From 1 April 2026 the Income-tax Act, 2025 governs the registration of charitable trusts and institutions — Section 332 in place of Sections 12A/12AB, and Section 354 in place of Section 80G. Existing registrations continue for the rest of their validity. This page uses the new section and form numbers, with the earlier ones alongside.
What registration does — and doesn't — do
Without registration, a trust or institution is taxed like any other taxpayer on its surplus. With it, income applied to its charitable or religious objects is exempt, subject to the conditions on application of income, accumulation, investments and audit.
Registration doesn't let donors claim a deduction; that's a separate approval, commonly still called 80G. And it isn't permanent: provisional registration runs for three years, regular registration for five (or ten, for smaller organisations), and each has to be renewed on time.
From 1 April 2026 the Income-tax Act, 2025 governs the registration of charitable trusts and institutions — Section 332 in place of Sections 12A/12AB, and Section 354 in place of Section 80G. Existing registrations continue for the rest of their validity.
Provisional, regular and renewal
| Situation | Form (from 1 April 2026) | Earlier form | Validity |
|---|---|---|---|
| New organisation that hasn't started its activities | Form 104 | Form 10A | Provisional — up to 3 tax years |
| New organisation that has already started its activities | Form 105 | Form 10AB | Regular — 5 years (10 years if income ≤ ₹5 crore in each of the two preceding years) |
| Converting provisional registration to regular | Form 105 | Form 10AB | 5 years (10 years if income ≤ ₹5 crore in each of the two preceding years) |
| Renewal of an expiring registration | Form 105 | Form 10AB | As above |
| Change in objects not in line with the registration | Form 105 | Form 10AB | Within 30 days of adopting the change |
Provisional registration has to be converted to regular registration within the window the law sets — at least six months before the provisional registration expires, or within six months of starting activities, whichever is earlier. Missing that window is one of the most common ways NGOs lose their exemption.
Documents required
- Registered trust deed, or the society's memorandum and bye-laws, or the Section 8 company's MOA, AOA and licence.
- Registration certificate and PAN of the organisation.
- Details and PAN of trustees, office-bearers or directors.
- Audited accounts for up to the last three years, where the organisation has been operating.
- A note on activities carried out, with evidence — reports, photographs, receipts.
- Details of any other registrations: NGO Darpan, FCRA, CSR-1.
The application process
Check the constitution
Objects, non-benefit clauses and the dissolution clause are checked against the conditions for registration. Weak clauses are fixed before applying, not after a query.
Prepare the application
The form is prepared with the objects, activities, trustees and financial details, and verified digitally.
Provisional registration
For a new organisation that hasn't yet started its activities, provisional registration in Form 104 is usually granted on the application, without detailed enquiry.
Enquiry for regular registration
For regular registration or renewal, the department can ask for documents and explanations on the genuineness of activities and compliance with other laws.
Order
The registration order states the validity period and the unique registration number. We diarise the renewal date the day the order arrives.
Conditions that keep the exemption
- At least 85% of income applied to the objects during the year, with accumulation allowed only within the prescribed limits and forms.
- Books of account maintained, and accounts audited once income crosses the basic exemption limit.
- Funds invested only in the permitted modes.
- No part of the income or property used for the benefit of the founder, trustees or related persons.
- Audit report and income-tax return filed on time every year.
Our NGO annual compliance page covers the yearly filings in detail.
Practical notes from our engagements
- Provisional registration not converted in time. It's easy to forget a date three years away. Once it passes, the organisation can lose exemption for the period in between.
- Objects amended without telling the department. A change in objects has to be reported and can need a fresh application. Amend first, report second — never the reverse.
- Activities not documented. Regular registration turns on the genuineness of activities. Photographs, beneficiary lists and receipts collected as you go make the application easy.
- Religious and charitable objects mixed without care. Mixed objects are allowed, but the drafting matters. We check this before the first application.
How we handle registration
We review the constitution first and fix anything likely to draw a query, then prepare and file the application and handle the department's questions. After the order, we track the validity date and prepare the renewal well ahead of the six-month deadline. Most clients also have us apply for 80G approval in the same engagement.
Related services
Frequently asked questions
Is 12A registration still called 12A?
The name is still widely used, but from 1 April 2026 the registration is granted under Section 332 of the Income-tax Act, 2025. Registrations granted under Sections 12A/12AB continue for the rest of their validity.
How long is the registration valid?
Provisional registration is valid for up to 3 tax years. Regular registration is valid for 5 years — or 10 years where the organisation's total income was ₹5 crore or less in each of the two years before the application.
When should a registration be renewed?
The renewal application has to be filed at least 6 months before the current registration expires.
Which form is used to apply?
Form 104 for provisional registration and Form 105 for regular registration or renewal, from 1 April 2026. These replaced Forms 10A and 10AB.
Can a Section 8 company apply?
Yes. Section 8 companies, trusts and societies can all apply, provided their objects and constitution meet the conditions.
What happens if registration lapses?
Income can become taxable, and in some cases the law treats the organisation's accreted assets as taxable too. Renewing on time avoids both.
Does registration also give 80G?
No. Donor approval is a separate application, although we usually file the two together.