12A and 80G registration in Delhi
- Governing lawIncome-tax Act, 2025
- AuthorityCIT (Exemptions), Delhi
- Forms104 and 105
- Government feeNil
Registering a trust, society or Section 8 company in Delhi creates the organisation. It does not make it tax exempt, and it does not make donating to it attractive. Those are two separate approvals under income tax law, doing different jobs on opposite sides of the same donation.
The registration, which everyone still calls 12A, stops the Income Tax Department taxing your NGO on its own receipts. Without it, donations, grants and programme income are taxed like the income of any other entity, which is the outcome that surprises most first-time trustees in Delhi. The 80G approval does nothing for the NGO. It changes the position of the person giving you money, by letting them claim a deduction. The sequencing rule is simple: you cannot get 80G without the registration.
The regime has changed twice in five years. Section 12AB, effective 1 April 2021, replaced the perpetual 12AA registration with a time-limited, renewable one. Then the Income-tax Act, 1961 was repealed altogether with effect from 1 April 2026, and the whole non-profit regime moved into Part B of Chapter XVII of the Income-tax Act, 2025. For the national overview see 12A and 80G registration in India, or the 12AA registration status page if you hold, or think you hold, a pre-2021 certificate.
Legal framework
Governing law: Income-tax Act, 2025, Part B of Chapter XVII (Sections 332 to 355) and Section 133 | Authority:Commissioner of Income Tax (Exemptions) for Delhi | Forms: 104 (provisional), 105 (regular, renewal, modification) | Orders: Form 106 and Form 107 | Government fee: Nil | In force from: 1 April 2026
What changed on 1 April 2026
The Income-tax Act, 1961 was repealed and the non-profit regime was rewritten. Most pages still describe the old sections. Here is the mapping, and it applies to your NGO in Delhi exactly as it does everywhere else.
- In force from1 April 2026
- RegistrationSection 332
- Donor approvalSection 354
- Existing certificatesCarry over
| What you knew it as | Income Tax Act, 1961 | Income-tax Act, 2025 | What it does |
|---|---|---|---|
| 12A registration | Sections 12A, 12AA, 12AB | Section 332 | Registration that exempts the organisation's income |
| 10(23C) approval | Section 10(23C) | Section 332 | Merged into the single registration route |
| 80G, institution side | Section 80G(5) | Section 354 | Approval of the institution receiving donations |
| 80G, donor side | Section 80G | Section 133(1)(b)(ii) | The deduction the donor actually claims |
| Form 10A | Provisional application | Form 104 | Provisional registration and approval |
| Form 10AB | Regular, renewal, modification | Form 105 | Regular registration and approval |
| Form 10AC | Provisional order | Form 106 | Order carrying the Unique Registration Number |
| Form 10AD | Regular order | Form 107 | Order granting or rejecting regular registration |
| Form 10BD | Statement of donations | Form 113 | Annual donation statement under Section 354(1) |
| Form 10BE | Donor certificate | Form 114 | Certificate issued under Section 354(1)(g) |
| Section 115TD | Tax on accreted income | Section 352 | Exit charge at the maximum marginal rate |
| Accumulation beyond 15% | Section 11(2), Form 10 | Section 342 | Accumulation for a specified purpose, up to 5 years |
Who the changeover did not save
The carry-over protects a registration that was valid and uncancelled on 1 April 2026. It does nothing for one that had already lapsed, and the largest group in that position is organisations that never migrated their old 12AA registration to 12AB before the final CBDT deadline of 30 June 2024. Those entities are not registered non-profit organisations. They are unregistered, their income is taxable, and any 80G receipt they have issued since is unusable by the donor. If that might describe your organisation in Delhi, check the position before filing anything else, starting with our 12AA registration status in Delhi page.
