Form 10AB of the Income Tax Act, 1961

Form 10AB of the Income Tax Act, 1961. In India, charitable trusts, non-profit organisations (NPOs), and non-government organisations (NGOs) play an important role in promoting social welfare, education, healthcare, art, and other philanthropic objectives. To facilitate their functioning and encourage such activities, the Income-tax Act, 1961, offers tax exemptions to such entities under various provisions including Sections 10(23C), 12A, 12AA, 35, and 80G. However, to avail of these exemptions, organisations must be registered with the Income Tax Department under prescribed formats—most notably through Form 10A and Form 10AB. This article provides a complete overview of Form 10AB, its purpose, eligibility, procedural steps, and key compliance requirements.
Introduction of Section 12AB & Unique Registration Number (URN)
As per the new rules effective from April 1, 2021, all existing and newly registered entities must obtain a Unique Registration Number (URN) and undergo registration under Section 12AB. This provision aims to establish greater accountability, improve compliance tracking, and enable a periodic review of the organisation’s charitable activities. Importantly, this registration is now time-bound and subject to renewal.
Historically, once registered under these provisions, a trust or NPO enjoyed lifetime validity of registration unless cancelled. However, the Finance Act, 2020 introduced a streamlined, electronic re-registration system requiring all existing and new charitable entities to reapply under a newly inserted provision, Section 12AB.
Types of Registration under Section 12AB
The Income-tax Act, following the amendments introduced by the Finance Act, 2020, lays down a structured mechanism for the registration of trusts, societies, NGOs, and other not-for-profit institutions seeking tax exemption. Under this revamped regime, the registration process is classified into two main categories based on the stage and status of operations of the applicant entity:
1. Provisional Registration
This registration is primarily meant for newly established charitable trusts or institutions that are in the planning stage and are yet to commence their actual charitable or religious activities. The intent behind granting provisional registration is to allow these entities to demonstrate their intention to operate lawfully and for charitable purposes.
The provisional registration is valid for a fixed period of three (3) years from the date of issue. It is non-renewable and non-extendable.
A trust or institution seeking to begin charitable activities in an upcoming financial year must submit the application at least one month before the commencement of that financial year. This ensures that the entity is registered before any income or donation is received, thereby safeguarding its claim for exemption under applicable provisions.
 The application for provisional registration must be filed electronically using Form No. 10A via the Income Tax Department’s e-filing portal.
2. Permanent Registration
Permanent registration is intended for organisations that have already commenced their charitable or religious activities and can provide sufficient evidence of such operations to the Income Tax Department.
This registration is granted for a period of five (5) years, after which the organisation must apply for renewal to continue enjoying income tax benefits.
Entities holding provisional registration must apply for permanent registration under the following timeline, whichever is earlier: (a) At least six months before the expiry of their three-year provisional registration period, or (b) Within six months of the actual commencement of their charitable activities
This timeline is important because if the application is not submitted within the stipulated window, the entity may lose its eligibility for tax exemption benefits. The transition from provisional to permanent registration is made using Form No. 10AB through the e-filing system.
What is Form No. 10AB?
Form 10AB is an important application form under the Income-tax Act, 1961, used by charitable trusts, institutions, and NGOs for obtaining or maintaining tax exemption status. It comes into play after the initial registration has been granted through Form 10A.
Form 10AB, therefore, becomes essential for all subsequent renewals, conversions from provisional to permanent registration, or re-registration due to changes in the organisation’s objectives or structure. This form requires comprehensive details regarding the organisation’s operations, charitable activities, financial records, and governance to determine its continued eligibility for tax exemptions under Sections 10(23C), 12A, or 80G of the Income-tax Act.
Documents Required: 
While applying for permanent registration, the entity must submit:

Details of its governing body or trustees,

Financial statements (if available),

Nature and scope of charitable activities carried out,

Registration under other regulatory bodies (if applicable),

A report on actual operations/activities undertaken

When to File Form 10AB?
Form No. 10AB is mandatory in the following situations:
1. Conversion of Provisional to Permanent Registration
Trusts or institutions that received provisional registration under Section 12AB must apply for permanent registration using Form 10AB:

At least six months before the expiry of provisional registration; or

Within six months from the date of commencement of charitable activities, whichever is earlier.

