12A and 80G registration is how a charitable trust, society or section 8 company asks the Income Tax Department to treat its income as exempt and to let donors claim a deduction. This guide is for founders, trustees and finance heads who want to apply correctly the first time. By the end you will know what each registration does, which documents to prepare and how the online process works.
You will also see how provisional and regular registration differ, when renewals fall due and which annual duties follow. This is general information drawn from official sources listed below, not professional advice, and the rules change. Please verify current forms and dates on the Income Tax Department e-filing portal before you file.
Key Takeaways
- 12A and 80G registration are two separate approvals: one protects the organisation's income, the other supports donor deductions.
- Trusts, societies and section 8 companies can all seek NGO tax exemption through the e-filing portal.
- New applicants for 12A and 80G registration start with provisional registration 12A valid for up to three years, then convert using Form 10AB.
- Regular 12A and 80G registration is valid for five years, and Form 10AB renewal must be filed at least six months before expiry.
- The Income-tax Act, 2025 took effect on 1 April 2026, and the portal now carries renumbered forms.
In This Article
- What 12A and 80G registration mean
- Who can apply
- The 6 steps for 12A and 80G registration
- Documents to prepare
- Provisional and regular registration
- Form 10AB renewal and the 2025 Act transition
- Annual obligations after registration
- Common mistakes to avoid
What 12A and 80G Registration Mean
12A registration is approval from the Income Tax Department that lets a trust or institution claim exemption on income applied to its charitable or religious objects. 80G approval lets donors claim a deduction for gifts to that organisation. Together, 12A and 80G registration make up the core of NGO tax exemption in India.
The Income Tax Department is the regulator for both. Applications are filed online through the e-filing portal at incometax.gov.in, using forms that a Principal Commissioner or Commissioner reviews.
Why 12A and 80G Registration Both Matter
Think of 12A as the shield for the organisation and 80G as the magnet for donors. Without 12A, the organisation's surplus may be taxed like ordinary income. Without 80G, individual and corporate donors have less reason to give, because the 80G donation deduction is not available to them.
Many small donors and companies with CSR budgets ask for an 80G donation deduction certificate before they give. A missing approval can therefore cost an organisation real funding even when its work is excellent.
What 12A and 80G Registration Do Not Do
Neither approval creates the legal entity. You must first form a trust, society or section 8 company. Neither replaces FCRA registration for foreign contributions, and neither removes the need to run genuine charitable activity. The department can cancel registration where it finds specified violations.
| Feature | 12A registration | 80G approval |
|---|---|---|
| Who benefits | The organisation | Donors |
| Main effect | Income applied to objects can be exempt | Donor may claim a deduction |
| Applied for by | Trust, society, section 8 company | Same organisation |
| Typical form | Form 10A, then 10AB | Form 10A, then 10AB |
| Validity | Provisional up to 3 years, regular 5 years | Same structure |
Who Can Apply for 12A and 80G Registration
Trusts, societies and section 8 companies with charitable or religious objects can apply. The organisation must exist as a legal entity, hold a PAN and have a governing document that limits benefits to its stated purposes. Genuine activity, or a credible plan for it, supports the application.
Each entity type is formed under a different law, and that shapes the paperwork.
Trusts
A trust is created by a trust deed. The deed names the founders or settlors, the trustees, the objects and the rules for using income. Our trust registration service covers drafting and registering the deed with the local authority before you move on to tax approvals.
Societies
A society is formed by members under a state societies law. It has a memorandum, rules and a governing body. Societies laws are state specific, so check your state's rules.
Section 8 Companies
A section 8 company is a company licensed by the Ministry of Corporate Affairs under the Companies Act, 2013. Its objects must be charitable in nature, and it must apply profits to those objects and not pay dividends to members. Our guide to section 8 company registration explains the incorporation route. Section 8 company tax exemption still needs its own 12A and 80G registration, since company status alone does not grant it.
If you are choosing between structures, our comparison of private limited, LLP and OPC structures shows how company forms differ, though a charity needs a non-profit form.
6 Essential Steps for 12A and 80G Registration
The process for 12A and 80G registration has six steps: confirm the entity, prepare documents, set up portal access, file the application, respond to queries and convert provisional approval into regular registration. Following them in order keeps 12A and 80G registration on track and avoids most delays we see.
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Confirm the entity and its objects. Check that the deed, memorandum or licence states charitable or religious objects and bars profit sharing.
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Prepare the documents. Gather the governing document, PAN, trustee or director details, address proof and past accounts if the organisation already operates.
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Set up portal access. Register the organisation on the e-filing portal, link a valid mobile number and email, and arrange a digital signature or Aadhaar based verification for the signatory.
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File the application for provisional or regular registration. New organisations file Form 10A for provisional registration. Those already running activity follow the route that fits their stage.
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Track the application and answer queries. Watch the portal for notices and reply within the time given, with documents that address the point raised.
