12A (12AB) and 80G Registration for NGOs, Trusts and Section 8 Companies — Form 10A and 10AB
Video Explanation & Insights
What 12A and 80G registration are, and who needs them
A charitable trust, society or Section 8 company is taxed like any other entity until it is registered under section 12A (now granted under section 12AB) of the Income-tax Act. Registration exempts the organisation's income that is applied to charitable or religious purposes. Approval under section 80G(5) is separate: it lets donors deduct their donation from taxable income, which is what makes an NGO fundable by individuals and companies.
Since 1 April 2021 both registrations run through a single online regime: Form 10A for a new organisation (provisional, three years) and Form 10AB for regular registration, renewal and conversion. The Finance Act 2025 added a ten-year validity for smaller organisations whose total income before exemption does not exceed ₹5 crore in each of the two preceding years. There is no government fee; the work is in the documents and in answering the Commissioner's notice.
You need these registrations if you are
- •A newly formed trust, society or Section 8 company that will raise donations or receive grants
- •An NGO whose provisional registration is ending and must convert to regular (10AB)
- •An organisation whose five-year registration is due for renewal (apply six months before expiry)
- •An implementing agency that wants CSR funds — companies check 12A, 80G and CSR-1 before releasing money
- •A school, hospital, research or religious institution seeking exemption under section 10(23C) or 12AB
Who qualifies, and what the Commissioner checks
| Requirement | Rule | Where it comes from |
|---|---|---|
| Legal form | Registered public charitable or religious trust, society under the Societies Registration Act, or Section 8 company | Section 12A(1)(a) and 80G(5) |
| Objects | Relief of the poor, education, medical relief, yoga, environment, heritage, or any other object of general public utility (section 2(15)) | Section 2(15) |
| No private benefit | Income and property cannot be applied for the benefit of the author, trustees, their relatives or substantial contributors | Section 13(1)(c) |
| Application of income | At least 85% of income applied to objects in the year; accumulation beyond that only under section 11(2) | Section 11 |
| Books and audit | Books of account maintained; audit in Form 10B or 10BB when total income before exemption exceeds the basic exemption limit | Section 12A(1)(b) |
| 80G specific | Not for the benefit of a particular religious community or caste; donations in cash above ₹2,000 not eligible; 50% deduction (100% for notified funds) | Section 80G(5) and 80G(5D) |
| Timing | Provisional 10A before or soon after commencement; conversion to regular within 6 months of commencement or 6 months before provisional expiry, whichever earlier | Section 12A(1)(ac) |
Documents required for 12A and 80G registration
Constitution and identity
- •Trust deed / MoA and AoA / society bye-laws (self-certified)
- •Registration certificate of the trust, society or company
- •PAN of the organisation
- •Darpan ID (NGO Darpan) if the NGO receives or seeks government grants
- •FCRA registration, if any
Governance
- •Names, addresses, PAN and Aadhaar of trustees / members / directors
- •Details of the author or founder
- •Bank account details and a cancelled cheque
- •Registered office proof and NOC
Activities and finances
- •Note on activities carried out (or proposed, for a new NGO)
- •Audited accounts and ITR-7 for up to three preceding years, where the NGO exists
- •Statement of donations received and applied
- •Photographs, reports or MoUs evidencing programmes (for 10AB)
Step-by-step: how the registration is obtained
- 1Day 1–3 — Review: deed or MoA checked for irrevocability, dissolution and benefit clauses; PAN, bank and Darpan details verified; the right form (10A or 10AB) and section codes chosen for 12AB and 80G.
- 2Day 3–7 — Filing: Form 10A/10AB filed on the income-tax e-filing portal with attachments, verified by DSC of the authorised signatory or EVC.
- 3Provisional (10A) — Order with a Unique Registration Number is generally passed within one month from the end of the month of application, without a hearing.
- 4Regular (10AB) — The Commissioner may issue a notice seeking documents or clarification; a reply with activity proofs is filed. The order must be passed within six months from the end of the month of application.
- 5After the order — 12A and 80G certificates downloaded; donor receipt format issued; Form 10BD reporting for donations set up for the first 31 May.
