12A (now Section 12AB) and 80G registrations under the Income-tax Act, 1961 are the twin foundational registrations that together unlock the core tax architecture for every charitable / religious trust, society, or Section 8 company in India. Section 12AB — introduced by the Finance Act, 2020 with effect from 1 April 2021 (replacing the earlier Section 12AA regime) — is the registration that makes the trust / institution itself exempt from income tax under Sections 11 and 12 of the Act, provided the trust applies 85% of its income to charitable / religious purposes, invests the remainder in permitted modes under Section 11(5), and complies with all other substantive conditions including Section 13 (no benefit to interested persons), Section 115BBC (anonymous donations), and Section 11(4) / 11(4A) (business activities). Section 80G approval — issued under Section 80G(5)(iii) of the Act — is the registration that enables donors to the trust to claim deduction from their own total income under Section 80G for the donations they make. Together, 12AB and 80G form the entry ticket to the regulated Indian charitable-giving ecosystem — without these, a trust is taxable like any normal corporate entity, and its donors receive no tax benefit for contributions made.
The Finance Act, 2020 and its subsequent amendments (Finance Acts 2021, 2022, 2023, 2024) have fundamentally redesigned the 12A and 80G registration architecture. Under the new regime, both registrations are no longer permanent — they are granted for a defined 5-year period (3 years for provisional registration in the case of new trusts) and must be renewed well before expiry. All applications, renewals, amendments, and approvals happen through Form 10A (for fresh provisional / first-time registrations) and Form 10AB (for renewals, conversion of provisional to regular, or fresh application post expiry / modification of objects) — filed electronically on the Income Tax e-filing portal. The CBDT has introduced a strict "Unique Registration Number" (URN) framework, with the order of registration issued in Form 10AC (acceptance) or Form 10AD (renewal / conversion) — both DSC-authenticated and digitally signed by the jurisdictional authority (Commissioner of Income Tax (Exemptions) or Principal Commissioner). Failure to register, or failure to timely renew, exposes the trust to immediate loss of Section 11 / Section 10(23C) exemption and loss of 80G donor benefit — making these two registrations among the most consequential compliance milestones for any NGO.
Our 12A and 80G Registration Services cover the complete application-to-certificate lifecycle — starting with eligibility assessment and structuring advice (trust deed review, object clauses, governance structure, registered address, bank accounts, and initial activity plan); drafting and legal review of the trust deed / MoA / AoA to ensure Section 2(15) "charitable purpose" compliance and Section 11 / 12 / 13 substantive conditions are satisfied; preparing and filing Form 10A (provisional registration for new trusts / entities without past history) or Form 10AB (renewal / regularisation / post-amendment) on the Income Tax e-filing portal with all supporting documents; responding to queries / clarifications raised by the Jurisdictional CIT(E) / PCIT during the approval process; obtaining Form 10AC (provisional acceptance) / Form 10AD (regular / renewal approval) with a valid Unique Registration Number; timely renewal management (Form 10AB filed at least 6 months before expiry of regular registration or within the specified window for provisional-to-regular conversion); handling modifications (object changes, address changes, name changes requiring re-registration under Section 12AB(1)(b)(ii)); coordination with related registrations (Form CSR-1 for CSR eligibility, FCRA registration under the Foreign Contribution (Regulation) Act, 2010, Form 10BD for donation reporting); and defence of registration against cancellation under Section 12AB(4) / 12AB(5) on "specified violations" — so every NGO begins its journey with valid registrations and maintains them throughout its operational life.
Section 12AB makes the trust / institution's own income exempt under Sections 11 / 12 — trust-level benefit.
Section 80G enables donors to claim deduction from their own income for donations made to the trust.
Both registrations are applied through the same Form 10A / Form 10AB on the Income Tax e-filing portal.
Both registrations have a 5-year validity (3-year provisional for new trusts) requiring renewal before expiry.
12AB focuses on trust governance and application; 80G adds donor-eligibility and public-benefit conditions.
12AB is typically applied first (prerequisite for 80G) — 80G can be applied simultaneously or subsequently.
Fresh provisional registration for newly formed trusts and first-time registrants — 3-year validity.
Renewal of existing registration, conversion of provisional to regular, or post-modification re-registration.
Digitally-signed order granting registration under 12AB / 80G — pursuant to Form 10A / Form 10AB application.
Digitally-signed renewal / regularisation order post Form 10AB application — for continuing operations.
Each registration (and each renewal) carries a Unique Registration Number (URN) that identifies the trust.
Commissioner of Income Tax (Exemptions) / Principal Commissioner of Income Tax is the approving authority.
Registration order is typically issued within 6 months of application — though timelines vary with complexity.
Post-registration continuing compliance — ITR-7, Form 10B / 10BB audit, Form 10BD for 80G donations.
Eligibility assessment, trust deed review, and structural alignment with Sections 2(15), 11, 12, 13.
Preparation of Form 10A (provisional) or Form 10AB (regular / renewal) with supporting documentation.
Response to CIT(E) / PCIT queries, certificate receipt, and ongoing renewal management.
Legal-form eligibility check, object review, trust deed drafting, and governance structuring.
Fresh provisional 12AB / 80G registration for newly formed trusts via Form 10A — 3-year term.
Regular / renewal / conversion registration via Form 10AB — 5-year term, for existing trusts.
Response to clarifications, physical / VC appearance, and documentary follow-up.
Re-registration under Sec 12AB(1)(b)(ii) for modification of objects or structure.
Coordination with FCRA registration (for foreign donations) and Form CSR-1 (for CSR eligibility).
Timely tracking and filing of renewal applications 6 months before expiry of current registration.
Defence of registration against cancellation proceedings on "specified violation" grounds.
Fresh trust / society / Sec 8 company looking for first-time 12AB + 80G registrations.
Provisional 12AB / 80G expiring — conversion to regular 5-year registration required.
Regular 12AB / 80G registration approaching 5-year expiry — Form 10AB renewal required.
Trust deed modification — re-registration under Sec 12AB(1)(b)(ii) to preserve existing benefits.
CIT(E) / PCIT raising queries during application process — detailed response and representation.
Show-cause for cancellation of registration on specified-violation grounds — defence needed.
Corporate donors demanding valid 80G approval / Form 10BE — urgent registration required.
Coordination of 12AB + 80G with FCRA registration / CSR-1 / other statutory approvals.
Assess legal form, objects, governance, activity plan, and Sec 2(15) compliance.
Compile trust deed, financials, activity reports, KYC, and related registrations.
Portal filing with DSC and complete supporting documentation bundle.
Respond to CIT(E) / PCIT queries, attend VC / physical hearings, and submit additional evidence.
Receipt of Form 10AC / 10AD with URN; renewal tracking 6 months before expiry.
Partner with our CAs for end-to-end 12A & 80G Registration Services — Form 10A / 10AB filing, CIT(E) representation, renewal management, and cancellation defence — all under one roof.
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