Enable your Trust, Society, or Section 8 Company to claim income tax exemptions and empower donors with tax benefits — handled by experienced tax consultants.
12A / 12AB Registration
80G Registration
Revalidation & Renewal
Form 10A / 10AB Filing
Overview
Trust / Society under Section 12AA
Trust, Society and Section 8 Company (Non-profit organizations) can seek registration under Section 12A to claim exemption under provisions of the Income Tax Act, 1961. Certain conditions need to be satisfied for the same.
Application for registration of a Trust, Society and Section 8 Company is made under Section 12AA of the Income Tax Act, 1961, and all prescribed procedures have to be complied with due diligence.
Section 12A
Section 12A of the Income Tax Act, 1961
Registration under Section 12A recognizes the institution or trust as having been incorporated or established for a charitable purpose. The registered institutions are thereafter exempted from paying income tax, subject to compliance requirements as per law.
12A
Registered before 1996
12AA
Registered 1996 – March 2021
12AB
Registered on or after 01.04.2021
5yrs
Validity of registration
The trust or charitable institutions have to obtain a 12A certification to avail tax benefits, regardless of whether they are constituted as a society, trust, or not-for-profit company.
Section 80G
Section 80G of the Income Tax Act, 1961
Trusts register under Section 80G to enable donors to avail tax benefits on their contributions. This incentivizes donors to make contributions to charitable institutions.
Important Note
Only NGOs registered under both Section 12A and 80G are eligible for availing of government funding. Getting 12A registration is mandatory before applying for 80G registration.
The 80G certificate (Registration Number) is issued by the Income Tax Department if all prescribed conditions are satisfied, allowing donors to claim deductions in their Income Tax Return.
New Provisions w.e.f. 01 April 2021
Fresh Registration under Section 12AB
The CBDT has introduced new provisions under Section 12AB for "Procedure for fresh registration" under Section 12A / 80G, applicable to both new and existing trusts or charitable institutions.
Deadline Alert
Institutions and trusts with existing registrations under Section 12A / 12AA or / and 80G must revalidate their existing registrations under both sections by 31.03.2022. The last date for Form 10AB filings on or before 29th September 2022 has been extended to 30th September 2022.
Application in Form 10A
Purpose of Application
Due Date to Apply
Revalidation of registration / approval for existing organizations registered under Section 12A / 12AA / 10(23C) / 80G
Extended to 31st March 2022 vide Circular No. 16 of 2021 dated 29.08.2021
Application for provisional or new registrations / approval under Section 12AB / 10(23C) / 80G
One month before the commencement of the previous year from which the approval is sought
Application in Form 10AB
Purpose of Application
Due Date to Apply
Conversion of provisional registration into regular registration
Before 6 months of expiry or 6 months from commencement of activities, whichever is earlier
Registered under Section 12AB and the period of registration is due to expire
Before 6 months of expiry
Re-registration for modification of objects for entities registered u/s 12
Within 30 days from such modification
Procedure
How to File the Application
In order to be eligible to claim exemption, a charitable or religious trust, including an NGO, should apply online to the Principal Commissioner or Commissioner of Income Tax in Form 10A / Form 10AB.
1
Log in to the E-filing portal of the Income Tax Department.
2
Navigate to 'Income Tax Forms' under the e-File tab.
3
Choose the Form Name as 'Form 10A' / Form 10AB as per applicability and select the relevant Assessment Year.
4
Choose the 'Prepare and Submit Online' option in the submission mode.
5
Fill in all required details and attach applicable documents.
6
Submit the form using EVC (Electronic Verification Code) or Digital Signature as required.
Documents Required
Documents for Form 10A / Form 10AB
The following documents are required for Revalidation / Provisional Registration / Conversion / Renewal / Re-registration:
Self-certified copy of registration certificate / incorporation document
Self-certified copy of memorandum of association / deed / bye laws
FCRA registration copy (if registered under FCRA 2010)
Copy of existing order of registration (for revalidation / conversion / renewal)
Annual accounts for the last 3 years prior to the year of application
Details of Founders / Trustees / Members / Directors with contact info
Audit report u/s 44AB and annual accounts (if income includes business profits)
Documents showing modification or adoption of objects, if any
Notes on the activities of the trust or institution
DARPAN registration details (if registered on DARPAN portal)
Post-Application
Verification, Issuance & Rejection
The PCIT / CIT is entitled to demand further documents from the applicant to satisfy the genuineness of activities and compliance with other applicable laws.
Certificate of Registration
After 1 April 2021, upon filing the application in Form 10A, an order granting the registration / Provisional Registration is passed by the PCIT or CIT within three months in writing in Form No. 10AC, along with a 16-digit Unique Registration Number (URN) issued to the applicant.
The PCIT / CIT may reject the application after giving an opportunity of being heard or may demand further documents. The rejection order is passed in Form No. 10AC (for revalidation) or Form 10AD (in other cases).
The registration under Section 12A and / or 80G is valid for a period of five years, after which it needs to be revalidated / renewed again.
FAQ
Frequently Asked Questions
What is Section 12A registration for a Trust or NGO?
Section 12A registration allows a Trust, Society, or Section 8 Company to claim income tax exemption on its income. Without 12A registration, the NGO's surplus income becomes taxable under the Income Tax Act.
What is the difference between Section 12AA and Section 12AB?
Section 12AA was applicable to trusts registered before 1 April 2021. Section 12AB applies to registrations granted on or after 1 April 2021 and is valid for 5 years, requiring mandatory renewal before expiry.
Is 12A registration mandatory for 80G registration?
Yes, obtaining 12A registration is compulsory before applying for 80G registration. An NGO cannot get 80G approval without valid 12A / 12AB registration.
What is the validity period of 12A and 80G registration?
As per new provisions, registration under Section 12AB and 80G is valid for 5 years and must be renewed before expiry to continue availing tax benefits.
Which form is required for 12A and 80G registration?
Form 10A is used for fresh or provisional registration. Form 10AB is used for conversion, renewal, or modification of objects under Section 12AB and 80G.
Quick Enquiry
Our team will respond with the right solution promptly.