2. Renewal of Existing Registration 
All trusts and institutions with an existing permanent registration under Sections 10(23C), 12AB, or 80G must renew their registration every five years using Form 10AB. The application should be filed at least six months before the expiry of the current registration.
3. Re-registration Due to Change in Objectives
If an organisation modifies its objectives in a way that is inconsistent with the conditions under which it was originally registered, it must apply for fresh registration via Form No. 10AB.
4. Reactivation of Inoperative Registrations
In cases where a trust registration has become inactive (especially under Sections 10(23C) or 10(46)), Form No. 10AB can be used to reactivate or regularise the registration.
How to File Form 10AB?
Charitable trusts, institutions, and NGOs that need to apply for permanent registration, renewal, or re-registration under the Income-tax Act, 1961, must file Form No. 10AB electronically. Following are the steps:
Step 1: Visit the Official Portal
Start by going to the official e-filing website of the Income Tax Department: https://www.incometax.gov.in/iec/foportal. This is the gateway for submitting all income tax-related forms and registrations online. Ensure you are using a secure and stable internet connection to avoid disruptions.
Step 2: Log In to Your Account
Log in using the registered credentials of your trust or institution. Typically, the PAN of the entity acts as the User ID. If the organization is not already registered, complete the portal registration process before proceeding with the filing.
Step 3: Go to Form Filing Section
After logging in, go to the “e-File” tab, select “Income Tax Forms,” and then click on “File Income Tax Forms.” This section allows you to access and initiate the submission of various forms, including Form 10AB, depending on your requirements.
Step 4: Select Form 10AB and Assessment Year
Choose “Form No. 10AB” from the dropdown menu. After that, select the appropriate Assessment Year for which the registration or renewal is being applied. Ensure the correct year is chosen to avoid issues in processing.
Step 5: Fill in Required Information
Enter all relevant details such as the legal name, PAN of the trust/institution, names and roles of trustees or key personnel, and a clear description of the charitable or religious activities. Include the objective, scope, and nature of the operations undertaken or proposed.
Step 6: Provide Legal and Financial Details
Furnish registration details under any applicable laws (e.g., Societies Registration Act, Indian Trusts Act, or Companies Act). You must also include financial data like audited financial statements, balance sheets, and income-expense records.
Step 7: Upload Supporting Documents
Attach all necessary documents in PDF format. These may include the trust deed, registration certificates, PAN copy, financials, reports of activities, and any amendments to the original objectives. Make sure all documents are legible and properly scanned.
Step 8: Verify and Submit the Form
Before submitting, carefully review all entered details for accuracy. Submit the form using a Digital Signature Certificate (DSC) or Electronic Verification Code (EVC) based on the trust’s filing requirements. This completes the filing process.
Step 9: Acknowledgment and Follow-Up
Once submitted, an acknowledgement number will be generated. You can track your application’s status by visiting the “My Applications” section. Save the acknowledgment for future reference and compliance verification.
Why Form 10AB is important?

Maintains Tax Exemption Eligibility: Filing Form 10AB is important for charitable trusts and institutions to retain their registration under Sections 10(23C), 12A, or 80G of the Income-tax Act, 1961. This registration allows them to claim exemption from income tax on their income, provided they comply with the required conditions and utilize funds strictly for charitable purposes.

Essential for Receiving Grants and Donations: Organizations with valid registration through Form 10AB are more likely to be recognized by donors, including government bodies, corporations, and philanthropic agencies. This formal recognition strengthens their credibility, making them eligible to receive grants, CSR funds, and voluntary contributions legally and transparently.

Required for FCRA Compliance: For NGOs and charitable institutions intending to receive foreign donations, a valid registration via Form 10AB is often a prerequisite for applying under the Foreign Contribution (Regulation) Act (FCRA). Without it, they may face rejection or non-compliance issues when seeking FCRA registration or renewal.

Prevents Penalties and Safeguards Tax Benefits: Failure to apply for permanent registration, renewal, or re-registration using Form 10AB within the stipulated timelines may lead to consequences such as cancellation of registration, loss of tax exemptions, or imposition of penalties. Timely compliance ensures continuity of benefits and protects the organization’s legal standing.

