NGO Registration in Mumbai & Thane — Section 8 Company, Trust or Society

Set up your charitable organisation in Mumbai & Thane in a suitable form, then apply for 12A and 80G registration and stay compliant every year.

Choosing the structure

StructureRegistered withKey points
Section 8 companyRegistrar of Companies (through SPICe+)Objects such as education, charity, social welfare, sport or environment; profits applied to the objects and no dividends; no minimum capital; the name includes words such as Foundation, Association or Council
Public trustCharity Commissioner, Maharashtra (Maharashtra Public Trusts Act, 1950)Created by a trust deed; changes in trustees or property reported within 90 days
SocietySocieties Registration Act, 1860 — and, in Maharashtra, also as a public trust with the Charity Commissioner where its objects are charitable or religiousMembership-based governance with a memorandum and rules

Income tax registration — 12A and 80G under the 2025 Act

From tax year 2026-27, what were 12A/12AB registration and 80G approval are under Part B of Chapter XVII of the Income-tax Act, 2025.

  • Registration under section 332 (section 12AB of the 1961 Act): provisional for 3 tax years, then regular for 5 tax years — or 10 tax years where income is up to ₹5 crore in each of the two previous tax years.
  • Approval for donors' deduction under section 354 (section 80G of the 1961 Act): provisional for 3 tax years, then 5 tax years.
  • Applications are filed in Form 104 (provisional) and Form 105 (regular registration and approval together); orders are issued in Forms 106 and 107.
  • Registrations and approvals already granted under sections 12AB and 80G of the 1961 Act continue for their stated validity; renewal is then filed in Form 105.

CSR funding

  • To receive CSR funds, an implementing agency registers with the Ministry of Corporate Affairs in Form CSR-1, certified by a practising CA, CS or CMA.
  • Section 8 companies, public trusts and societies (other than those set up by government) need 12A and 80G registration; agencies not established by a company or by the Central or a State Government also need a 3-year track record in similar activities.

How we help

  1. 1

    Structure

    We compare a Section 8 company, trust and society for your objects, funding and governance.

  2. 2

    Registration

    Trust deed, society rules or Section 8 documents prepared, and filed through a practising professional or advocate where the law requires certification.

  3. 3

    Tax registration

    Applications for provisional registration and approval, then for regular registration and approval within the time allowed.

  4. 4

    Compliance

    Bookkeeping, audit support (the audit itself is done by your chartered accountant), annual returns and donation reporting.

Frequently asked questions

Which is better — a Section 8 company, a trust or a society?

A Section 8 company has a defined governance framework under the Companies Act and is frequently chosen by organisations seeking CSR funding; a trust is simpler for a small group of founders; a society suits membership-based organisations. In Maharashtra, trusts and societies are both registered with the Charity Commissioner.

When should we apply for 12A and 80G?

Provisional registration and approval are usually applied for soon after formation, before activities begin, and regular registration within the time allowed after that. The 2025 Act uses Forms 104 and 105.

Can a new NGO receive CSR funds?

It needs CSR-1 registration, 12A and 80G. If it was not established by a company or by government, it also needs at least three years' track record in similar activities.

Related services

Income tax services

Returns and audit support for trusts and companies.

Learn more

Sources: Companies Act, 2013 (section 8) and Companies (Incorporation) Rules, 2014; ICSI FAQs on Section 8 Companies; Maharashtra Public Trusts Act, 1950 and Charity Commissioner, Maharashtra FAQs; Societies Registration Act, 1860; Income-tax Act, 2025 (sections 332, 354 and 133) and Form 105 & 107 user manual; Income-tax Act, 1961 (sections 12AB and 80G) as amended by the Finance Act, 2025; Companies (CSR Policy) Rules, 2014, as amended (rule 4 as substituted by G.S.R. 40(E) of 22 January 2021).

Important: This page is general information as at 12 October 2026. It is not legal or tax advice and not a recommendation to act. Rules, forms and due dates change and depend on your facts — please confirm the current position with us or the relevant authority before acting. Any engagement is under a written scope.

Starting a charitable organisation?

Tell us your objects and how you plan to raise funds — we'll recommend the structure and the registration timeline.

Book a consultation Call +91 98193 28855
WhatsApp us