80G Registration in Kolkata - CA-Assisted Donor Tax Deductions for NGOs

For Kolkata NGOs, 80G registration is the key to unlocking a sustainable donor base. IT companies in Salt Lake Sector V and New Town with CSR budgets, BFSI firms in Dalhousie channelling philanthropic contributions, high-net-worth individuals along Park Street and Ballygunge making personal donations, and community members contributing to Durga Puja committees - all of these donors are more likely to give (and give more) when they can claim a tax deduction under Section 80G. Learn more about 80G Registration across India.

The Principal Commissioner of Income Tax (Exemptions), Kolkata processes all 80G applications for West Bengal. Post the Finance Act, 2020, new NGOs receive provisional 80G (3 years) via Form 10A, and existing NGOs must renew every 5 years via Form 10AB. Annual compliance includes filing Form 10BD (statement of donations) and issuing Form 10BE (donation certificate) to each donor by May 31. A CA-managed service ensures the 80G application is approved, donation receipts are correctly formatted, and annual compliance is maintained. After 80G registration, you may also need Income Tax Return filing and Statutory Audit services.

Content is reviewed quarterly for accuracy.

Every 12A-registered charitable trust, society, and Section 8 company in Kolkata that receives or plans to receive donations should apply for 80G registration. Without 80G, the NGO loses its competitive edge in attracting donors.

• Education NGOs in Jadavpur, South Kolkata, and Gariahat need 80G to attract individual donors and corporate CSR teams from Salt Lake Sector V IT companies
• Healthcare organisations near EM Bypass and Salt Lake need 80G to receive donations from pharmaceutical companies, hospital chains, and individual doctors
• Environmental groups working on Sundarbans conservation need 80G to attract domestic donors (for foreign donations, FCRA is separately required)
• Durga Puja committees across Kolkata - from Bhowanipore and Deshapriya Park to Howrah and Dum Dum - benefit from 80G when they receive high-value donations
• Cultural societies on College Street and Park Street organising literary festivals and Bengali heritage programmes need 80G for corporate sponsorship
• Section 8 companies established as CSR implementation arms of Kolkata corporates must have 80G to issue tax-deductible donation receipts

CSR-1 registration on the MCA portal (for receiving CSR funds under Section 135) is also recommended alongside 80G for complete donor readiness.

• 12A Registration Certificate: Mandatory prerequisite. Self-certified copy with URN.
• PAN Card of the NGO: The NGO's own PAN (not the founder's personal PAN).
• Registration Certificate: Trust Deed (trusts), Society Registration Certificate from Registrar of Societies WB (societies), COI from RoC Kolkata (Section 8 companies).
• Memorandum of Association / Trust Deed: With charitable objects qualifying under Section 2(15) of the IT Act.
• Audited Financial Statements (last 3 years): Required for regular 80G (Form 10AB). Shows income, expenditure, and fund utilisation.
• Donation Register / Donor List: List of donors with names, PAN, amounts, dates, and payment modes.
• Activity Report: Detailed description of how donations were utilised for charitable activities in Kolkata.
• NITI Aayog DARPAN ID: Unique ID from ngodarpan.gov.in. Increasingly required by PCIT.
• Bank Statements: Last 6-12 months showing donation receipts and programme expenditure.
• Self-Declaration: No portion of income/assets benefits any specific religious community; no private benefit to trustees/directors.

Kolkata-Specific Tip: For Kolkata NGOs receiving corporate CSR donations from IT companies in Salt Lake Sector V, include CSR agreement copies and fund utilisation certificates in the 80G application. The PCIT (Exemptions), Kolkata views structured CSR donor documentation favourably during regular 80G review.

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 Kolkata consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

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With offices in Pune, Mumbai, Delhi, and Gurugram, Patron serves Kolkata NGOs through its pan-India CA team.

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Complete your NGO compliance with these related services:

• 80G Registration in India - National-level 80G registration overview and process
• NGO Registration - Trust, society, and Section 8 company registration
• Society Registration - Society registration under state Acts
• Section 8 Company Registration - Non-profit company formation
• Income Tax Return Filing - ITR filing for NGOs and trusts
• Statutory Audit - Mandatory audit services for NGOs

Governing Sections: Section 80G IT Act - deduction for donations; Section 80G(5) - conditions for approval; Section 80G(5D) - cash donation limit Rs 2,000; Finance Act, 2020 - provisional/regular regime

Key Forms: Form 10A (provisional 80G); Form 10AB (regular/renewal); Form 10AC (provisional order); Form 10AD (regular order); Form 10BD (annual donation statement - due May 31); Form 10BE (donation certificate to each donor - due May 31)

Portal: IT e-filing portal - incometax.gov.in

Authority: Principal Commissioner of Income Tax (Exemptions), Kolkata

Section 80G(5) Conditions: (a) Income not applied for personal benefit of any trustee/director; (b) Institution maintained regular accounts; (c) If religious institution - expenditure for religious purposes only up to 5% of total income; (d) Institution registered under 12A; (e) No part of income enures directly or indirectly for the benefit of any person

Cash Donation Rule: Section 80G(5D) - Donations made in cash exceeding Rs 2,000 do not qualify for 80G deduction. Donors must contribute via cheque, bank transfer, NEFT, RTGS, or UPI for amounts above Rs 2,000.

Penalties: Non-filing Form 10BD: Rs 200 per day under Section 271K. Non-issuance of Form 10BE: donor cannot claim deduction; NGO reputation loss. Non-renewal: donors' deductions for interim period become invalid.

Validity: Provisional: 3 years. Regular: 5 years. Renewal: Form 10AB filed 6 months before expiry.

Without 80G, donors to your Kolkata NGO cannot claim tax deductions - directly reducing your fundraising potential. New NGOs should file for provisional 80G immediately after obtaining 12A to start issuing tax-deductible receipts from the first donation.

Form 10BD must be filed by May 31 every year - non-filing attracts Rs 200 per day penalty under Section 271K. Form 10BE (donation certificate) must be issued to each donor by May 31 for them to claim deductions in their ITR.

Existing Kolkata NGOs with pre-2021 80G must renew under the new 5-year regime. Late renewal creates a gap during which donations are not tax-deductible - damaging donor relationships and fundraising.

Get 80G registration done from Kolkata with Patron's pan-India CA team. Call +91 945 945 6700 or WhatsApp us.

80G registration in Kolkata enables NGOs to provide tax deduction benefits to donors under Section 80G of the Income Tax Act, 1961. This is the single most important credential for unlocking sustainable fundraising from individual donors, corporate CSR teams, and community contributors in Kolkata.

Kolkata NGOs across education, healthcare, environment, culture, and community welfare benefit from CA-managed 80G registration that covers Form 10A/10AB filing, PCIT query resolution, donation receipt system setup, and mandatory annual Form 10BD/10BE compliance.

Patron Accounting LLP is a multi-office CA firm with 15+ years of practice, 10,000+ businesses served, and a 4.9 Google rating. The firm's pan-India CA team delivers 80G registration for Kolkata NGOs through a digital-first model - combining non-profit tax expertise with donor-ready compliance systems.