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Convert and maintain. Apply for regular registration before the provisional period ends, then diarise renewals and annual filings.
Step 1 and 2 in Practice
Most rejections of 12A and 80G registration trace back to the first two steps. A deed with vague objects, or a memorandum that allows benefits to members, will raise questions. In the filings we handle, the most common delay is a mismatch between the objects in the governing document and the activities described in the application. Read both side by side before you file.
Step 3 to 5 in Practice
The online 12A and 80G registration process is paperless. The authorised signatory logs in, selects the relevant form, fills in details of the organisation, attaches documents and submits with a digital signature or other permitted verification. The portal issues an acknowledgement, and the department then reviews the file. Replies to notices are also made online.
A Short Process Walkthrough
Here is how the online route for 12A and 80G registration usually runs from start to finish:
- The signatory signs in to incometax.gov.in and opens the statutory forms section.
- The signatory selects the application for provisional registration or approval (Form 10A, which appears as Form 104 under the Income-tax Act, 2025 forms).
- The organisation fills in its details, objects and activity summary, then attaches documents.
- The form is verified and submitted, and the portal generates an acknowledgement.
- The Commissioner passes an order. If the order is favourable, the organisation receives its registration or approval details.
- The organisation notes the validity dates and plans the next filing.
Documents for 12A and 80G Registration
For 12A and 80G registration, typical documents are the governing deed or memorandum, the registration certificate or licence, the PAN of the organisation, details of trustees or office bearers and proof of the registered office address. Existing organisations add recent financial statements and a summary of activities. The online form lists the exact attachments.
The list varies by entity and by stage, so treat this table as a general checklist and confirm requirements on the portal.
| Entity | Typical documents |
|---|---|
| Trust | Registered trust deed, PAN, trustee IDs, address proof |
| Society | Memorandum, rules, registration certificate, PAN, governing body list |
| Section 8 company | Licence, incorporation certificate, MOA and AOA, PAN, director details |
| Existing organisations | Past accounts, audit reports and a summary of activities |
Practical Tips on Documents
- Keep scans clear, in the accepted file type and within the size limits shown on the portal.
- Make sure the address on the proof matches the address in the form.
- If your signatory needs a digital signature, arrange it early. Our digital signature certificate service can help.
Provisional and Regular 12A and 80G Registration
Provisional registration is a temporary 12A and 80G registration for organisations that have not yet started activities. It is valid for a maximum of three years, according to CBDT Circular No. 6 of 2023. Regular registration follows, through Form 10AB, and is valid for five years. This is the heart of provisional registration 12A planning.
The table summarises the two stages as set out in that circular.
| Point | Provisional | Regular |
|---|---|---|
| Form | Form 10A | Form 10AB |
| Validity | Maximum three years | Five years |
| When to apply | At least one month before the previous year starts | At least six months before provisional ends, or within six months of starting activities, whichever is earlier |
| Next step | Convert | Renew |
Who Needs Provisional Registration 12A
New trusts, societies and section 8 companies that have not begun activities generally start 12A and 80G registration here. The circular says they apply for provisional registration or approval at least one month before the start of the previous year relevant to the assessment year from which they want registration.
Applying early matters, because the timing rule affects the year from which exemption starts. In our experience, founders often form the entity first and plan tax approval later.
Converting with Form 10AB
Form 10AB is the application for regular registration. The conversion deadline is the earlier of two dates: six months before the provisional period ends, or six months after activities commence. Because the earlier date wins, an organisation that starts work quickly has a shorter window than one that starts slowly.
An Illustrative Scenario
Consider a hypothetical education trust that registers its deed and receives provisional approval before it begins any programmes. Suppose it starts its first learning centre in July. The trust should file Form 10AB by the following January, which is six months after activities begin, unless the end of its provisional period falls earlier.
The trust then records both dates in its compliance calendar and gathers its first financial statements early. This is an invented example for explanation only, not a real client story.
Form 10AB Renewal and the Income-tax Act 2025
Regular 12A and 80G registration is valid for five years, and the trust must apply for renewal at least six months before it expires. The Union Budget 2025 memorandum explains that validity can extend to ten years for certain smaller trusts. That longer validity depends on income limits, so confirm eligibility on the portal. This is the point of a careful Form 10AB renewal plan.
The Ten Year Rule for Smaller Trusts
The memorandum explains an amendment that raises validity from five to ten years where the trust applies under specified clauses and its total income, before exemption, does not exceed Rs 5 crore in each of the two preceding years. It is meant to cut the compliance burden on smaller trusts.
First-time registrations do not benefit, since the relief concerns renewal. Verify the ten year rule against the latest portal text.
What Changed on 1 April 2026
The Income-tax Act, 2025 took effect on 1 April 2026. The e-filing portal's official form mapping guide says forms under the 1961 Act have been renumbered. It maps old Form 10A to Form 104, described as the application for provisional registration or provisional approval.
