Provisional Registration of 12A & 80G

Provisional Registration of 12A & 80G. Charitable and religious institutions play a vital role in social development, and to support their efforts, the Income Tax Act, 1961 provides tax exemptions under Sections 12A and 80G. Section 12A allows these organizations to claim exemption from income tax, while Section 80G enables donors to receive tax deductions on their contributions. To strengthen regulatory oversight and ensure transparency, the government introduced a new system of provisional registration through the Finance Act, 2020, followed by the Income Tax (6th Amendment) Rules, 2021.
If you're running a trust, NGO, or society, here's what you need to know: the rules have changed! Every institution—old or new—has to start with Form 10A for provisional registration. Once you prove your activities are genuine, you’ll move on to Form 10AB for regular registration. This system makes sure only the real changemakers get tax perks. So, if you want to keep those tax exemptions, following the new process is a must.
What is the purpose of Form 10A?
Form 10A is a standardized application form introduced under the Income Tax (6th Amendment) Rules, 2021 for the purpose of:

Revalidation of Existing Registrations: Institutions that were already registered under Sections 12A, 12AA, 80G, or 10(23C) before April 1, 2021, must revalidate their registrations using Form 10A to continue availing tax exemptions and benefits.

Provisional Registration for New Entities: Newly established NGOs, charitable trusts, or societies that have not yet commenced their operations can use Form 10A to apply for provisional registration under Sections 12AB, 10(23C), or 80G.

Key Functions of Form 10A:

Apply for initial approval or registration

Apply for provisional registration (for new institutions)

Revalidate existing approvals or registrations

This form helps the Income Tax Department ensure that only genuine and compliant institutions continue to receive tax exemptions and donor benefits.
What is the time limit for applying for Form 10A?
Form 10A is used by trusts, NGOs, and charitable institutions in India to apply for registration or revalidation under sections 12AB, 10(23C), and 80G of the Income Tax Act. The time limit for applying for Form 10A depends on the entity's status.
For existing organizations registered before 1st April 2021, the Income Tax Department mandated re-registration using Form 10A. The original deadline was extended multiple times due to the pandemic. The final extended deadline was 25th November 2022, as per CBDT Circular No. 22/2022. Missing this deadline requires the entity to apply afresh as a new applicant.
For newly formed trusts or institutions, Form 10A must be filed within one month from the date of their establishment.
Entities that received provisional registration must apply for final registration using Form 10AB within six months of either starting their activities or before the provisional registration expires—whichever is earlier.
Failing to apply within the prescribed time may result in loss of income tax exemption and donor benefit under 80G. Therefore, timely filing is for compliance and continued tax benefits. Always refer to CBDT updates for the latest deadlines. 
Which is the Form that would be applicable for Five Years Registration and Conversion of Provisional Registration?
The form prescribed for five-year registration and for converting provisional registration into regular registration is Form 10AB.
This form was introduced under the Income Tax (6th Amendment) Rules, 2021, and is a follow-up to Form 10A. While Form 10A is used for initial or provisional registration, Form 10AB is used when the institution seeks to obtain long-term approval or update existing registration details.
Scenarios Where Form 10AB Applies:

Conversion of Provisional to Regular Registration: After receiving provisional registration through Form 10A, an organization must apply via Form 10AB once it begins its activities.

Renewal of Existing 5-Year Registration: Institutions must reapply every five years to continue receiving tax exemptions and 80G benefits.

Re-registration Due to Modification: If there are changes in the organization’s objectives, structure, or key details, re-registration through Form 10AB is required.

Reactivating Inoperative Registrations: Applicable for organizations under Sections 10(23C) or 10(46) that need to renew dormant registrations.

Form 10AB plays a role in ensuring continued eligibility for tax benefits while keeping institutional information up to date with the Income Tax Department. 
What is the purpose of Form 10AB?
Form 10AB is a statutory form introduced under the Income Tax (6th Amendment) Rules, 2021, and is used by charitable and religious organizations for several key purposes related to tax exemption compliance under the Income Tax Act, 1961.
Primary Purposes of Form 10AB:

Conversion of Provisional to Regular Registration: After receiving provisional registration through Form 10A, organizations must apply using Form 10AB to obtain full (five-year) registration once they begin charitable activities.

Renewal of Registration After Five Years: All charitable institutions must renew their 12A/80G registration every five years by filing Form 10AB.

Modification of Existing Registration: If an organization undergoes changes in its objectives, structure, or operations, Form 10AB must be filed to update or amend the existing registration.

Activation of Inoperative Registrations: For entities registered under Sections 10(23C) or 10(46), this form helps in reactivating dormant or lapsed approvals.

