12A and 80G Application Cover Letter
Prepare the cover letter for an NGO's application for income-tax registration and approval for donors' deduction.
Law version: Up to FY 2025-26 (Income-tax Act, 1961); Tax Year 2026-27 onwards (Income-tax Act, 2025). Checked on 26 Sep 2026.
What it is
A charitable or religious trust, society or Section 8 company must be registered with the Income-tax Department to have its income exempt, and approved for donors to claim a deduction. Up to 31 March 2026, applications were under Sections 12A / 12AB and 80G of the Income-tax Act, 1961 in Form 10A (provisional registration and re-registration) or Form 10AB (regular registration and renewal). From 1 April 2026 they are made under the Income-tax Act, 2025 in Form 104 (formerly Form 10A) or Form 105 (formerly Form 10AB). The cover letter summarises the entity, its objects, activities and finances.
When it is used
- A newly formed trust, society or Section 8 company applying for provisional registration.
- Converting provisional registration to regular registration after starting activities.
- Renewal before the registration expires.
What the template covers
- Entity name, type, registration number and date
- PAN and registered office
- Application for and stage
- Main object and activities
- Last year's income and expenditure
- Authorised signatory
Details you will need
The generator asks for the following. Fields marked with an asterisk in the form are required; the rest can be left blank and filled in later in Word.
Letter
Letter Date
Entity
Entity Name; Type; Registration No. (Trust Deed / Society Reg / CIN); Date of Registration; PAN; Registered Office
Application
Application For; Stage
Activity
Main Object; Activities undertaken (briefly); Last FY Income (₹); Last FY Expenditure (₹)
Signatory
Authorised Signatory; Designation
Stamp duty, registration and filing
Applications are filed online with the trust deed or memorandum, registration certificate, accounts and activity details. Provisional registration is generally valid for three years and regular registration for five years, with renewal applications due before expiry; check the current periods and timelines under the Income-tax Act, 2025 on incometax.gov.in. Delay can cause loss of exemption and tax on accreted income.
Applications made from 1 April 2026 are under the Income-tax Act, 2025 in Form 104 (formerly Form 10A) or Form 105 (formerly Form 10AB).
Generate the 12A & 80G Application Cover Letter
Fill in the form and download the draft as a Word file. It is a general template, not legal or professional advice; have it reviewed for your facts before you sign or rely on it.
Need this checked against your facts, or the registration or filing that follows (e.g. TDS returns, ITR)? Contact SKAG and Associates
Related documents
Frequently asked questions
Which form is used for 12A or 80G registration from April 2026?
Form 104 (formerly Form 10A) or Form 105 (formerly Form 10AB) under the Income-tax Rules, 2026.
Can a new NGO get 80G approval immediately?
A new entity can get provisional approval, which is converted to regular approval later after its activities start.
What documents are needed for 12A or 80G registration?
Usually the trust deed or memorandum, registration certificate, PAN, accounts for recent years and a note on activities.
This page gives general information for reference only. Laws, stamp duty rates and filing requirements change and differ between States, so confirm the current position for your case. Related: all document templates · free tax calculators · compliance calendar and guides.