Income Tax Act, Section 80G deals with donations made towards charity, to provide tax incentives to individuals indulging in charitable activities.
This section offers tax deductions on donations made to certain funds or charities. An amount donated by an individual to an eligible charity can be claimed as a tax deduction while filing an income tax return.
If your NGO doesn’t have a 12A certificate, then it will be entitle to normal tax rates. So if you want your NGO to receive the benefit of income tax exemption, then you must get a 12A certificate for it.