In essence, Form 10AB ensures that only active, transparent, and compliant institutions continue to receive income tax exemptions and donor-related benefits.
What is the time limit for applying for Form 10AB?
The time limit for filing Form 10AB depends on the specific purpose for which the application is being made. Here’s a breakdown of the timelines based on different scenarios:

Conversion of Provisional Registration to Regular Registration: The organization must apply at least 6 months before the expiry of the provisional registration or within 6 months from the commencement of its charitable activities, whichever is earlier.

Renewal of Existing Five-Year Registration: Institutions must apply for renewal at least 6 months before the expiry of their current five-year registration period.

Modification of Existing Registration Details: If there are changes in the organization’s structure, objectives, or other key information, the application must be submitted within 30 days of such modification.

Reactivation of Inoperative Registrations (Section 10(23C) or 10(46)): Must be filed as per the specific instructions issued by the Income Tax Department, generally before the expiry of the inactive status.

Timely filing of Form 10AB is essential to ensure uninterrupted tax exemption benefits.
What is the New Process of Renewal or Registration of 12A & 80G Certificates?
The new process for the renewal or fresh registration of 12A and 80G certificates has been digitized and standardized under the Income Tax (6th Amendment) Rules, 2021, effective from 1 April 2021. This updated process applies to both new and existing charitable or religious institutions and ensures enhanced transparency and regulatory oversight.
Here’s a step-by-step breakdown of the new procedure:
Step 1: Online Application Submission

Organizations must log in to the Income Tax e-Filing Portal using their credentials.

Choose Form 10A (for provisional or revalidation) or Form 10AB (for full registration or renewal).

Fill in all required details and attach necessary documents such as trust deeds, financial statements, and activity reports.

Step 2: Verification of Application

The application must be authenticated by the authorized signatory:

If income tax returns are filed using a Digital Signature Certificate (DSC), the same must be used for the form.

If DSC is not mandatory, then Electronic Verification Code (EVC) can be used for verification.

Step 3: Review by Tax Authorities

The application will be reviewed by the Principal Commissioner (PCIT) or Commissioner of Income Tax (CIT).

If approved, a 16-digit Unique Registration Number (URN) will be issued.

If rejected, reasons will be communicated, and the applicant may be given a chance to respond.

Which documents need to be submitted for Renewal or Registration of 12A & 80G?
To apply for renewal or fresh registration under Sections 12A and 80G, charitable and religious institutions must submit a set of self-attested documents along with Form 10A or Form 10AB, as applicable. These documents help the Income Tax Department verify the legitimacy and activities of the organization are:

Founding Document: A self-attested copy of the Trust Deed, Memorandum of Association (MOA), or other instrument used to create the entity.

Registration Certificate: Self-attested copy of registration with the Registrar of Societies, Public Trusts, or Companies, depending on the type of organization.

FCRA Certificate (if applicable): If registered under the Foreign Contribution (Regulation) Act, 2010, provide a self-attested copy of the FCRA certificate.

Existing Registration/Approval Orders: Copy of existing approval under Section 10(23C) or Section 12A/80G, if already registered. If any application was previously rejected, a copy of the rejection order must be attached.

Financial Statements: Self-attested audited accounts for up to three preceding financial years, if the organization was in existence during that period.

Audit Report (if business income exists): If the organization earns business income under Section 11(4A), submit audited statements and the audit report under Section 44AB for the relevant years.

Activity Report: A brief note on the charitable or religious activities carried out by the organization.

DARPAN ID: Registration on the NGO-DARPAN Portal is mandatory. Submit the Unique Identification Number (UIN) generated from the portal.

Is DARPAN ID mandatory for filing of Form 10A or 10AB?
Yes, DARPAN ID is mandatory for filing Form 10A or Form 10AB if the applicant is a Non-Governmental Organization (NGO) receiving or planning to receive government grants. The DARPAN ID is issued by the NITI Aayog NGO DARPAN portal, which helps bring transparency and accountability to the NGO sector.
However, if the trust or institution does not intend to seek government grants, the DARPAN ID is not mandatory for filing these forms. But it is strongly recommended to obtain one, as it simplifies validation and enhances the organization's credibility. When filing Form 10A or 10AB, the Income Tax portal includes a field to enter the DARPAN ID, if applicable.
What is the time limit to pass the order of Renewal or Registration of 12A & 80G?

Existing Non-Profitable Entities Already Approved Under Previous Rules: Must apply using Form 10A within 3 months from 1st April 2021. Approval will be effective from the financial year in which it was originally granted. Order must be passed within 3 months from the end of the month in which the application is received.

