Complete 12A / 80G Registration Document Checklist
Income Tax Exemption and Donor Deduction Approval for Charitable Trusts, Societies, and Section 8 Companies. Form 10A for fresh / provisional registration and Form 10AB for conversion or renewal — generated from the same checklist used by the interactive tool below.
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Charitable / Religious Trust
Certified copy of the Trust Deed — all pages, self-attested by Managing Trustee
Deed of amendment / modification, if any changes were made after original registration
Registration certificate from the Charity Commissioner (Maharashtra) or state registering authority under BPT Act / State Trust Act
Society (Societies Registration Act)
Certificate of Registration under the Societies Registration Act
Memorandum of Association (MoA) — certified copy
Rules and Bye-laws — certified copy
Any amendment to MoA or Bye-laws, if made
Section 8 Company (Companies Act 2013)
Certificate of Incorporation — issued by ROC (MCA)
Memorandum of Association (MoA)
Articles of Association (AoA)
Any amendment to MoA / AoA, if made
Documents by Application Type
Fresh / Provisional Registration — Newly registered entity (Form 10A)
Identity & Registration Proofs
PAN card of the entity — self-certified copy
Digital Signature Certificate (DSC) of the authorised signatory, OR Aadhaar OTP access on the e-filing portal
Financial Documents
Opening Balance Sheet, if the entity already has any corpus or assets at the time of application
Bank account details — if account is already opened (not mandatory for a brand-new entity)
No prior-year financials are required for a newly registered entity applying for provisional registration — the department grants 3-year provisional registration on the basis of constitutional documents and proposed activity note alonePractical Note
Activity & Purpose Evidence
Detailed note on proposed charitable activities — objectives, target beneficiaries, geographic area of operation
For a brand-new entity with no activity history, a well-drafted proposed activity note and clear trust deed objects are the most important items for securing provisional approvalPractical Note
Other Registrations & Declarations
Declaration that funds will not be applied outside India or for non-charitable / non-religious purposes
Details of any show-cause notice, assessment order or Income Tax Department correspondence relating to exemption status, if received
Fresh / Provisional Registration — Entity already in existence (Form 10A)
Identity & Registration Proofs
PAN card of the entity — self-certified copy
Digital Signature Certificate (DSC) of the authorised signatory, OR Aadhaar OTP access on the e-filing portal
Financial Documents
Audited financial statements for all financial years since inception
Balance Sheet and Income & Expenditure Account — all years from date of registration to latest year
Receipts and Payments Account for each year
Corpus donation details and their accounting treatment
Details of investments held — bank FDs, property, securities, etc.
Bank account statements for all accounts
An entity already in existence for one or more years must submit audited financials for all past years even for a fresh provisional application — the exemption from financials applies only to newly registered entities with no activity historyPractical Note
Activity & Purpose Evidence
Narrative note on charitable activities actually carried out since inception
Annual reports for each year, if prepared
Photographs, brochures, camp reports or other evidence of charitable activities conducted
Beneficiary records — lists, attendance, medical camp registers, scholarship recipients, etc.
List of major donors and grants received with stated purpose
Even though this is a fresh/provisional application, past activity proof is expected because the entity has an operating history — submit the same activity evidence as for a provisional → regular conversionPractical Note
Other Registrations & Declarations
Declaration that funds will not be applied outside India or for non-charitable / non-religious purposes
Details of any show-cause notice, assessment order or Income Tax Department correspondence relating to exemption status, if received
Provisional → Regular Conversion (Form 10AB)
Identity & Registration Proofs
PAN card of the entity — self-certified copy
Existing 12A / 12AB / Section 332 registration certificate or provisional registration order
Digital Signature Certificate (DSC) of the authorised signatory, OR Aadhaar OTP access on the e-filing portal
Financial Documents
Audited financial statements from date of inception to latest financial year
Balance Sheet and Income & Expenditure Account — all years since registration
Receipts and Payments Account for each year
Corpus donation details and their accounting treatment
Details of investments held — bank FDs, property, securities, etc.
Bank account statements for all accounts
From 2026, PCIT/CIT is verifying actual field-level activity for provisional → regular conversion. Financials alone are insufficient — activity proof with beneficiary records is being insisted uponPractical Note
Activity & Purpose Evidence
Narrative note on charitable activities actually carried out since inception or since last registration
Annual reports for each year, if prepared
Photographs, brochures, camp reports or other evidence of charitable activities conducted
Beneficiary records — lists, attendance, medical camp registers, scholarship recipients, etc.
Increasingly insisted upon by the department for provisional → regular conversion
List of major donors and grants received, with stated purpose of each
Other Registrations & Declarations
Declaration that funds will not be applied outside India or for non-charitable / non-religious purposes
Details of any show-cause notice, assessment order or Income Tax Department correspondence relating to exemption status, if received
Renewal of Existing Registration (Form 10AB)
Identity & Registration Proofs
PAN card of the entity — self-certified copy
Existing 12A / 12AB / Section 332 registration certificate or provisional registration order
Previous 80G / Section 354 approval certificate
Digital Signature Certificate (DSC) of the authorised signatory, OR Aadhaar OTP access on the e-filing portal
Financial Documents
Audited financial statements for the last 3 financial years
Balance Sheet and Income & Expenditure Account
Receipts and Payments Account for each year
Corpus and investment details
Bank statements for all accounts
Activity & Purpose Evidence
Narrative note on charitable activities actually carried out since inception or since last registration
Annual reports for each year, if prepared
Photographs, brochures, camp reports or other evidence of charitable activities conducted
Beneficiary records — lists, attendance, medical camp registers, scholarship recipients, etc.
Increasingly insisted upon by the department for provisional → regular conversion
List of major donors and grants received, with stated purpose of each
Other Registrations & Declarations
Declaration that funds will not be applied outside India or for non-charitable / non-religious purposes
Details of any show-cause notice, assessment order or Income Tax Department correspondence relating to exemption status, if received
Form 10BD (donation statement) filed for the years for which 80G renewal is sought
Always Required — Trustees & Address Proof
Trustees / Governing Body Details
Names, addresses and PAN cards of all trustees / members / directors
Aadhaar cards of all trustees / members / directors
Photographs of all trustees / members / directors
Details of family relationships among trustees / members
Required for related-party scrutiny and BPT Act compliance review
Board resolution / managing committee resolution authorising the applicant to sign and file the application
Details of any remuneration, benefit or property transferred to any trustee / member from the entity
Registered Office Address Proof
Latest electricity bill for the registered office — in the entity's name or owner's name
Property tax receipt or municipal khata, if available
NOC from landlord and registered rent / leave-and-licence agreement, if premises are rented or shared
If Applicable — Foreign Contributions (FCRA)
FCRA registration certificate
Latest FCRA annual return filed (FC-4)
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