When NGO (trust, society or nonprofit company) get registered with Income Tax department under Income Tax Act 1961, to claim tax exemption for their income, it called the 12A registration. Your registration application may be approved or denied by the income tax authorities.bi Additionally, be aware that if the Income Tax Department finds that an NGO is not currently in compliance with the law, it may cancel the NGO's 12A registration.

CONDITIONS TO BE FULFILLED UNDER SECTION 80G

The following requirements must be met in order for section 80G approval to be granted:
i. Any money that is not exempt, such as company income, should not be received by the NGO. If the NGO generates revenue from its business, it must keep separate books of accounts and refrain from using donations for other purposes.
ii. There should be no provision in an NGO's bylaws or objectives for using its assets or profits for things other than philanthropic ones.
iii. The NGO does not strive to advance a specific caste or religious group.
iv. The non-profit keeps accurate records of its income and expenses.
v. Under section 25 of the Companies Statute of 1956, the Societies Registration Act of 1860, or any other legislation that is comparable to those acts, the NGO is lawfully registered.
A registered trust deed, a certificate of incorporation, or a society registration certificate copy of the audited annual accounts for the last three fiscal years that have been self-certified
(If getting government grants) NGO DARPAN ID FCRA ID (if accepting donations from overseas) copy of the certification previously received under 12A and 80G that has been self-certified.