80G Registration in Pune: Donor Tax Deduction for Trusts, Societies, and Section 8 Companies

Pune's corporate landscape generates significant CSR funding potential. Over 200 companies headquartered in Hinjewadi IT Park, Rajiv Gandhi Infotech Park, Kharadi IT Park, Chakan Industrial Area, and MIDC Bhosari are mandated under Section 135 of the Companies Act 2013 to spend 2% of average net profits on CSR activities. These companies prefer donating to NGOs with valid 80G and CSR-1 registrations. Maharashtra adds a prerequisite layer: trusts must have Charity Commissioner registration under the Bombay Public Trusts Act 1950 before the Income Tax Department accepts the 80G application. Learn more about 12A and 80G Registration across India.

Patron Accounting handles this complete chain from our Pune office at RTC Silver, Wagholi - entity registration, Charity Commissioner filing, 12A registration, 80G registration, CSR-1, NGO Darpan, and the ongoing Form 10BD/10BE annual donor reporting. IMPORTANT: 80G deduction is NOT available to donors who opt for the new tax regime under Section 115BAC. After 80G, you may also need FCRA Registration for foreign donations and Statutory Audit for annual compliance.

Content is reviewed quarterly for accuracy.

Charitable Trusts: Public charitable trusts registered with the Joint Charity Commissioner under the Bombay Public Trusts Act 1950 - educational trusts affiliated with Savitribai Phule Pune University, healthcare trusts running community clinics, environmental trusts working on river conservation. Without 80G, donations do not qualify for any tax deduction for the donor.

Registered Societies: Cultural societies, sports organisations (Balewadi Sports Complex), professional associations, and community welfare groups that receive donations from members, the public, or corporates. 80G makes fundraising substantially easier by offering donors a tax benefit.

Section 8 Companies: Companies established for charitable purposes under the Companies Act 2013, especially those targeting CSR funding from Pune's corporate sector. Companies prefer to channel CSR funds through 80G + CSR-1 registered organisations.

Existing NGOs Needing Renewal: Registrations revalidated in 2021 under the Finance Act 2020 transition expire on 31 March 2026. Form 10AB must be filed at least 6 months before expiry. NGOs not filing Form 10BD annually risk losing registration at renewal.

Religious Trusts (with conditions): Temples, gurudwaras, and religious educational institutions that receive donations. Donations qualify for 80G only if the trust also carries out charitable activities as defined under Section 2(15). Purely religious activities may not qualify.

• Self-certified copy of trust deed / Registration Certificate + MOA / Certificate of Incorporation + MOA + AOA
• Self-certified copy of Charity Commissioner registration (mandatory for Maharashtra trusts and societies)
• Self-certified copy of existing 12A/12AB registration order
• Self-certified copy of existing 80G order (if applying for renewal)
• PAN Card of the organisation
• Annual accounts (audited) for the preceding 3 financial years or since inception
• Audit report under Section 44AB for preceding 3 years (if business income exists)
• Notes on activities with progress report since inception or last 3 years
• List of donors with full name, PAN, address, and donation amounts for past 3 years
• List of trustees/governing body/directors with KYC (PAN + Aadhaar)
• Details of investments and deposits made by the organisation
• Self-certified copy of DARPAN registration (ngodarpan.gov.in) - NOW MANDATORY
• Self-certified copy of FCRA registration (if applicable)
• DSC or EVC credentials of the authorised signatory

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free 80G Registration in Pune consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

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Trusted by Hyundai, Asian Paints, Bridgestone and businesses across India. With offices in Pune, Mumbai, Delhi, and Gurugram, Patron serves Pune NGOs with national CA practice strength and local expertise.

• 12A and 80G Registration in India - Our national 12A and 80G registration service
• NGO Registration - Trust, Society, and Section 8 Company formation
• FCRA Registration - Foreign contribution regulation for international donations
• Statutory Audit - Mandatory audit services for NGOs and companies
• Income Tax Return Filing - ITR-7 filing for charitable organisations
• Accounting Services - Complete accounting for non-profit organisations

Most Pune-based trusts, societies, and Section 8 companies fall under the fourth category: donors get a 50% deduction subject to 10% of adjusted gross total income. Cash donations above Rs 2,000 do not qualify. 80G deduction is NOT available under the new tax regime (Section 115BAC).

Governing Provisions:

• Income Tax Act, 1961 - Section 80G (deduction for donations), Section 12AB (registration framework), Section 11/12 (income exemption conditions), Section 13 (denial - benefit to specified persons), Section 2(15) (charitable purpose), Section 115BAC (new regime - 80G not available)
• Income Tax Rules, 1962 - Rule 11AA (80G conditions), Rule 17A (Form 10A), Rule 2C (Form 10AB), Rule 18AB (Form 10BD/10BE donor reporting)
• Form 10A - Provisional registration (new organisations, 3 years)
• Form 10AB - Renewal registration (5 years, filed 6 months before expiry)
• Form 10BD - Statement of Donations filed by NGO by 31 May annually
• Form 10BE - Certificate of Donation issued to each donor for ITR claims
• Bombay Public Trusts Act, 1950 - Maharashtra prerequisite for trusts/societies before 80G filing
• Companies Act, 2013 - Section 135 (CSR obligation); CSR-1 registration on MCA portal

Penalties: Non-filing of Form 10BD/10BE: Rs 200/day penalty under Section 271K. Non-filing of ITR-7: penalty under Section 234F. Expired 80G: donors cannot claim deduction.

Key Portal: Income Tax e-Filing (incometax.gov.in) - for Form 10A/10AB/10BD filing

80G registrations revalidated in 2021 expire on 31 March 2026. Donations received after expiry do not qualify for tax deduction. Non-filing of Form 10BD by 31 May attracts Rs 200/day penalty under Section 271K. Without Form 10BE, donor ITR claims are rejected. Over 200 companies in Pune's Hinjewadi, Kharadi, and Chakan spend crores annually on CSR - they exclusively fund 80G + CSR-1 registered organisations.

Every day without valid 80G is a day of lost donor confidence and forfeited CSR funding. Call +91 945 945 6700 or WhatsApp us.

80G registration in Pune enables donors to claim a 50% tax deduction on donations to charitable trusts, registered societies, and Section 8 companies under Section 80G of the Income Tax Act, 1961. It is the single most important factor in an NGO's fundraising capability and CSR funding eligibility.

Patron Accounting's Pune office at RTC Silver, Wagholi delivers the complete donor-readiness chain: entity registration with Charity Commissioner, 12A, 80G, CSR-1, NGO Darpan, donation receipt setup, and the annual Form 10BD/10BE filing that makes 80G work for your donors in practice. With 10,000+ businesses served, a 4.9 Google rating, and a CA team with direct experience at the PCIT (Exemptions), Pune, Patron ensures your Pune NGO is fully donor-ready from registration to annual reporting.