Last reviewed: 8 July 2026. For a trust, society or Section 8 company, 12A and 80G registration is foundational. Without 12A your surplus can be taxed like any other income; without 80G your donors get no tax benefit for supporting you, which directly affects how much you can raise. This guide explains both registrations end to end - what they are, who is eligible, the exact Form 10A/10AB process, how long each registration lasts, how and when to renew, and the ongoing compliance that keeps your status alive - followed by a detailed FAQ focused on the questions trusts ask most about validity and renewals.
At a glance
What is 12A / 12AB registration?
Section 12A (administered today through the Section 12AB procedure) is what makes the income of a charitable or religious trust exempt from income tax, provided the income is applied to its objects. Without it, the trust is taxed like an ordinary person and its donations and surplus can all be brought to tax. Since 1 April 2021 every trust - even those registered years ago under the old 12AA - has to be registered or re-registered under 12AB, and that registration is no longer permanent: it runs for a fixed period and must be renewed.
What is 80G registration?
Section 80G approval is granted to the institution but benefits the donor: it allows a person who donates to your trust to claim a deduction in their own income tax return. For most approved NGOs the deduction is 50% of the donation, and that is further restricted to 10% of the donor's adjusted gross total income (the "qualifying limit"). Certain government-notified funds carry 100% deduction. Importantly, cash donations above Rs 2,000 do not qualify at all - donations must be made through banking channels to be deductible - and donations in kind are excluded.
Why both registrations matter
The two work together. 12A protects the money the trust itself earns and receives; 80G makes it materially easier to raise that money, because donors - especially companies and larger individual givers - routinely ask for an 80G certificate before contributing. A trust can legally hold 12A without 80G, but in practice most charitable organisations apply for both at the same time.
Who is eligible?
Public charitable or religious trusts, registered societies, and Section 8 companies pursuing genuine charitable objects - relief of the poor, education, medical relief, preservation of environment or monuments, or the advancement of any other object of general public utility - can apply. The entity must have a proper constitution document (trust deed, memorandum, or articles), maintain books of account, and not exist for the benefit of any particular religious community or caste (a specific bar for 80G).
The registration process, step by step
Registration is fully online on the income tax portal using Form 10A or Form 10AB, digitally signed and supported by scanned documents. A newly formed trust first receives provisional registration for three years, then converts to regular registration once activities are underway. Existing registered trusts move through renewal. The form depends entirely on your situation:
| Situation | Form | Result / validity |
|---|---|---|
| New trust, not yet started activities | Form 10A | Provisional registration, valid 3 years |
| Existing trust re-registering under 12AB | Form 10A | Registration for 5 years |
| Provisional to regular (activities commenced) | Form 10AB | Regular registration, valid 5 years |
| Renewal of expiring 5-year registration | Form 10AB | Renewed for 5 years |
| Modification of objects | Form 10AB | Fresh approval for the modified objects |
Documents you will need
- Trust deed / memorandum and articles / society registration certificate.
- PAN of the trust and identity/address proof of trustees or office bearers.
- Registration certificate with the relevant authority (Registrar / Charity Commissioner).
- Financial statements for existing entities (up to 3 years, where available) and an activity/annual report.
- Bank account details and, where already received, details of donations and existing 12A/80G orders.
Validity, conversion and renewal - the timelines that matter
This is where most trusts slip, so it is worth being precise. Provisional registration lasts 3 years. You must apply for regular registration in Form 10AB either at least 6 months before the provisional period ends, or within 6 months of commencing activities - whichever is earlier. Regular registration then lasts 5 years, and each renewal (again in Form 10AB) must be filed at least 6 months before the current registration expires. In other words, treat 12A and 80G as a five-yearly renewal cycle, not a one-time certificate, and set a reminder eighteen months to two years out so the six-month advance window is never missed.
Ongoing compliance after you are registered
Registration is the start, not the end. To keep the exemption alive each year, a registered trust must:
- File ITR-7 every year, declaring income and its application.
- Get audited and file Form 10B or 10BB where total income before exemption exceeds the basic exemption limit. The audit report is uploaded by 30 September and the return filed by 31 October. Form 10B applies broadly where income exceeds Rs 5 crore, or there are foreign contributions, or income is applied abroad; Form 10BB covers the more standard cases.
- Apply at least 85% of income to charitable purposes during the year. If you cannot, file Form 9A (deemed application in specified cases) or Form 10 (to accumulate income for a stated purpose for up to 5 years). Unexplained shortfall is taxed.
- File Form 10BD and issue Form 10BE (for 80G-approved institutions) by 31 May each year, reporting donations and giving donors their certificates. Delay attracts Rs 200 per day under section 234G plus penalty under 271K.
How the 80G deduction works for your donors
Suppose a donor with an adjusted gross total income of Rs 10,00,000 gives your trust Rs 1,50,000. The qualifying limit is 10% of income = Rs 1,00,000, so only Rs 1,00,000 of the donation is eligible; at 50%, the donor's deduction is Rs 50,000. This is why donors ask for the Form 10BE certificate and why the mode of payment matters - a Rs 1,50,000 cash donation would get no deduction at all. Explaining this correctly to donors builds trust and avoids disappointed expectations at filing time.
Common reasons registration is refused or cancelled
- Objects or activities that are not genuinely charitable, or that benefit specified persons/trustees.
- Income applied outside the stated objects, or a religious-community/caste restriction that breaches the 80G condition.
- Incomplete documentation or a mismatch between the trust deed, activities and financials.