Conclusion
Form No. 10AB is not just a procedural requirement—it is an important form that ensures charitable trusts, NGOs, and other not-for-profit institutions remain compliant with the evolving legal framework of the Income-tax Act, 1961. Whether applying for permanent registration, seeking renewal, or undergoing re-registration due to changes in objectives or governance, timely and accurate filing of this form safeguards an organisation’s eligibility for tax exemptions and enhances its credibility.
Moreover, in an environment where transparency and accountability are increasingly important, Form 10AB enables the Income Tax Department to assess and monitor the genuine operations of charitable entities. By following the prescribed e-filing steps and maintaining updated records, organisations can continue their philanthropic missions without regulatory interruptions, secure funding confidently, and contribute meaningfully to social development. Timely compliance is not just a statutory duty—it is a cornerstone of sustaining public trust and institutional growth.
If you need any support, you can book a consultation or call us at +91 9988424211 or email us at info@ccoffice.in
Frequently Asked Questions (FAQs)
Q1. What is Form 10AB and when should it be filed?
Ans. Form 10AB is used by charitable trusts and NGOs to apply for permanent registration, renew existing registration, or re-register after changes in objectives. It must be filed:

After provisional registration (within 6 months of starting activities or 6 months before expiry).

Every 5 years for renewal of permanent registration.

For fresh registration before the financial year begins.

To re-register after changes or reactivate inactive registrations.

Q2. What is Section 12AB and why is it important?
Ans. Section 12AB, effective from April 1, 2021, sets the rules for registration of charitable entities. It ensures proper compliance, accountability, and introduces time-bound validity (3 years for provisional, 5 years for permanent registration), replacing the older Sections 12A and 12AA.
Q3. What is a Unique Registration Number (URN)?
Ans. The URN is a 16-digit alphanumeric code issued upon registration under Section 12AB. It uniquely identifies each registered entity and is mandatory for compliance and tax exemption tracking.
Q4. What is provisional registration and how does it link to Form 10AB?
Ans. Provisional registration is a 3-year temporary approval for new entities yet to begin activities. To continue tax benefits, they must apply for permanent registration using Form 10AB within the prescribed timeline.
Q5. What happened to lifetime registrations granted before 2020?
Ans. Lifetime registrations under old rules are no longer valid. All existing trusts had to re-register under Section 12AB and now must renew every 5 years using Form 10AB to maintain their tax-exempt status.

In India, charitable trusts, non-profit organisations (NPOs), and non-government organisations (NGOs) play an important role in promoting social welfare, education, healthcare, art, and other philanthropic objectives. To facilitate their functioning and encourage such activities, the Income-tax Act, 1961, offers tax exemptions to such entities under various provisions including Sections 10(23C), 12A, 12AA, 35, and 80G. However, to avail of these exemptions, organisations must be registered with the Income Tax Department under prescribed formats—most notably through Form 10A and Form 10AB. This article provides a complete overview of Form 10AB, its purpose, eligibility, procedural steps, and key compliance requirements.

Introduction of Section 12AB & Unique Registration Number (URN)

As per the new rules effective from April 1, 2021, all existing and newly registered entities must obtain a Unique Registration Number (URN) and undergo registration under Section 12AB. This provision aims to establish greater accountability, improve compliance tracking, and enable a periodic review of the organisation’s charitable activities. Importantly, this registration is now time-bound and subject to renewal.

Historically, once registered under these provisions, a trust or NPO enjoyed lifetime validity of registration unless cancelled. However, the Finance Act, 2020 introduced a streamlined, electronic re-registration system requiring all existing and new charitable entities to reapply under a newly inserted provision, Section 12AB.

Types of Registration under Section 12AB

The Income-tax Act, following the amendments introduced by the Finance Act, 2020, lays down a structured mechanism for the registration of trusts, societies, NGOs, and other not-for-profit institutions seeking tax exemption. Under this revamped regime, the registration process is classified into two main categories based on the stage and status of operations of the applicant entity:

1. Provisional Registration

This registration is primarily meant for newly established charitable trusts or institutions that are in the planning stage and are yet to commence their actual charitable or religious activities. The intent behind granting provisional registration is to allow these entities to demonstrate their intention to operate lawfully and for charitable purposes.

The provisional registration is valid for a fixed period of three (3) years from the date of issue. It is non-renewable and non-extendable.

A trust or institution seeking to begin charitable activities in an upcoming financial year must submit the application at least one month before the commencement of that financial year. This ensures that the entity is registered before any income or donation is received, thereby safeguarding its claim for exemption under applicable provisions.