Entities Approved Under the Newly Inserted Rules (CBDT Notification No. 19/2021): Must apply using Form 10AB at least 6 months before the end of their current approval period. Approval becomes effective from the financial year in which the application is submitted. Order must be passed within 6 months from the end of the month of application receipt.

Provisionally Approved Non-Profitable Entities: Required to file Form 10AB at least 6 months before the end of their provisional approval period. Final approval will be effective for the financial years covered under the provisional registration. Order must be passed within 6 months from the end of the month in which the application is received.

Applications Pending Before the Commissioner as of 1st April 2021: Applications pending with the Principal Commissioner/Commissioner under old rules are treated as new applications. Must apply using Form 10A at least 1 month before the start of the financial year for which approval is required. Approval will be effective from the financial year in which the application is made. Order must be passed within 1 month from the end of the month the application is received.

Final Thought
Provisional registration under Sections 12A and 80G serves as an essential bridge for new NGOs and trusts aiming to establish credibility and qualify for tax exemptions. It allows these entities to begin operations and accept donations while preparing for full registration. However, this provisional approval is not indefinite—it comes with specific conditions and timelines. To convert it into permanent registration, organizations must file Form 10AB either six months before the provisional period expires or within six months of starting activities, whichever is earlier. Treating this process with urgency and accuracy ensures smooth compliance and continuous access to vital tax benefits.
If you have any queries regarding Provisional Registration under Section 12A and 80G, then you can connect with Compliance Calendar LLP experts through email info@ccoffice.in or Call/Whatsapp at +91 9988424211.
FAQs
Q1. Can we apply for 12A and 80G together?
Ans. Yes, you can apply for 12A and 80G together using a single Form 10A or 10AB by selecting both options during the application process.
Q2. What is the registration fee for 12A and 80G?
Ans. There is no registration fee for applying for 12A and 80G; the process is completely free through the Income Tax Department’s online portal.
Q3. Is there a time limit for 12A registration?
Ans. Yes, new entities must apply for 12A registration at least 1 month before the financial year in which they seek exemption benefits begins.
Q4. What is 12A and 80G provisional registration?
Ans. 12A and 80G provisional registration allows new NGOs to claim tax exemption and donor benefits before starting activities, valid for 3 years.
Q5. What is the validity of provisional 80G certificate?
Ans. The provisional 80G certificate is valid for 3 years from the date of issue and must be converted to regular registration within this period.

Charitable and religious institutions play a vital role in social development, and to support their efforts, the Income Tax Act, 1961 provides tax exemptions under Sections 12A and 80G. Section 12A allows these organizations to claim exemption from income tax, while Section 80G enables donors to receive tax deductions on their contributions. To strengthen regulatory oversight and ensure transparency, the government introduced a new system of provisional registration through the Finance Act, 2020, followed by the Income Tax (6th Amendment) Rules, 2021.

If you're running a trust, NGO, or society, here's what you need to know: the rules have changed! Every institution—old or new—has to start with Form 10A for provisional registration. Once you prove your activities are genuine, you’ll move on to Form 10AB for regular registration. This system makes sure only the real changemakers get tax perks. So, if you want to keep those tax exemptions, following the new process is a must.

What is the purpose of Form 10A?

Form 10A is a standardized application form introduced under the Income Tax (6th Amendment) Rules, 2021 for the purpose of:

Revalidation of Existing Registrations: Institutions that were already registered under Sections 12A, 12AA, 80G, or 10(23C) before April 1, 2021, must revalidate their registrations using Form 10A to continue availing tax exemptions and benefits.
Provisional Registration for New Entities: Newly established NGOs, charitable trusts, or societies that have not yet commenced their operations can use Form 10A to apply for provisional registration under Sections 12AB, 10(23C), or 80G.

Key Functions of Form 10A:

Apply for initial approval or registration
Apply for provisional registration (for new institutions)
Revalidate existing approvals or registrations

This form helps the Income Tax Department ensure that only genuine and compliant institutions continue to receive tax exemptions and donor benefits.

What is the time limit for applying for Form 10A?

Form 10A is used by trusts, NGOs, and charitable institutions in India to apply for registration or revalidation under sections 12AB, 10(23C), and 80G of the Income Tax Act. The time limit for applying for Form 10A depends on the entity's status.

For existing organizations registered before 1st April 2021, the Income Tax Department mandated re-registration using Form 10A. The original deadline was extended multiple times due to the pandemic. The final extended deadline was 25th November 2022, as per CBDT Circular No. 22/2022. Missing this deadline requires the entity to apply afresh as a new applicant.

For newly formed trusts or institutions, Form 10A must be filed within one month from the date of their establishment.

