Charitable and religious institutions in India enjoy significant tax benefits under Sections 12A/12AA/12AB and Section 80G of the Income Tax Act, 1961. To ensure the genuineness of their activities, the Income Tax Department introduced a mandatory revalidation system for all such institutions starting from April 2021.
This guide clearly explains the purpose, procedure, documents required, and new amendments related to the revalidation of 12A and 80G.
What is Section 12A/12AA/12AB?
Registration under Section 12A/12AA/12AB allows a charitable or religious trust/NGO to claim income tax exemption.
- Section 12A – For registrations before 1996
- Section 12AA – For registrations after 1996
- Section 12AB – Introduced under the new regime (mandatory revalidation)
Any NGO—whether a trust, society, or Section 8 company—must have 12A/12AB registration to access tax exemptions.
What is Section 80G?
Registration under Section 80G does not provide tax exemption to the NGO itself.
Instead, it allows donors to claim tax deductions on donations.
NGOs seeking government grants, CSR funding, or large donations must register under both 12A and 80G.
Registration & Renewal 12A(1)(ac) – Sub-clauses (i–vi)
| Sub-Clause | Applicable Situation | What the Trust Must Do | Timeline / Due Date | Applicable Form |
| (i) | Trust already registered under old laws: 12A or 12AA on or before 31/03/2021 | Apply for registration under new Section 12AB (re-registration) | Within 3 months from commencement of clause (ac) | Form 10A |
| (vi) | New trust / institution OR any case not covered under sub-clauses (i) to (v) | Apply for initial registration (provisional or regular depending on case) | Generally before start of relevant previous year or as prescribed | Form 10A |
| (ii) | Trust already registered under Section 12AB (5-year validity ending) | Apply for renewal | At least 6 months before expiry | Form 10AB |
| (iii) | Trust having provisional registration under 12AB | Apply for regular (final) registration | Whichever is earlier:• 6 months before provisional expiry• Within 6 months of starting activities | Form 10AB |
| (iv) | Registration became inoperative due to first proviso to Section 11(7) | Apply to make registration operative again | At least 6 months before the assessment year from which operative status is required | Form 10AB |
| (v) | Trust has changed/modified its objects (new objects do NOT conform to earlier conditions) | Apply for fresh registration | Within 30 days of modification of objects | Form 10AB |
Revalidation Process for 12A & 80G (Form 10A / 10AB)
Step-by-Step Procedure
Revalidation applications must be filed online through the Income Tax e-filing portal.
➡️ Form to be filed: Form 10A (for fresh or revalidation)
➡️ For renewal after 5/10 years: Form 10AB
Steps
- Log in to the Income Tax e-Filing portal.
- Go to e-File → Income Tax Forms.
- Select Form 10A and choose the relevant Assessment Year.
- Choose Prepare & Submit Online.
- Fill in required details and upload mandatory documents.
- Submit using EVC or Digital Signature (DSC).
Mandatory DARPAN Registration
For trusts applying under 80G, providing the DARPAN (NITI Aayog) Registration Number is mandatory.
Documents Required for Revalidation
✔ Self-certified copy of Trust Deed / Society Registration Certificate
✔ Registration certificate under ROC/Registrar of Societies/Public Trusts
✔ FCRA Certificate (if applicable)
✔ Earlier 12A/12AA/12AB Registration Order
✔ Annual Accounts for last 3 years
✔ Audit Report under Section 44AB (if commercial activity exists)
✔ Amended/updated objects of the organization
✔ Activity report / Notes on activities
✔ DARPAN Registration Details
Issuance of Revalidated Certificate
- Approval is granted in Form 10AC along with a 16-digit URN (Unique Registration Number).
- Validity: 5 years earlier, now increased to 10 years for eligible trusts.
If additional documents are needed, the PCIT/CIT will request them.
Rejection is also issued in Form 10AC.
For renewal after 5/10 years, the order is issued in Form 10AD.
Important Amendments (Applicable After March 31, 2025)
✅ 1. Validity Increased to 10 Years
For trusts whose income does not exceed ₹5 crore in each of the last two years.
❌ Not applicable to:
- New trusts with provisional registration (valid only for 3 years).
🔁 Renewal under 80G remains every 5 years
Even small trusts with 10-year validity for 12A must still renew 80G every 5 years.
✳️ Cancellation rules revised
Registrations will now be cancelled only on grounds of false or incorrect information.
Earlier, incomplete applications could be rejected entirely.
✔️ Conclusion
Revalidation under Sections 12A/12AB and 80G is essential for NGOs to continue receiving tax exemptions and donor benefits. The new 2025 amendments offer longer validity, simpler compliance, and improved transparency