The application for provisional registration must be filed electronically using Form No. 10A via the Income Tax Department’s e-filing portal.

2. Permanent Registration

Permanent registration is intended for organisations that have already commenced their charitable or religious activities and can provide sufficient evidence of such operations to the Income Tax Department.

This registration is granted for a period of five (5) years, after which the organisation must apply for renewal to continue enjoying income tax benefits.

Entities holding provisional registration must apply for permanent registration under the following timeline, whichever is earlier: (a) At least six months before the expiry of their three-year provisional registration period, or (b) Within six months of the actual commencement of their charitable activities

This timeline is important because if the application is not submitted within the stipulated window, the entity may lose its eligibility for tax exemption benefits. The transition from provisional to permanent registration is made using Form No. 10AB through the e-filing system.

What is Form No. 10AB?

Form 10AB is an important application form under the Income-tax Act, 1961, used by charitable trusts, institutions, and NGOs for obtaining or maintaining tax exemption status. It comes into play after the initial registration has been granted through Form 10A.

Form 10AB, therefore, becomes essential for all subsequent renewals, conversions from provisional to permanent registration, or re-registration due to changes in the organisation’s objectives or structure. This form requires comprehensive details regarding the organisation’s operations, charitable activities, financial records, and governance to determine its continued eligibility for tax exemptions under Sections 10(23C), 12A, or 80G of the Income-tax Act.

Documents Required:

While applying for permanent registration, the entity must submit:

Details of its governing body or trustees,
Financial statements (if available),
Nature and scope of charitable activities carried out,
Registration under other regulatory bodies (if applicable),
A report on actual operations/activities undertaken

When to File Form 10AB?

Form No. 10AB is mandatory in the following situations:

1. Conversion of Provisional to Permanent Registration

Trusts or institutions that received provisional registration under Section 12AB must apply for permanent registration using Form 10AB:

At least six months before the expiry of provisional registration; or
Within six months from the date of commencement of charitable activities, whichever is earlier.

2. Renewal of Existing Registration

All trusts and institutions with an existing permanent registration under Sections 10(23C), 12AB, or 80G must renew their registration every five years using Form 10AB. The application should be filed at least six months before the expiry of the current registration.

3. Re-registration Due to Change in Objectives

If an organisation modifies its objectives in a way that is inconsistent with the conditions under which it was originally registered, it must apply for fresh registration via Form No. 10AB.

4. Reactivation of Inoperative Registrations

In cases where a trust registration has become inactive (especially under Sections 10(23C) or 10(46)), Form No. 10AB can be used to reactivate or regularise the registration.

How to File Form 10AB?

Charitable trusts, institutions, and NGOs that need to apply for permanent registration, renewal, or re-registration under the Income-tax Act, 1961, must file Form No. 10AB electronically. Following are the steps:

Step 1: Visit the Official Portal

Start by going to the official e-filing website of the Income Tax Department: https://www.incometax.gov.in/iec/foportal. This is the gateway for submitting all income tax-related forms and registrations online. Ensure you are using a secure and stable internet connection to avoid disruptions.

Step 2: Log In to Your Account

Log in using the registered credentials of your trust or institution. Typically, the PAN of the entity acts as the User ID. If the organization is not already registered, complete the portal registration process before proceeding with the filing.

Step 3: Go to Form Filing Section

After logging in, go to the “e-File” tab, select “Income Tax Forms,” and then click on “File Income Tax Forms.” This section allows you to access and initiate the submission of various forms, including Form 10AB, depending on your requirements.

Step 4: Select Form 10AB and Assessment Year

Choose “Form No. 10AB” from the dropdown menu. After that, select the appropriate Assessment Year for which the registration or renewal is being applied. Ensure the correct year is chosen to avoid issues in processing.

Step 5: Fill in Required Information

Enter all relevant details such as the legal name, PAN of the trust/institution, names and roles of trustees or key personnel, and a clear description of the charitable or religious activities. Include the objective, scope, and nature of the operations undertaken or proposed.

Step 6: Provide Legal and Financial Details

Furnish registration details under any applicable laws (e.g., Societies Registration Act, Indian Trusts Act, or Companies Act). You must also include financial data like audited financial statements, balance sheets, and income-expense records.