Entities that received provisional registration must apply for final registration using Form 10AB within six months of either starting their activities or before the provisional registration expires—whichever is earlier.

Failing to apply within the prescribed time may result in loss of income tax exemption and donor benefit under 80G. Therefore, timely filing is for compliance and continued tax benefits. Always refer to CBDT updates for the latest deadlines.

Which is the Form that would be applicable for Five Years Registration and Conversion of Provisional Registration?

The form prescribed for five-year registration and for converting provisional registration into regular registration is Form 10AB.

This form was introduced under the Income Tax (6th Amendment) Rules, 2021, and is a follow-up to Form 10A. While Form 10A is used for initial or provisional registration, Form 10AB is used when the institution seeks to obtain long-term approval or update existing registration details.

Scenarios Where Form 10AB Applies:

Conversion of Provisional to Regular Registration: After receiving provisional registration through Form 10A, an organization must apply via Form 10AB once it begins its activities.
Renewal of Existing 5-Year Registration: Institutions must reapply every five years to continue receiving tax exemptions and 80G benefits.
Re-registration Due to Modification: If there are changes in the organization’s objectives, structure, or key details, re-registration through Form 10AB is required.
Reactivating Inoperative Registrations: Applicable for organizations under Sections 10(23C) or 10(46) that need to renew dormant registrations.

Form 10AB plays a role in ensuring continued eligibility for tax benefits while keeping institutional information up to date with the Income Tax Department.

What is the purpose of Form 10AB?

Form 10AB is a statutory form introduced under the Income Tax (6th Amendment) Rules, 2021, and is used by charitable and religious organizations for several key purposes related to tax exemption compliance under the Income Tax Act, 1961.

Primary Purposes of Form 10AB:

Conversion of Provisional to Regular Registration: After receiving provisional registration through Form 10A, organizations must apply using Form 10AB to obtain full (five-year) registration once they begin charitable activities.
Renewal of Registration After Five Years: All charitable institutions must renew their 12A/80G registration every five years by filing Form 10AB.
Modification of Existing Registration: If an organization undergoes changes in its objectives, structure, or operations, Form 10AB must be filed to update or amend the existing registration.
Activation of Inoperative Registrations: For entities registered under Sections 10(23C) or 10(46), this form helps in reactivating dormant or lapsed approvals.

In essence, Form 10AB ensures that only active, transparent, and compliant institutions continue to receive income tax exemptions and donor-related benefits.

What is the time limit for applying for Form 10AB?

The time limit for filing Form 10AB depends on the specific purpose for which the application is being made. Here’s a breakdown of the timelines based on different scenarios:

Conversion of Provisional Registration to Regular Registration: The organization must apply at least 6 months before the expiry of the provisional registration or within 6 months from the commencement of its charitable activities, whichever is earlier.
Renewal of Existing Five-Year Registration: Institutions must apply for renewal at least 6 months before the expiry of their current five-year registration period.
Modification of Existing Registration Details: If there are changes in the organization’s structure, objectives, or other key information, the application must be submitted within 30 days of such modification.
Reactivation of Inoperative Registrations (Section 10(23C) or 10(46)): Must be filed as per the specific instructions issued by the Income Tax Department, generally before the expiry of the inactive status.

Timely filing of Form 10AB is essential to ensure uninterrupted tax exemption benefits.

What is the New Process of Renewal or Registration of 12A & 80G Certificates?

The new process for the renewal or fresh registration of 12A and 80G certificates has been digitized and standardized under the Income Tax (6th Amendment) Rules, 2021, effective from 1 April 2021. This updated process applies to both new and existing charitable or religious institutions and ensures enhanced transparency and regulatory oversight.

Here’s a step-by-step breakdown of the new procedure:

Step 1: Online Application Submission

Organizations must log in to the Income Tax e-Filing Portal using their credentials.
Choose Form 10A (for provisional or revalidation) or Form 10AB (for full registration or renewal).
Fill in all required details and attach necessary documents such as trust deeds, financial statements, and activity reports.

Step 2: Verification of Application

The application must be authenticated by the authorized signatory:

If income tax returns are filed using a Digital Signature Certificate (DSC), the same must be used for the form.
If DSC is not mandatory, then Electronic Verification Code (EVC) can be used for verification.

Step 3: Review by Tax Authorities

The application will be reviewed by the Principal Commissioner (PCIT) or Commissioner of Income Tax (CIT).
If approved, a 16-digit Unique Registration Number (URN) will be issued.
If rejected, reasons will be communicated, and the applicant may be given a chance to respond.

Which documents need to be submitted for Renewal or Registration of 12A & 80G?

