Income of an organization is exempted if NGO has 12A registration. All income shall not be taxable after 12A registration. This is one time registration. If the NGO is not registered, income tax is payable on surplus during the year. This is one time registration.
As we know that the donation made to the NGO’s which are registered under section80G is tax exemption. Please note that many of us thinking that entire amount donated to the NGO’s are tax exempt. That is not fact, there is certain limitation and calculation required to find the eligible amount for the tax exemption.