What is actually different in Delhi
Honest answer: almost nothing. Unlike trust and society registration, this one is entirely central, and knowing that saves you from advice that invents a local process.
| Element | Central or local | What it means for an NGO in Delhi |
|---|---|---|
| Governing statute | Central | The Income-tax Act, 2025 applies identically in Delhi |
| Application forms | Central | Form 104 and Form 105; no Delhi specific form exists |
| Filing portal | Central | incometax.gov.in, filed online with no office visit |
| Government fee | Central | Nil everywhere, including Delhi |
| Timelines | Central | Same statutory periods across India |
| Validity and renewal | Central | Up to ten tax years for a smaller NGO; five-year 80G |
| Deciding authority | Local | The Commissioner (Exemptions) charge covering Delhi |
| Constitution document | Local | Issued by the Sub-Registrar or Registrar of Societies in Delhi |
| Activity evidence | Local | Your programme records from work actually done in Delhi |
| Grant and CSR opportunities | Both | Central schemes plus Delhi state schemes and local corporate CSR |
Why this page does not promise a special Delhi process
Trust and society registration genuinely differ by state, because they are state law. This registration is not. The statute, the forms, the conditions, the fee and the deadlines are identical whether you file from Delhi or anywhere else. What actually varies is the file you put in front of the Commissioner: how your constitution was drafted by whoever registered you in Delhi, and how well you can evidence the work you have done locally. That is where the outcome is decided, and it is what we work on.
Two approvals, one form One filing, two different beneficiaries
A single Form 104 or Form 105 carries both applications. They remain two approvals, with two validity periods and two renewal dates, cancelled independently of each other.
- The registration exempts your organisation's income
- 80G gives your donor a deduction on what they give
- No registration means no 80G, at any time
Validity, renewal and the deadline that catches everyone
The registration is time-limited and the two approvals no longer expire together. This section is the one to read twice.
| Your situation | Form | When to apply | Validity granted |
|---|---|---|---|
| Activities not yet commenced | Form 104 | Any time during the tax year | 3 tax years, or until 6 months from commencing activities |
| Activities commenced, never registered | Form 105 | Any time during the tax year | 5 tax years, or 10 under Section 332(5) |
| Provisionally registered, activities now commenced | Form 105 | Within 6 months of commencing activities | 5 tax years, or 10 under Section 332(5) |
| Provisional registration running out, activities not commenced | Form 105 | At least 6 months before it expires | 5 tax years, or 10 under Section 332(5) |
| Renewing an existing registration | Form 105 | At least 6 months before expiry | 5 tax years, or 10 under Section 332(5) |
| Registration became inoperative | Form 105 | During the relevant tax year | 5 tax years, or 10 under Section 332(5) |
| Objects modified | Form 105 | Within 30 days of the modification | 5 tax years, or 10 under Section 332(5) |
When you get ten tax years instead of five
Section 332(5) extends a regular registration from five tax years to ten where the organisation's total income, computed before the exemption, did not exceed ₹5 crore in each of the two preceding tax years. It carries over the relief the Finance Act, 2025 first gave to Section 12AB. Two things about it are regularly misread: it applies to a regular registration, not to a first provisional one, and the ₹5 crore test looks at both preceding years, so a single large grant year drops you back to the five-year cycle.
The deadline most new NGOs miss
A provisionally registered organisation must file Form 105 within six months of commencing its activities. Because activities almost always begin well inside the three-year provisional window, the operative trigger is the start of activities, not the expiry date. Organisations that read "three years" and diarise the expiry are already late. If the window closes, the registration lapses, income for the intervening period becomes taxable, 80G receipts already issued become unreliable, and Section 352 can tax the accreted income at the maximum marginal rate.
Practitioner insight (IncorpX NGO tax team)
The ten-year validity has quietly created a new failure mode. An organisation that renews and sees a ten-year certificate stops thinking about renewals altogether, and the 80G approval, still on its five-year cycle, expires unnoticed halfway through. The first sign is usually a donor asking why their donation certificate is missing, or a CSR team rejecting a proposal on diligence. Track the two expiry dates as two separate diary entries from the day the orders arrive, and do not assume the change of statute reset either of them: a certificate that was live on 1 April 2026 kept its original expiry date, it did not restart.
Documents required in Delhi
The Commissioner reads the constitution and the evidence of activity. Everything else in the file is supporting material.
