Introduction to 80G Renewal
Registration under Section 80G of the Income Tax Act, 1961 allows donors to claim tax deductions on donations made to eligible NGOs. To continue offering this benefit, organizations must renew their 80G registration within the prescribed timeline.
This Saving Mantra guide explains the step-by-step process for 80G renewal in India, ensuring uninterrupted donor benefits and full compliance.
What Is 80G Renewal?
80G renewal refers to:
- Renewal of regular 80G approval
- Conversion of provisional 80G to regular approval
Upon renewal:
- A new 80G certificate is issued
- Validity is generally 5 years
- Donors remain eligible for tax deductions
Who Must Apply for 80G Renewal?
80G renewal is mandatory for:
- Charitable Trusts
- Registered Societies
- Section 8 Companies
- NGOs holding provisional or expiring 80G approval
Non-renewal may result in loss of donor tax benefits.
Benefits of Timely 80G Renewal
- Continued donor tax deduction eligibility
- Increased donor trust and funding
- Compliance with Income Tax regulations
- Eligibility for CSR and institutional grants
Eligibility Criteria for 80G Renewal
To qualify for renewal, the NGO must:
- Hold valid 12AB registration
- Carry out genuine charitable activities
- Maintain proper books of accounts
- File income tax returns regularly
- Comply with donation reporting requirements
Step-by-Step Process for 80G Renewal in India
Step 1: Check Existing 80G Validity
Review:
- Expiry date of 80G certificate
- Type (provisional or regular)
- Compliance history
This helps determine renewal timelines.
Step 2: Prepare Required Documents
Documents commonly required:
- Existing 80G certificate
- 12AB registration certificate
- NGO registration certificate
- Trust deed / MOA / Bye-laws
- PAN of NGO
- Activity report
- Audited financial statements
- Donor and donation details
Step 3: File Online Application (Form 10AB)
- Login to Income Tax e-filing portal
- Select Form 10AB for 80G renewal
- Enter organizational and activity details
- Upload supporting documents
- Submit using DSC or EVC
Step 4: Verification & Clarifications
The Income Tax Department may:
- Request clarifications
- Ask for additional documents
- Examine donation utilization
Timely response is critical.
Step 5: Grant of Renewed 80G Approval
Once satisfied:
- Renewed 80G certificate is issued
- Validity: 5 years
- Approval number updated
Time Limit for 80G Renewal
- Application must be filed at least 6 months before expiry
- Processing time: 1 to 3 months
Late filing can cause temporary lapse of donor benefits.
Post-Renewal Compliance Obligations
After renewal, NGOs must:
- Issue donation receipts with approval details
- File Form 10BD annually
- Issue Form 10BE to donors
- Maintain proper accounts and records
Non-compliance may lead to cancellation of 80G approval.
Common Reasons for 80G Renewal Rejection
- Non-genuine charitable activities
- Incomplete or inaccurate documents
- Non-compliance with reporting requirements
- Misuse of donation funds
- Irregular income tax filings
How Saving Mantra Helps NGOs
Saving Mantra offers complete 80G renewal services, including:
- Eligibility and compliance review
- Documentation and application support
- Form 10AB filing
- Handling income tax notices
- Ongoing NGO compliance advisory
Disclaimer
This article is for informational purposes only and does not constitute legal or tax advice. Income tax laws and procedures are subject to change. Readers are advised to consult qualified professionals before filing 80G renewal applications. Saving Mantra shall not be responsible for decisions taken based on this content.