hedged as of September 2026; your CA confirms the exact requirement for your filing.
| Document | Trust | Society | Section 8 company |
|---|---|---|---|
| Registration proof | Registered trust deed | Society registration certificate | Certificate of Incorporation |
| Governing document with charitable objects | Trust deed | Memorandum and bye-laws | MOA and AOA |
| PAN of the organisation | Yes | Yes | Yes |
| Details of trustees, members or directors, with PAN or ID | Trustees | Governing body members | Directors |
| Note on activities (past or proposed) | Yes | Yes | Yes |
| Financial statements | If operating; may be required if no return has been filed | If operating | If operating |
| Copies of past income tax returns | Typically for renewals | Typically for renewals | Typically for renewals |
| FCRA certificate | If you hold one | If you hold one | If you hold one |
| Bank account details | Yes | Yes | Yes |
Documents are generally self-certified copies. If you have not yet incorporated, none of this can be prepared, and you would start with Section 8 company registration or a trust or society formation.
Do the documents change for a fresh application versus a renewal?
Yes: a fresh provisional application needs fewer financial documents than a renewal to regular registration, because a new organisation has little or no track record. Provisional registration is valid for three years, and regular registration is normally valid for five.
Fresh (provisional) application
For an organisation that has not started activities or has only just begun, the focus is on the governing document, the objects and a plan of proposed activities. Financial records are minimal at this stage. Under the older Form 10A, this is the entry-level form.
Regular registration and renewal
When you move from provisional to regular registration, or renew before expiry, the department reviews your past financial statements and activity reports. Under the older Form 10AB, renewal is filed at least six months before the current registration expires. Keep your accounts, income tax return copies and activity reports for the whole period in one place.
New forms from 1 April 2026
The Income-tax Act 2025 came into force on 1 April 2026, and the Income-tax Rules 2026 are reported to replace Form 10A with Form 104 and Form 10AB with Form 105. Reports say Form 104 was simplified and asks for fewer disclosures. Your CA confirms which form and which annexures apply on your filing date. For the timing in detail, read our guide to the 12A and 80G process and timeline.
Share your registration certificate and governing document and a CA will tell you what else is needed.
Start 12A & 80G registration →What must your financial statements and activity records show?
Your financials and activity records need to show that money received was applied to your charitable objects, and that no one connected to the organisation is benefiting privately. This is what the department looks at when it reviews an application, and it is why accounts are the document most likely to draw questions.
- Receipts and donations: a clear record of what came in and from where.
- Application of funds: expenditure that maps to the objects clause, not to unrelated activity.
- Related-party dealings: payments to trustees, founders or their relatives should be identifiable and reasonable.
- Activity reports: a short, dated record of programmes actually run (camps, classes, distributions), preferably consistent with the accounts.
- Audited accounts, if you have them: where the organisation is already operating, audited statements typically cover the last three years or the period since inception.
For 80G in particular, secondary sources report extra conditions such as no benefit to a particular religious community or caste, limits on religious expenditure and regular accounts. These are hedged, so ask your CA to confirm what applies to you.
Which document mismatches cause queries or rejection?
The most common trap is an objects clause that does not match what your organisation actually does, followed by gaps in receipts and application of funds. Applications tend to stall when the documents tell different stories.
Return to Faisal. His society's bye-laws list "promotion of education" as the only object, but all the activity in his accounts is health camps. Even though both are charitable, the department can ask why the objects do not cover the work, and an inadequate answer to a query letter is one of the reasons reported for rejection. The fix is usually to amend the objects or explain the activity, which is far cheaper before you file than after.
Other typical mismatches:
- Trustee or director names on the application that differ from the deed or the ROC record.
- PAN or address on the bank account that differs from the entity's.
- Missing or unsigned pages in the governing document.
- Accounts that do not reconcile to the bank statements.
- Objects that suggest a commercial purpose or benefit to specific persons.
We cover this in more depth in our guide to 12A and 80G rejection reasons. There is no official list, so these points are list-level and drawn from practitioner sources.
How should you prepare the documents before you apply?
The best preparation is to build one consistent folder and check every document against every other before anything is uploaded. This is a simple sequence you can follow.
- Collect the registration certificate and the governing document, and confirm every page is legible and complete.
- Read the objects clause against your actual activities and note any gaps.
- Confirm the entity PAN, address and bank details match across all documents.
- List every trustee, member or director with PAN or ID, and check the spelling against the deed.
- Assemble the financial statements and activity reports, if the organisation has been operating.
- Add the FCRA certificate if you hold one. If you plan to receive foreign donations and do not yet have it, see our FCRA registration page.
- Self-certify the copies as advised by your CA.
This is the same order Shunya's page describes: you share the registration certificate, governing document and objects, and a CA sends a checklist for what else is needed.
What happens once you send the documents to Shunya?
Once you share your documents with Shunya, a CA prepares Form 10A (or Form 10AB for renewal cases), files it on the income tax e-filing portal, handles any department query on your behalf and delivers your certificate. Shunya's professional fee is ₹1,999. It does not include the DSC issuer's charge, government fees or other statutory and third-party costs, which are billed separately and explained by your CA on the callback.
A practising Chartered Accountant reviews every filing. You can start by requesting a free callback on the 12A & 80G registration page (name and phone; a CA calls within the hour), or pay the professional fee online. You can also call or WhatsApp +91 80809 18797. For cost detail, see 12A and 80G registration cost and fees.
What documents are needed for 12A and 80G registration?
You typically need the registration certificate, the governing document (trust deed, society bye-laws or MOA/AOA), the entity's PAN, trustee or director details, a note on activities and financial statements where applicable. FCRA certificate, if held, is added. Your CA confirms the exact checklist for your form and case.
Do I need audited accounts for 12A and 80G?
It depends on the case. A fresh provisional application needs minimal financial records, while renewal to regular registration reviews past financial statements and activity reports. Where the organisation is already operating, audited accounts covering the last three years or since inception are commonly prepared. Confirm with your CA.
Can I apply for 12A and 80G before my NGO is registered?
No. 12A and 80G are follow-on registrations, so the organisation must already exist as a trust, society or Section 8 company with a governing document that states charitable objects. If you have not incorporated yet, you would register the entity first and then apply.
Are the documents different under the new Income-tax Act 2025?
The forms have reportedly changed from 1 April 2026: Form 104 in place of Form 10A and Form 105 in place of Form 10AB. Reports say Form 104 asks for fewer disclosures, but the core documents are similar. Your CA confirms which form and annexures apply on your filing date.
What if my objects clause does not match my activities?
Fix it before you file. A mismatch between the objects clause and actual activities is a commonly reported reason for department queries or rejection. Depending on the entity, this may mean amending the governing document or documenting the activity properly. Your CA can advise which is appropriate.
Do I need original documents or copies?
Self-certified copies of the governing document and registration certificate are generally used, as the filing is done electronically on the income tax e-filing portal. Keep the originals safe, as the department can ask for clarification. Your CA tells you how each copy should be certified for your case.
This article is for general information only. For your specific situation, consult a practicing CA.
Ready to register your 12A & 80G?
Request a free callback or pay the ₹1,999 professional fee online and a CA starts your filing. Government fees and other statutory costs are billed separately at actual cost.
Professional fee ₹1,999. Government fees, statutory costs and any third-party charges are billed separately; your CA walks you through them on your callback.