—Guide
12AB and 80G Registration for Telangana NGOs: Common Queries and Rejections
Practical points for Telangana NGOs applying for 12AB and 80G — deed and bye-law issues, activity evidence, state-law compliance, and how to respond to queries from the tax department.
Telangana trusts, societies and Section 8 companies apply for 12AB and 80G registration online, and applications are handled by the jurisdictional Commissioner of Income Tax (Exemptions). Many applications draw queries or are rejected over avoidable issues. This guide covers the common ones.
Deed and Bye-law Issues
- Objects that include business activities, or vague wording like 'any other activity'.
- Clauses letting trustees benefit from the trust's income or property.
- No irrevocability clause for trusts.
- Dissolution clauses that return assets to founders.
- Religious objects mixed with charitable ones, which have specific rules.
Where the deed has problems, a supplementary deed or amendment may be needed before applying.
Activity Evidence
For regular registration, the Commissioner examines whether activities are genuine. Keep photographs, beneficiary lists, reports, bills, and bank records linked to each programme.
Compliance With Other Laws
The Commissioner also checks compliance with other applicable laws. For Telangana societies, that includes annual filings with the District Registrar. Trusts that come within the state's endowments law should comply with it.
Responding to Queries
- Read the query carefully and respond within the time given.
- Answer each point with documents.
- Request more time if needed, rather than missing the deadline.
- Keep copies of everything submitted.
If Rejected
Rejection orders can be appealed to the Income Tax Appellate Tribunal. Sometimes it's quicker to fix the underlying issue and reapply, if timelines allow.
Getting Help
Think Filing handles 12AB and 80G applications for Telangana NGOs, including queries and appeals.