What is 12A & 80G Registration?
Registration under Section 12AB exempts the income of a charitable or religious trust or institution from tax, subject to conditions. Approval under Section 80G allows donors to claim a deduction for what they give. Both are applied for on the income tax portal, in Form 10A for a new or provisional registration and Form 10AB for regular registration or renewal.
Who needs it
- Newly registered trusts, societies and Section 8 companies seeking tax exemption for the first time.
- Organisations holding provisional registration that must now convert it into regular registration.
- Organisations whose existing registration is approaching the end of its five-year validity.
- Organisations that want donors to be able to claim a deduction, which requires 80G approval.
- Organisations seeking corporate CSR funding, since CSR-1 registration depends on holding 12A and 80G.
- Organisations whose earlier application was rejected and which need to apply again on a corrected basis.
Benefits
- The right form identified, since Form 10A and Form 10AB serve quite different situations.
- Objects and accounts reviewed against the conditions for exemption before the application is filed.
- Applications filed within the time the Rules allow, which is the most common reason for refusal.
- Replies to the queries the Commissioner raises, with the documents actually asked for.
- Renewals diarised and filed before expiry, so exemption does not lapse.
- The statement of donations in Form 10BD filed and donor certificates issued each year.
Key facts
| Item | Position |
|---|---|
| Exemption for the organisation | Registration under Section 12AB |
| Deduction for the donor | Approval under Section 80G |
| New application | Form 10A, which for a new organisation gives provisional registration |
| Conversion and renewal | Form 10AB |
| Provisional registration validity | Three years |
| Regular registration validity | Five years, with 80G aligned to the same period |
| Conversion deadline | Six months before provisional registration expires, or six months after activities commence, whichever is earlier |
| Annual donation reporting | Form 10BD by 31 May, then Form 10BE certificates to donors |
Which form applies to my organisation?
Almost every problem in this area starts with the wrong form or the wrong date. The table sets out the four situations that arise.
| Situation | Form | When |
|---|---|---|
| Newly formed organisation applying for the first time | Form 10A | Within the time the Rules allow; results in provisional registration for three years |
| Holder of provisional registration moving to regular registration | Form 10AB | Six months before provisional registration expires, or six months after commencing activities, whichever is earlier |
| Holder of regular registration nearing the end of five years | Form 10AB | At least six months before expiry |
| Organisation making a material change, such as to its objects | Form 10AB | Within the period the Rules prescribe after the change |
How does provisional registration work?
A newly formed organisation has no activity to show, so the law gives it provisional registration on the strength of its documents and objects, for three years. That period exists so the organisation can start work and build a record. Regular registration is then granted on the basis of what it has actually done.
The trap is the conversion deadline, because it is not simply six months before the three years end. It is the earlier of that date and six months after the organisation commences its activities. An organisation registered in April that begins its programmes in July therefore has a deadline in the following January, more than two years before the provisional registration would otherwise expire. Organisations that diarise only the expiry date routinely miss it, and the consequence is that the provisional registration lapses rather than simply being extended.
Example: why the conversion deadline arrives early
The dates below are illustrative and show the trap in the conversion rule. A trust is registered in April 2026 and applies in Form 10A, receiving provisional registration that runs for three years, to April 2029. It begins its first programme in July 2026. The deadline for the Form 10AB application converting provisional into regular registration is the earlier of two dates: six months before the provisional registration expires, which is October 2028, or six months after activities commenced, which is January 2027. The earlier of those is January 2027 — about nine months after registration, and nearly two years before the date most organisations have in their diary. An organisation that notes only the April 2029 expiry misses the deadline by a wide margin, and the consequence is not an extension but a lapse, leaving the intervening period unprotected. The date to diarise is therefore set by when work actually starts, which is why it should be recorded the month the first programme begins.
Why are applications refused?
Refusals are rarely arbitrary. They cluster around a small number of defects, most of which can be fixed before filing rather than argued about afterwards.