- Trust deed, Delhi society certificate with memorandum and rules, or certificate of incorporation with MOA and AOA
- Registration certificate from the registrar that formed the entity
- PAN of the entity, matching the constitution exactly
- Name, address and PAN of every trustee, director or office bearer
- Note on the activities actually carried on in Delhi
- Programme reports, beneficiary records, photographs and bills
- Audited accounts for up to 3 preceding years
- Balance sheet and income and expenditure account
- Details of any existing, refused or cancelled registration
- FCRA registration details, if held
The four clauses that decide the application
Before anything else, check that your constitution contains all four: an irrevocability clause; a clause applying all income and property solely to the objects; a bar on any benefit to founders, trustees or their relatives; and a dissolution clause directing remaining assets to another registered non-profit organisation with similar objects. A constitution missing any one of these will be queried, and amending a trust deed after the fact is far harder than amending a society's rules or a company's memorandum.
Guides and resources
Deeper reading on the exemption regime, the tax framework for non-profits, and the CSR and compliance obligations that depend on holding the registration and the 80G approval.
How to apply for 12A and 80G from Delhi
Ten steps, filed entirely online with no government fee and no office visit. The work is in the first five.
Review the constitution against the statutory conditions
Check the deed, rules or memorandum for charitable objects, irrevocability, application of income to the objects, a dissolution clause pointing at another registered organisation, and the absence of benefit to founders. Most rejections are prevented or caused here.
Identify your row in the Section 332(3) table
Seven situations are listed, covering an organisation that has not commenced activities, one that has commenced but was never registered, conversion from provisional, renewal, an inoperative registration, and a modification of objects. The row decides the form, the deadline and the validity period you will get.
Compile the entity and office bearer records
PAN of the entity, the registration certificate issued in Delhi, and the names, addresses and PAN of every trustee, director or office bearer, plus details of any registration previously granted, refused or cancelled.
Prepare the activity note with evidence
A note on the work actually carried on in Delhi, backed by programme reports, beneficiary records, photographs and bills. An application describing intentions rather than evidenced work is the second most common cause of a query.
Compile the financial statements
Audited annual accounts for up to three preceding years where the entity has existed that long. The accounts must be consistent with the activity note, because inconsistency between the two is what triggers detailed scrutiny.
File Form 104 or Form 105 online
Filed on incometax.gov.in under the organisation's own login, verified by digital signature or electronic verification code. A single form carries both the Section 332 registration and the Section 354 approval. There is no government fee and no visit to any office in Delhi.
Respond to the Commissioner (Exemptions) notice
On a Form 105 application the Commissioner having jurisdiction over Delhi issues a notice seeking documents and explanations. The response is filed online within the stated time, and a complete first response materially shortens the process.
Receive the order in Form 106 or Form 107
Provisional registration and approval come in Form 106 with a Unique Registration Number. An order on a Form 105 application comes in Form 107. Keep it with the constitution; funders ask for whichever order is currently in force.
Set the two renewal calendars separately
Record the registration validity, ten tax years for a smaller organisation meeting the Section 332(5) income condition and five otherwise, and the 80G approval validity, still five years. Diarise them as two separate dates.
Run the ongoing compliance cycle
Apply at least 85% of regular income to the objects each year or file the statement of accumulation under Section 342 before the return due date, file the prescribed audit report, file the return on time, and file Form 113 with Form 114 certificates by 31 May.
Get your registration and 80G file right the first time
Constitution reviewed, activity note evidenced, Form 104 or Form 105 filed and the CIT(E) notice handled for your NGO in Delhi. Nil government fee, from a ₹1,999 professional fee.
FAQs about 12A and 80G in Delhi
Questions sourced from real search queries, the Income-tax Act, 2025 and our experience filing 4,000+ exemption applications.
- Constitution: trust deed registered in Delhi, or the Delhi society registration certificate with memorandum and rules, or the certificate of incorporation with the MOA and AOA.
- Identity: PAN of the entity and the PAN, name and address of every trustee, director or office bearer.
- Activity: a note on the work actually carried on in Delhi, with programme reports, beneficiary records, photographs and bills.
- Financials: audited accounts for up to three preceding years.
- Disclosures: any existing, refused or cancelled registration, and FCRA details if held.
Make your NGO in Delhi tax exempt
Talk to an IncorpX NGO tax expert for a free consultation on your constitution, your activity evidence and the right application route. Nil government fee, professional fee ₹1,999.
Nebin Binoy 
