What the registration does for a trust, why it is not the same as 80G, and what a donor should ask to see
Published: 21 October 2026 | Updated: 21 October 2026 | By Millat Charitable Trust
When people look at a charity's website or donation receipt, they often see two terms next to each other: 12A and 80G. Many assume they mean the same thing. They do not. 12A is about the trust's own income and whether it is taxed. 80G is about the person who donates and whether that person can reduce their taxable income. This guide explains both in plain language, using the Income Tax Department's published material, and shows what changed when the Income-tax Act, 2025 came into force.
If you are a donor, the short version is this: 12A tells you the trust is registered with the tax department as a charitable or religious trust; 80G tells you whether your donation can give you a tax deduction. Our separate guide to the 80G donation tax deduction covers the donor side in detail.
"12A" refers to section 12A of the Income Tax Act, 1961. The Income Tax Department explains that a trust created wholly for charitable or religious purposes is allowed various benefits under the Act, including exemption of its income under section 11. Section 12A sets out the conditions such a trust must meet to get those benefits, and registration with the department is the central one. In everyday speech, a trust that has completed this registration is said to have "12A registration" or a "12A certificate".
In practical terms, registration means that income the trust applies to its charitable objects, such as running a clinic or a school, is not taxed the way an ordinary business's income is. The department's help page notes that trusts which are not exempt and have not obtained the required approvals or registrations are assessed as an association of persons (AOP), which means their income is taxed in the normal way.
You may also see the terms 12AA or 12AB on certificates and websites. These are related sections of the same Act that deal with the procedure for granting registration. For a donor, the useful document is the registration order itself: it shows the trust's name and PAN and the period for which the registration is valid.
According to the Income Tax Department's e-Filing portal, a charitable or religious trust, institution, association or company applies for registration or provisional registration (and for approval or provisional approval) using Form 10A, filed online on the portal. The application goes with the trust's documents, such as its trust deed and registration certificate, and the department issues an order granting or rejecting it.
Registration is not a one-time badge. The department's page on returns and forms for trusts lists several filings that apply to charitable or religious trusts. They are useful for donors to know, because they show what a well-run trust should be able to talk about:
| Form | What it is (as described by the Income Tax Department) |
|---|---|
| Form 10B or 10BB | Audit report from an accountant under section 12A(1)(b). Form 10B applies if the trust's total income exceeds 5 crore rupees in the year, if it received any foreign contribution, or if it applied any income outside India; Form 10BB applies in other cases. |
| ITR-7 | Return of income for persons required to file under section 139(4A), which covers income from property held under trust for charitable or religious purposes. |
| Form 10BD | Statement of donations received in a financial year, to be filed by 31 May of the following year. |
| Form 10 | Statement for accumulating or setting apart income for a specific purpose. |
| Form 9A | Option used when the trust's application of income falls short of 85 percent in a year because income was not received or for other reasons. |
The 85 percent figure in the last row is worth noticing: the rules expect a registered trust to actually spend most of its income on its charitable objects, not simply hold it.
| Question | 12A registration | 80G approval |
|---|---|---|
| Who benefits? | The trust: its income can be exempt under section 11 | The donor: a deduction while computing taxable income |
| What does the donor get? | Nothing directly | For most charitable trusts, 50 percent of the donation, within 10 percent of adjusted gross total income |
| Papers to ask for | Registration order with validity dates | 80G approval order, donation receipt and Form 10BE certificate |
The two are linked. The Income Tax Department's FAQ on section 80G lists the conditions an institution must meet to be eligible for 80G. The first is that the institution's income should be exempt under sections 11 and 12 or certain clauses of section 10. Others include that it must not use funds for non-charitable purposes, must not be for the benefit of a particular religion or caste, must maintain regular accounts, must be approved by the Principal Commissioner or Commissioner of Income Tax, must file prescribed statements and must issue donation certificates to donors.
So a trust can hold 12A registration without 80G approval. In that case its own income may be exempt, but donors cannot claim an 80G deduction for giving to it. If the tax benefit matters to you, ask specifically about 80G.
The e-Filing portal's form mapping guide states that the Income-tax Act, 2025 is effective from 1 April 2026 and that forms have been renumbered under it. The guide maps the old trust forms as follows:
In other words, the idea of "12A registration" continues under the new Act, but the section numbers and form numbers are different. Older certificates and receipts will still show the 1961 references. If you are reading a document issued after 1 April 2026, expect to see the new numbers, and check the current rules on the e-Filing portal when in doubt.
Millat Charitable Trust publishes its trust deed and executive body on this website. For any document you would like to see before supporting us, please write through our contact page.
It is registration of a charitable or religious trust with the Income Tax Department under the conditions in section 12A of the Income Tax Act, 1961. It allows the trust to claim benefits such as exemption of its income under section 11. The trust applies online in Form 10A.
12A registration concerns the trust's own income and whether it is exempt from tax. 80G approval concerns donors and allows them to claim a deduction for their donation. A trust can have 12A registration without 80G approval, in which case donors get no 80G deduction.
Not directly. The donor's deduction comes from section 80G, and only if the trust holds a valid 80G approval at the time of the donation. Ask for the 80G approval order, a receipt with the trust's PAN and the Form 10BE certificate.
According to the e-Filing portal's form mapping guide, from 1 April 2026 registration of a non-profit organisation is under section 332 of the 2025 Act. Form 10A is now Form 104 and Form 10AB is now Form 105.
The Income Tax Department lists an audit report from an accountant under section 12A(1)(b): Form 10B if total income exceeds 5 crore rupees, if the trust received foreign contribution or applied income outside India, and Form 10BB in other cases.
General information only, not tax advice. Check the official sources below or ask a chartered accountant.