Step 7: Upload Supporting Documents

Attach all necessary documents in PDF format. These may include the trust deed, registration certificates, PAN copy, financials, reports of activities, and any amendments to the original objectives. Make sure all documents are legible and properly scanned.

Step 8: Verify and Submit the Form

Before submitting, carefully review all entered details for accuracy. Submit the form using a Digital Signature Certificate (DSC) or Electronic Verification Code (EVC) based on the trust’s filing requirements. This completes the filing process.

Step 9: Acknowledgment and Follow-Up

Once submitted, an acknowledgement number will be generated. You can track your application’s status by visiting the “My Applications” section. Save the acknowledgment for future reference and compliance verification.

Why Form 10AB is important?

Maintains Tax Exemption Eligibility: Filing Form 10AB is important for charitable trusts and institutions to retain their registration under Sections 10(23C), 12A, or 80G of the Income-tax Act, 1961. This registration allows them to claim exemption from income tax on their income, provided they comply with the required conditions and utilize funds strictly for charitable purposes.
Essential for Receiving Grants and Donations: Organizations with valid registration through Form 10AB are more likely to be recognized by donors, including government bodies, corporations, and philanthropic agencies. This formal recognition strengthens their credibility, making them eligible to receive grants, CSR funds, and voluntary contributions legally and transparently.
Required for FCRA Compliance: For NGOs and charitable institutions intending to receive foreign donations, a valid registration via Form 10AB is often a prerequisite for applying under the Foreign Contribution (Regulation) Act (FCRA). Without it, they may face rejection or non-compliance issues when seeking FCRA registration or renewal.
Prevents Penalties and Safeguards Tax Benefits: Failure to apply for permanent registration, renewal, or re-registration using Form 10AB within the stipulated timelines may lead to consequences such as cancellation of registration, loss of tax exemptions, or imposition of penalties. Timely compliance ensures continuity of benefits and protects the organization’s legal standing.

Conclusion

Form No. 10AB is not just a procedural requirement—it is an important form that ensures charitable trusts, NGOs, and other not-for-profit institutions remain compliant with the evolving legal framework of the Income-tax Act, 1961. Whether applying for permanent registration, seeking renewal, or undergoing re-registration due to changes in objectives or governance, timely and accurate filing of this form safeguards an organisation’s eligibility for tax exemptions and enhances its credibility.

Moreover, in an environment where transparency and accountability are increasingly important, Form 10AB enables the Income Tax Department to assess and monitor the genuine operations of charitable entities. By following the prescribed e-filing steps and maintaining updated records, organisations can continue their philanthropic missions without regulatory interruptions, secure funding confidently, and contribute meaningfully to social development. Timely compliance is not just a statutory duty—it is a cornerstone of sustaining public trust and institutional growth.

If you need any support, you can book a consultation or call us at +91 9988424211 or email us at info@ccoffice.in

Frequently Asked Questions (FAQs)

Q1. What is Form 10AB and when should it be filed?

Ans. Form 10AB is used by charitable trusts and NGOs to apply for permanent registration, renew existing registration, or re-register after changes in objectives. It must be filed:

After provisional registration (within 6 months of starting activities or 6 months before expiry).
Every 5 years for renewal of permanent registration.
For fresh registration before the financial year begins.
To re-register after changes or reactivate inactive registrations.

Q2. What is Section 12AB and why is it important?

Ans. Section 12AB, effective from April 1, 2021, sets the rules for registration of charitable entities. It ensures proper compliance, accountability, and introduces time-bound validity (3 years for provisional, 5 years for permanent registration), replacing the older Sections 12A and 12AA.

Q3. What is a Unique Registration Number (URN)?

Ans. The URN is a 16-digit alphanumeric code issued upon registration under Section 12AB. It uniquely identifies each registered entity and is mandatory for compliance and tax exemption tracking.

Q4. What is provisional registration and how does it link to Form 10AB?

Ans. Provisional registration is a 3-year temporary approval for new entities yet to begin activities. To continue tax benefits, they must apply for permanent registration using Form 10AB within the prescribed timeline.

Q5. What happened to lifetime registrations granted before 2020?

Ans. Lifetime registrations under old rules are no longer valid. All existing trusts had to re-register under Section 12AB and now must renew every 5 years using Form 10AB to maintain their tax-exempt status.