- Failure to comply with other laws material to achieving the objects, or missing the renewal window.
Frequently asked questions on 12A and 80G
What is the difference between 12A, 12AA and 12AB?
They are stages of the same exemption regime. Section 12A is the original enabling provision; 12AA was the earlier registration procedure; and 12AB is the current procedure (from 1 April 2021) under which all trusts must register or re-register. Registration under 12AB is what actually gives your trust income-tax exemption today.
Do I need both 12A and 80G, or just one?
They do different things. 12A/12AB exempts the trust's own income from tax. 80G gives your donors a deduction on what they give you. A trust can hold 12A without 80G, but if you want donors to get a tax benefit (which most donors expect), you need 80G approval as well. They are applied for separately, usually together.
Which form applies to me - Form 10A or Form 10AB?
Form 10A is for first-time or provisional registration and for re-registration of existing trusts. Form 10AB is for converting provisional registration to regular, for renewing an expiring registration, and for modifications. The table in this article maps each situation to its form.
How long is provisional registration valid?
Provisional registration under 12AB or 80G is valid for 3 years from the assessment year from which it is granted. It is meant for newly formed trusts that have not yet started (or have just started) charitable activities.
How long is regular (final) registration valid?
Regular registration is valid for 5 years. Before it expires you must renew it by filing Form 10AB, so 12AB and 80G approval is no longer a one-time, permanent grant - it is a recurring compliance you must diarise.
When must I convert provisional registration into regular registration?
You must file Form 10AB for regular registration at least 6 months before the provisional registration expires, OR within 6 months of the commencement of your activities, whichever is earlier. Missing this window is one of the most common ways trusts lose their exemption.
When do I renew my 5-year regular registration?
File Form 10AB for renewal at least 6 months before the current 5-year registration expires. So if your registration runs out on 31 March 2028, your renewal application should go in by 30 September 2027.
What happens if my registration lapses or I miss the renewal?
If registration expires and is not renewed in time, the trust loses its exemption for that period - its income can become taxable, and in some cases exit-tax provisions on accreted income can apply. Donors also cannot claim 80G once your approval is not valid. Restoring status is far harder than renewing on time.
Can 12A or 80G registration be cancelled?
Yes. The tax authority can cancel registration for specified defaults - for example, income applied for non-charitable purposes, activities not genuine, funds benefiting specified persons, or failure to comply with other laws material to the objects. Cancellation can also trigger tax on accreted income.
Is 80G approval automatic once I have 12A?
No. 80G is a separate approval with its own application (Form 10A/10AB) and its own conditions - for instance, the institution's activities must not be for the benefit of any particular religious community or caste, and religious expenditure is restricted. You can have 12A without 80G.
How much can a donor actually deduct under 80G?
For most NGOs, donations qualify for a 50% deduction, and that is further limited to 10% of the donor's adjusted gross total income (the qualifying limit). Some notified funds allow 100% deduction. So a donor cannot assume the whole donation is deductible - the 50% and the 10% cap both apply.
Are cash donations eligible for 80G?
Cash donations above Rs 2,000 do not qualify for any 80G deduction. Donations above that must be made by cheque, bank transfer or digital mode to be deductible. Donations in kind (goods, materials) are also not eligible.
What are Form 10BD and Form 10BE, and when are they due?
Form 10BD is the annual statement of donations that an 80G-approved institution must file, reporting each donor and amount. Based on it, the institution issues Form 10BE - the donation certificate the donor needs to claim the deduction. Both are due by 31 May following the financial year. Late filing attracts a fee of Rs 200 per day under section 234G and a penalty under 271K.
What ongoing returns must a registered trust file?
A registered trust files ITR-7 every year. Where its total income before exemption exceeds the basic exemption limit, it must also get its accounts audited and file the audit report in Form 10B or Form 10BB before the ITR due date (upload by 30 September, return by 31 October). Missing the audit report can cost you the exemption for that year.
What is Form 10B versus Form 10BB?
Both are the trust audit report. Broadly, Form 10B is used where the trust's total income exceeds Rs 5 crore, or it has foreign contributions, or it applies income outside India; Form 10BB is used in the other, more standard cases. Your auditor uploads the correct one before you file ITR-7.
What is the 85% application rule?
A registered trust must apply at least 85% of its income towards its charitable or religious objects during the year; up to 15% can be accumulated freely. If you cannot apply 85% in the year, you can file Form 9A (to treat income as applied in the following year in certain cases) or Form 10 (to accumulate income for a specified purpose for up to 5 years). Miss these and the shortfall becomes taxable.
Can a brand-new trust get 80G before it starts real activity?
Yes - that is exactly what provisional registration is for. A newly formed trust applies in Form 10A and receives provisional 12AB and 80G valid for 3 years, then converts to regular registration in Form 10AB once activities have commenced (within the 6-month window).
Does 12A/80G cover foreign donations?
No. Receiving foreign contributions requires separate registration under the FCRA (Foreign Contribution Regulation Act) with the Ministry of Home Affairs. 12A and 80G are income-tax registrations only and do not permit foreign funding on their own.
We prepare and file Form 10A and Form 10AB, track your provisional and 5-year expiry dates, and handle the ongoing ITR-7, audit, 85% application and Form 10BD/10BE compliance so your exemption never lapses.
Income Tax Filing Talk to usDisclaimer: This article is for general guidance only and is not a substitute for advice on your trust's specific facts, deed and the latest legal position. Please consult before applying or filing.
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