80G Registration in Lucknow for NGOs, Trusts, Societies and Section 8 Companies
Your NGO needs donors. Donors look for a tax benefit before they release funds. 80G approval gives them one, and it gives your organisation a clear signal of government-recognised credibility.
My Legal Route handles complete 80G Registration in Lucknow, from eligibility review to the final approval order. We prepare your documents, file the correct form on the income tax portal, respond to departmental queries, and provide your approval number along with your donation receipt format.
What 80G Registration Means
Section 80G of the Income Tax Act allows a donor to claim a deduction on donations made to approved charitable institutions. Your NGO applies to the Income Tax Department for this approval. Once granted, every donor who contributes to you claims a deduction on their income tax return.
From 1 April 2026, the Income Tax Act, 2025 governs the process. Section 354 now carries the approval provisions of the earlier Section 80G, and Section 133 carries the donor deduction. Approved organisations are called Registered Non-Profit Organisations. The forms, deadlines and practical steps stay the same, so the term “80G Registration” remains in everyday use across Lucknow.
Why 80G Registration in Lucknow Helps Your NGO
- Higher donations: Individuals and companies prefer NGOs whose contributions reduce their tax outgoings.
- CSR eligibility: Corporate donors in Lucknow and Uttar Pradesh ask for your 80G and 12A numbers before releasing CSR funds.
- Government and grant access: Funding agencies treat 80G approval as a basic screening requirement.
- Public trust: A valid approval number on your receipt shows donors the Income Tax Department has verified your objects and accounts.
- Stronger fundraising campaigns: Online donation platforms list only approved NGOs in their tax-benefit category.
Who Qualifies for 80G Approval
Your organisation qualifies if it meets each of the following conditions.
- You are registered as a public charitable trust, a society under the Societies Registration Act, or a Section 8 company.
- You hold a valid registration under Section 332 of the Income Tax Act, 2025, earlier known as 12A or 12AB registration.
- Your objects serve the general public, not a particular religious community or caste.
- You spend no more than 5 per cent of total income on religious activity.
- You do not carry on any business activity outside your charitable objects unless you maintain separate books for it.
- You maintain regular books of accounts and get them audited.
- Your governing document bars distribution of income or assets to trustees, members or directors.
Political organisations and entities working for a single community fall outside the scope.
Documents Required for 80G Registration in Lucknow
Keep the following ready in soft copy before we file.
- PAN card of the trust, society or Section 8 company.
- Trust deed, society registration certificate, or certificate of incorporation with MOA and AOA.
- Existing 12A, 12AB or Section 332 registration order.
- Audited financial statements for the last three years, or from the year of formation for newer entities.
- Income tax returns filed for the last three years.
- List of trustees, members or directors with PAN, Aadhaar, address and contact details.
- Activity report with photographs, project details and beneficiary information.
- Proof of the registered office in Lucknow, such as an electricity bill, a rent agreement, or an ownership document with an NOC.
- Bank statement of the organisation for the last financial year.
- Darpan or NITI Aayog registration ID, where you receive government grants.
- FCRA certificate, where applicable.
- Digital signature of the authorised signatory, or EVC access on the income tax portal.
Step-by-Step Process
Eligibility review
We study your governing document, objects clause and accounts. Where the deed contains a clause blocking approval, we advise correcting it first.
Registration check under Section 332
Approval under 80G follows the organisation's registration. We confirm your registration status before filing.
Form selection
New organisations file Form 10A for provisional approval. Organisations converting provisional approval into regular approval, or renewing an existing approval, file Form 10AB.
Online filing
We file the application on the income tax e-filing portal using your digital signature and upload all supporting documents in the prescribed format.
Departmental queries
The Commissioner of Income Tax (Exemptions) issues a notice seeking clarification on objects, activities or accounts. We draft and file the reply within the given window.
Approval order
The department issues the order, which includes a unique registration number. Under the 2026 rules, the department issues this order in Form 107.
Receipt format and compliance setup
We provide a donation receipt template that includes your approval number and annual filing calendar.
Timeline: Provisional approval usually arrives within 15 to 30 days. Regular approval through Form 10AB takes one to six months, depending on the queries raised by the Exemptions circle.
Validity and Renewal
Type of approval | Form filed | Validity |
Provisional approval, new NGO | Form 10A | 3 years |
Regular approval | Form 10AB | 5 years |
Renewal of regular approval | Form 10AB | 5 years |
Two timing rules control your renewal.
- Apply for renewal at least six months before your approval expires.
- If you hold provisional approval, apply for regular approval within 6 months of starting activities or within 6 months before the provisional approval expires, whichever comes first.
Note the difference between the two registrations. Registration of the organisation under Section 332 is valid for 10 years if total income remains within ₹5 crore in each of the two preceding years. The 80G approval still runs for five years. Both need separate tracking.
