Is PAN, Trust Deed, or MOA Mandatory for 12A/80G Registration in India?

New Delhi, India – For non-profit organizations seeking to raise donations and obtain tax exemptions, obtaining 12A and 80G registration under the Income Tax Act, 1961 is critical. However, one of the most frequently asked questions among founders and trustees is: Are PAN, Trust Deed, or Memorandum of Association (MOA) mandatory for 12A/80G registration? The short answer is Yes—each of these documents plays a foundational role in the registration process.
\ud83d\udccc What is 12A & 80G Registration? https://www.corpzo.com/registration-for-12a-80g-certificate

Section 12A allows a charitable or religious organization to claim exemption on income received.

Section 80G provides tax deductions to donors contributing to such organizations, enhancing credibility and fundraising capacity.

Both registrations are now applied through the Income Tax portal, and as per the Faceless Tax Exemption and Approval Scheme, 2020, documentation and transparency are paramount.
✅ Is PAN Mandatory?

Yes.
A valid Permanent Account Number (PAN) issued by the Income Tax Department is mandatory for all entities applying for 12A and 80G. Without PAN, the online application process cannot begin.
✅ Is Trust Deed or MOA Mandatory?

Yes.
Depending on the type of organization:

Trusts: Must submit a registered Trust Deed.

Societies: Must submit the Memorandum of Association (MOA) and Rules & Regulations.

Section 8 Companies: Must provide a copy of their MOA and Articles of Association (AOA) registered under the Companies Act, 2013.

These documents establish the legality, objectives, and governance structure of the organization and are non-negotiable in the application process.
\ud83d\udcc3 Additional Documents Required

Apart from PAN, Trust Deed, or MOA, organizations also need to submit:

Registration Certificate (under the relevant Act)

Details of trustees/directors

Utility bill or proof of registered office

Activity report or statement of accounts

Bank account details of the organization

Digital Signature Certificate (DSC) of the authorized signatory

\ud83d\udce2 Recent Update

Since April 1, 2021, all charitable institutions must re-register under Section 12AB and reapply for 80G under the amended rules. Non-compliance can result in loss of tax benefits for both the organization and its donors.
\ud83e\udd1d How Corpzo Helps

Corpzo’s legal experts assist you in:

Drafting or reviewing your Trust Deed/MOA

Obtaining PAN for your organization

Preparing and filing your 12A & 80G applications

Managing end-to-end compliance with faceless IT proceedings

A spokesperson at Corpzo said:
"Non-profits often get delayed due to missing documents. At Corpzo, we ensure your structure is compliant and registration-ready, saving time and maximizing your impact."

Start Your 12A & 80G Registration Today
\ud83c\udf10 Visit: www.corpzo.com
\ud83d\udce7 Email: [email protected]
\ud83d\udcde Call: +91 9999 139 391