Cost and time
| Item | Amount / time | Notes |
|---|---|---|
| Government fee | Nil | Forms 10A and 10AB carry no fee |
| BookMyCA professional fee | Fixed fee quoted before filing | Covers 12A and 80G together, notice replies and certificates |
| Provisional registration (10A) | About 1 month | Valid 3 years from the assessment year in which it is granted |
| Regular registration or renewal (10AB) | Up to 6 months | Valid 5 years; 10 years for trusts with total income up to ₹5 crore (applications from 1 April 2025) |
| Form 10BD (donations statement) | By 31 May every year | Form 10BE certificate to each donor after filing; late fee ₹200 per day |
Worked example: a new foundation in Jaipur
Sahyog Shiksha Foundation, a Section 8 company incorporated in January 2026 to run after-school learning centres, applied in Form 10A in February. Provisional 12AB and 80G were granted in March 2026, valid for three years. It started its first centre in April 2026, so the conversion to regular registration in Form 10AB is due within six months of commencement, by October 2026. Because its income will be far below ₹5 crore, the regular registration will run for ten years. Its first Form 10BD, listing every donor with PAN, is due by 31 May 2027, after which each donor receives a Form 10BE and claims a 50% deduction.
Compliance to keep 12A and 80G alive
| Compliance | When | Notes |
|---|---|---|
| ITR-7 | By 31 October (audit cases) | Even with nil tax; non-filing forfeits exemption for the year |
| Audit report Form 10B / 10BB | One month before the ITR due date | 10B where income exceeds ₹5 crore or foreign contribution is received; 10BB otherwise |
| Form 10BD and 10BE | 31 May | Donation statement and donor certificates |
| Application of 85% of income | Each financial year | Shortfall taxed unless Form 9A / 10 is filed |
| Renewal (10AB) | 6 months before expiry | Registration lapses if missed |
| Change in objects or modification of deed | Within 30 days | Fresh registration required for a modified object |
Mistakes that cost NGOs their registration
- •Applying for 80G before 12AB, or on the wrong section code in Form 10A
- •A trust deed with no dissolution clause, or one that lets the settlor take back assets
- •Ignoring the notice deadline; the application is rejected and the provisional period runs out
- •Accepting cash donations above ₹2,000 and issuing 80G receipts for them
- •Missing Form 10BD, which leaves donors without certificates and attracts ₹200 a day
Frequently asked questions on 12A and 80G
Registrations under the old section 12AA were migrated to section 12AB from 1 April 2021. New applications and renewals are made under 12AB using Forms 10A and 10AB; the name 12A is still used for the exemption itself.
Provisional registration on Form 10A is usually granted within a month. Regular registration or renewal on Form 10AB must be decided within six months from the end of the month of application and typically involves one notice.
No. Both forms are free. Our professional fee covers preparation, filing, notice replies and certificates.
Provisional registration is valid for three years, regular registration for five years, and since the Finance Act 2025 trusts with total income up to ₹5 crore in each of the two preceding years get ten years. Renewal must be applied for six months before expiry.
Yes. A new organisation applies in Form 10A and receives provisional 12AB and 80G without a hearing, then converts to regular within six months of starting activities.
50% of the donation for most NGOs, subject to 10% of the donor's adjusted gross total income; 100% for notified funds such as the PM National Relief Fund. Cash donations above ₹2,000 are not eligible.
Darpan is needed for government grants and is asked for in Form 10A; CSR-1 is compulsory before receiving CSR funds. Both are separate filings we handle alongside.
The registration lapses and the income becomes taxable; a fresh application is needed and the accreted-income tax under section 115TD can be triggered in some cases. We track the date from the day the order is passed.
Official sources this page is based on
- Income-tax Act, 1961 — sections 12A, 12AB and 80G (Income Tax Department)
- Income-tax Rules, 1962 — rule 17A (Form 10A/10AB) and rule 18AB (Form 10BD)
- e-Filing portal — Form 10A, Form 10AB and Form 10BD
Fees, thresholds and timelines above are taken from these Acts, Rules, notifications and official portals; where the authority's current notification differs, the notification prevails.