- Objects that are not wholly charitable, or that allow benefit to be directed to specific individuals or to the settlor's family
- No evidence of activity actually carried on, which weighs most heavily on an 80G application
- Accounts showing most of the spending on administration and establishment rather than on the objects
- A deed without a dissolution clause confining the property to charitable purposes on winding up
- Receipts, particularly corpus donations, whose source cannot be explained
- The Commissioner's notice not answered, or answered without the documents it asked for
- Commercial activity carried on beyond what the law permits for a charitable organisation
- Foreign contributions received without FCRA registration
What happens each year once registration is held
Registration brings a recurring cycle, and exemption for a year can be lost by missing a step in it rather than by anything wrong with the registration itself.
- Maintain books of account and keep the records that show income was applied to the objects
- Obtain the audit report in the prescribed form where income exceeds the threshold the Act sets
- File the return of income for the year by its due date
- File Form 10BD by 31 May reporting donations received, and issue Form 10BE certificates to donors
- Watch the application of income during the year, and the conditions attaching to accumulation where income is not spent
- Report material changes, such as a change in objects, within the period the Rules prescribe
- Diarise the five-year expiry and apply for renewal at least six months before it
A note on the Income-tax Act, 2025
The Income-tax Act, 2025 replaced the Income-tax Act, 1961 with effect from 1 April 2026. It uses the term "tax year" in place of previous year and assessment year, and it renumbers sections and forms. This page uses the 1961 section numbers because that is how the provisions are still commonly known; the corresponding provisions of the Income-tax Act, 2025 apply to periods governed by the new Act. Confirm the current numbering for your period before relying on a reference.
Related reading
- Trust registration — the step that precedes a 12A application
- CSR-1 registration — needs 12A and 80G already in place
- FCRA registration — required before receiving foreign contributions
- Section 8 company and NGO registration process
Official sources
- Income Tax Department – e-filing portal — Forms 10A, 10AB, 10BD and 10BE
- Income-tax Rules — the rules governing registration and the time limits
- Income Tax Department – statutory forms — the current version of each form
Documents required
- 01Trust deed, memorandum of association or incorporation documents, as registered
- 02Registration certificate from the sub-registrar, registrar of societies or Registrar of Companies
- 03Permanent account number of the organisation
- 04Audited financial statements for the years for which they exist, up to three years
- 05Note on the activities actually carried on, with supporting evidence
- 06Details of trustees, members or directors, with their permanent account numbers
- 07Proof of the registered office address
- 08Bank account details and statements
- 09Existing registration or provisional registration order, where renewal or conversion is sought
- 10Details of any foreign contribution received, and the FCRA registration if held
Due dates and penalties
| Item | Due date | If missed |
|---|---|---|
| Form 10A – new organisation seeking provisional registration | Within the time the Income-tax Rules allow, before the commencement of the relevant period | Income is taxable without exemption for the period not covered |
| Form 10AB – converting provisional registration to regular registration | At least six months before the provisional registration expires, or within six months of commencing activities, whichever is earlier | The provisional registration lapses and a fresh application is needed |
| Form 10AB – renewal of regular registration | At least six months before the five-year validity expires | Exemption lapses on expiry until a fresh registration is granted |
| Statement of donations in Form 10BD | By 31 May following the end of the financial year | Fee for delay, and donors cannot claim the deduction without the certificate |
| Certificate to donors in Form 10BE | Issued after Form 10BD is filed, by the date the Rules prescribe | Donors are unable to substantiate their claim |
| Audit report and return of income | In the prescribed form, by the dates applicable for the year | Exemption can be denied for the year |
The time limits for Form 10A and Form 10AB are prescribed by the Income-tax Rules and have been extended by the Central Board of Direct Taxes on several occasions for particular categories of applicant. The six-months-before-expiry rule is the one that catches most organisations, because nothing prompts it. Confirm the current limit for your category before filing. The Income-tax Act, 2025 note below applies to the section references on this page.
Mistakes to avoid
- Letting provisional registration run close to expiry before applying for regular registration, when the application is due six months earlier.
- Treating regular registration as permanent, when it has to be renewed every five years.
- Applying for 80G approval before the organisation has carried on any activity it can evidence.
- Objects in the deed that include non-charitable purposes, or a power to benefit specific individuals.
- Accounts that show almost all spending on administration and very little on the objects.
- A deed with no dissolution clause confining the property to charitable purposes.
- Not filing Form 10BD, so donors hold a receipt but cannot claim the deduction.
- Receiving foreign contributions without FCRA registration, which affects the exemption as well as breaching that Act.
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