Income tax exemption, 80G and CSR-1 registration
A newly formed non-profit is not automatically exempt from income tax, and its donors cannot claim deductions until it is approved. We file for provisional and regular registration, handle renewals before they lapse, and register the organisation on the MCA portal in Form CSR-1 so it can implement CSR projects for companies.
What this covers
- Provisional registration for exemption and 80G for new organisations
- Conversion to regular registration once activities begin
- Renewal of registrations before expiry
- Responses to queries from the Commissioner of Income Tax (Exemptions)
- CSR-1 registration with the MCA for CSR implementing agencies
- Donor receipts and certificates in the prescribed format
The Income-tax Act, 2025 applies to income from 1 April 2026. Returns, audits and assessments for earlier years continue under the Income-tax Act, 1961, so section and form references depend on the year involved.
How the work is done
- Review the constitution and activities for eligibility
- Prepare the application with supporting records
- File and respond to departmental queries
- Track validity and file renewals on time
Documents usually needed
- Registration certificate and trust deed, rules or MoA
- Activity reports and financial statements, where available
- PAN of the organisation and its trustees or directors
- Details of donations received
Frequently asked questions
How long is the registration valid?
Provisional registration is generally valid for three years, and regular registration for five years, after which it must be renewed.
What is CSR-1?
CSR-1 is the registration companies require from implementing agencies before they can spend CSR funds through them. It is filed on the MCA portal and requires the organisation's income tax registrations.
Have the section numbers changed under the new Income-tax Act?
Yes. The Income-tax Act, 2025 applies from 1 April 2026 and renumbers these provisions. Existing registrations continue, and we file under the provisions that apply to each year.