To apply for renewal or fresh registration under Sections 12A and 80G, charitable and religious institutions must submit a set of self-attested documents along with Form 10A or Form 10AB, as applicable. These documents help the Income Tax Department verify the legitimacy and activities of the organization are:

Founding Document: A self-attested copy of the Trust Deed, Memorandum of Association (MOA), or other instrument used to create the entity.
Registration Certificate: Self-attested copy of registration with the Registrar of Societies, Public Trusts, or Companies, depending on the type of organization.
FCRA Certificate (if applicable): If registered under the Foreign Contribution (Regulation) Act, 2010, provide a self-attested copy of the FCRA certificate.
Existing Registration/Approval Orders: Copy of existing approval under Section 10(23C) or Section 12A/80G, if already registered. If any application was previously rejected, a copy of the rejection order must be attached.
Financial Statements: Self-attested audited accounts for up to three preceding financial years, if the organization was in existence during that period.
Audit Report (if business income exists): If the organization earns business income under Section 11(4A), submit audited statements and the audit report under Section 44AB for the relevant years.
Activity Report: A brief note on the charitable or religious activities carried out by the organization.
DARPAN ID: Registration on the NGO-DARPAN Portal is mandatory. Submit the Unique Identification Number (UIN) generated from the portal.

Is DARPAN ID mandatory for filing of Form 10A or 10AB?

Yes, DARPAN ID is mandatory for filing Form 10A or Form 10AB if the applicant is a Non-Governmental Organization (NGO) receiving or planning to receive government grants. The DARPAN ID is issued by the NITI Aayog NGO DARPAN portal, which helps bring transparency and accountability to the NGO sector.

However, if the trust or institution does not intend to seek government grants, the DARPAN ID is not mandatory for filing these forms. But it is strongly recommended to obtain one, as it simplifies validation and enhances the organization's credibility. When filing Form 10A or 10AB, the Income Tax portal includes a field to enter the DARPAN ID, if applicable.

What is the time limit to pass the order of Renewal or Registration of 12A & 80G?

Existing Non-Profitable Entities Already Approved Under Previous Rules: Must apply using Form 10A within 3 months from 1st April 2021. Approval will be effective from the financial year in which it was originally granted. Order must be passed within 3 months from the end of the month in which the application is received.
Entities Approved Under the Newly Inserted Rules (CBDT Notification No. 19/2021): Must apply using Form 10AB at least 6 months before the end of their current approval period. Approval becomes effective from the financial year in which the application is submitted. Order must be passed within 6 months from the end of the month of application receipt.
Provisionally Approved Non-Profitable Entities: Required to file Form 10AB at least 6 months before the end of their provisional approval period. Final approval will be effective for the financial years covered under the provisional registration. Order must be passed within 6 months from the end of the month in which the application is received.
Applications Pending Before the Commissioner as of 1st April 2021: Applications pending with the Principal Commissioner/Commissioner under old rules are treated as new applications. Must apply using Form 10A at least 1 month before the start of the financial year for which approval is required. Approval will be effective from the financial year in which the application is made. Order must be passed within 1 month from the end of the month the application is received.

Final Thought

Provisional registration under Sections 12A and 80G serves as an essential bridge for new NGOs and trusts aiming to establish credibility and qualify for tax exemptions. It allows these entities to begin operations and accept donations while preparing for full registration. However, this provisional approval is not indefinite—it comes with specific conditions and timelines. To convert it into permanent registration, organizations must file Form 10AB either six months before the provisional period expires or within six months of starting activities, whichever is earlier. Treating this process with urgency and accuracy ensures smooth compliance and continuous access to vital tax benefits.

If you have any queries regarding Provisional Registration under Section 12A and 80G, then you can connect with Compliance Calendar LLP experts through email info@ccoffice.in or Call/Whatsapp at +91 9988424211.

FAQs

Q1. Can we apply for 12A and 80G together?

Ans. Yes, you can apply for 12A and 80G together using a single Form 10A or 10AB by selecting both options during the application process.

Q2. What is the registration fee for 12A and 80G?

Ans. There is no registration fee for applying for 12A and 80G; the process is completely free through the Income Tax Department’s online portal.

Q3. Is there a time limit for 12A registration?

Ans. Yes, new entities must apply for 12A registration at least 1 month before the financial year in which they seek exemption benefits begins.

Q4. What is 12A and 80G provisional registration?

Ans. 12A and 80G provisional registration allows new NGOs to claim tax exemption and donor benefits before starting activities, valid for 3 years.

Q5. What is the validity of provisional 80G certificate?

Ans. The provisional 80G certificate is valid for 3 years from the date of issue and must be converted to regular registration within this period.