The same guide maps old Form 10AB to Form 105, the application for registration of a non-profit organisation under section 332. The donation statement and certificate, old Forms 10BD and 10BE, appear as Forms 113 and 114, linked to section 354. Orders appear as Form 106.
How to Stay Safe During the Transition
Registrations granted under the old Act continue to matter, but filing rules and form numbers now follow the new framework. Section numbers in the 2025 Act differ from the 12A and 80G labels that people still use. Rely on the portal, not on memory.
Our note on income tax notice replies in India shows why precise references matter.
Annual Obligations After Registration
After 12A and 80G registration, an organisation must file returns, keep audited accounts where required, report donations and apply income to its objects. Getting 12A and 80G registration is the start of a yearly routine, not the end, and NGO tax exemption depends on it. Missing these duties can put the exemption and donor deductions at risk.
Audit Reports
Trusts must get accounts audited when income crosses the basic exemption limit. CBDT Circular No. 6 of 2023 says the audit report goes in Form 10B where total income exceeds Rs 5 crore, foreign contribution is received or income is applied outside India. In other cases, Form 10BB applies. Forms have been renumbered since, so check the current names.
Donation Statements and Certificates
For many donee organisations, the donation deduction is allowed to donors only if the donee furnishes a statement of donations in Form 10BD. The organisation also issues a certificate in Form 10BE. The circular says both are due by 31 May after the financial year in which the donation was received.
An accurate 80G donation deduction record helps donors and avoids disputes. Keep a register of donors with PAN, amount, date and mode of payment.
Income Tax Returns and Accumulation
Trusts with 12A and 80G registration file income tax returns and may need to record accumulation of income, which has its own forms and timing. The circular explains that the statement of accumulation must reach the department at least two months before the return due date, though relief applies if it is filed by the return due date. Our income tax return filing service can handle the yearly filing, and tax audit support helps where audit applies.
Bookkeeping, Payroll and GST
Good bookkeeping and accounting records are the evidence behind every claim an organisation makes. Keep a clean ledger, bank reconciliations and project-wise expense records, and run payroll compliance properly for staff. Also check whether GST compliance applies to any fee, training or service income, since exemption from income tax does not automatically remove indirect tax duties.
Companies and FCRA
A section 8 company also files with the Registrar of Companies each year. Read our guide to annual ROC compliance for the company side. If the organisation receives foreign donations, add FCRA registration, which is separate from income tax approvals.
Common Mistakes to Avoid
Most errors in 12A and 80G registration are avoidable with early planning. These are the issues we see most often when organisations approach us:
- Forming the entity but delaying the tax application, which can leave a year without exemption.
- Objects clauses that are broad, vague or allow benefits to founders.
- Missing the six month window for Form 10AB renewal or conversion after provisional registration 12A.
- Assuming 12A alone gives donors an 80G donation deduction, when 80G approval is also needed.
- Ignoring donation statements and certificates after the year ends.
- Mixing personal and organisation funds, which weakens the case that income was applied to objects.
- Using outdated form numbers after the Income-tax Act, 2025 transition.
- Treating FCRA as optional while accepting foreign donations.
If an application is rejected, read the order carefully. You may file again after fixing the issue or follow the appeal route in the law, and prompt action helps.
Summary
12A and 80G registration protects an organisation's income and supports donor deductions. Trusts, societies and section 8 companies apply online. New organisations start with provisional registration, then convert through Form 10AB, with regular registration valid for five years and ten years in certain smaller trust cases. Annual audits, donation reporting and timely renewals keep the benefits intact.
Conclusion
A clean 12A and 80G registration starts with a sound deed, clear objects and an honest activity plan. Plan 12A and 80G registration at the time you form the entity, diarise the conversion and renewal dates and keep donation records tidy. Rules and form numbers have changed with the Income-tax Act, 2025, so verify each step on incometax.gov.in. If you want a second pair of eyes on your 12A and 80G registration, speak to Livida.
Talk to Livida
If you want help with 12A and 80G registration, whether that means choosing the right entity, preparing documents or filing the application, you can reach us through our contact page, by email at info@livida.in, or by phone at +91 94860 33194. We will review your situation and explain the options. We do not guarantee approvals or timelines, since those are decisions of the tax authorities, and this article is general information rather than professional advice.
References
- CBDT Circular No. 6 of 2023: Clarification on charitable and religious trusts (Income Tax Department)
- CBDT Circular No. 1 of 2026: Power to condone delay in filing Form 10A (Income Tax Department)
- Form Mapping Guide: Income-tax Act 1961 to Income-tax Act 2025 (Income Tax Department)
- Memorandum explaining the provisions in the Finance Bill, 2025 (Union Budget)
- Income Tax Department e-filing portal: forms and services
Reviewed for accuracy in November 2026.