Missed the September 2025 deadline? CBDT Circular 06/2026, dated 2 July 2026, condones the delay in Form 10AB applications filed between 1 October 2025 and 31 March 2026 for 80G approval. Jurisdictional officers will dispose of these applications on merit up to 31 December 2026. Contact us promptly if your application was rejected solely due to a delay.
Annual Compliance After Approval
Approval brings recurring duties. Miss them, and the department withdraws the benefit.
- Form 10BD by 31 May each year, listing every donor with PAN, address, amount and mode of payment
- Form 10BE certificate issued to each donor after Form 10BD goes through
- ITR-7 filed every year, even where your income stays below the taxable limit
- Form 10B or Form 10BB audit report, based on your income level
- 85 per cent application rule, requiring you to spend at least 85 per cent of income on your objects
- Separate books of accounts, with donation records preserved for verification
My Legal Route handles this yearly cycle for NGOs across Lucknow, so your approval stays clean through its full term.
What Your Donors Get
- Individual, HUF, company and firm donors all claim the deduction.
- Most NGO donations qualify for a 50 per cent deduction, capped at 10 per cent of the donor's adjusted gross total income.
- Cash donations above ₹2,000 are not tax-deductible. Ask donors to pay through cheque, UPI, NEFT, RTGS or net banking.
- The deduction applies under the old tax regime. Donors under the new regime do not qualify.
- Donors need Form 10BE from you to support their claim during processing.
Common Reasons for Rejection
- Objects clause worded for a single religious community or caste.
- Gap between the objects in the deed and the activity on the ground.
- No proof of charitable work since formation.
- Unaudited or incomplete accounts.
- Wrong form filed, such as Form 10A where Form 10AB applied.
- Late filing beyond the statutory window.
- No reply filed against the notice from the Exemptions circle.
We screen for each of these before filing, which helps keep your application free of avoidable rejection.
Why NGOs in Lucknow Work With My Legal Route
Your 80G file passes through the Exemptions circle, where clean paperwork and quick replies decide how fast approval reaches you.
- Ten Years of Practice: Since 2015, we have served over 5,000 entrepreneurs and organisations, handling registrations, approvals and annual filings across India.
- Deed Correction Support: We rewrite objects clauses that block approval, prepare supplementary deeds, and file amendments before your application reaches the department.
- Complete NGO Support: Trust, Society and Section 8 formation, Section 332 registration, 80G approval, Darpan ID, FCRA guidance and annual filing together.
- Direct Query Handling: We draft replies to Exemptions Circle notices, follow up with the officer and track your application through to the order.
- Fixed Upfront Quote: You receive the full cost before work starts. We add no charge midway and bill no hidden professional fee.
Book Your 80G Registration in Lucknow
Every month without 80G approval costs your NGO donations; you will never recover it. Get approval, give donors a valid tax receipt, and open the door to CSR funding.
Talk to our NGO compliance team for a free eligibility check on your trust deed and accounts. We will tell you which form applies to you, what your timeline looks like, and what your total cost is before you commit to anything.
Call us at 09716778456 visit our Lucknow branch office: 2/152, Vivek Khand-2, Gomti Nagar, Lucknow, Uttar Pradesh-226010, INDIA
Frequently Asked Questions
Do I need 12A registration before applying for 80G?
Yes. Registration of your organisation under Section 332, formerly known as 12A or 12AB, comes first. The Income Tax Department rejects an 80G application filed without the required certificate. We file both together for new NGOs, which saves time.
How long does 80G Registration in Lucknow take?
Provisional approval through Form 10A usually arrives within 15 to 30 days. Regular approval under Form 10AB takes 1 to 6 months, as the Commissioner of Income Tax (Exemptions) reviews your activity records and accounts before passing the order.
Does 80G approval last forever?
No. Provisional approval runs for three years and regular approval for five years. File Form 10AB at least six months before expiry. Skipping renewal ends the tax benefit for your donors from the expiry date.
What deduction does my donor receive?
Most donations to an approved NGO qualify for a 50 per cent deduction, subject to a 10 per cent cap on the donor’s adjusted gross total income. Specified government funds qualify for a 100 per cent deduction. The benefit applies only under the old tax regime.
Are cash donations eligible?
Cash donations up to ₹2,000 qualify. Any amount paid in cash above ₹ 2,000 is not deductible. Collect larger donations through UPI, cheque, NEFT, RTGS or net banking.
Do I file anything every year after approval?
Yes. File Form 10BD by 31 May listing every donor, issue Form 10BE certificates, file ITR-7 and submit your audit report in Form 10B or 10BB. My Legal Route manages this cycle for you.
Do religious trusts qualify?
A trust working for a single religious community or caste does not qualify. A trust serving the general public qualifies, provided religious spending stays within 5 per cent of total income.