Chartered Accountant · ICAI M.No. 153926 · FRN 136869W
Provisional registration first
A new trust that hasn’t yet started activities applies for provisional registration under Section 12AB, granted relatively easily for three years. This lets it claim exemption from the start while it gets going. It’s the entry point to the 12AB regime.
Then convert to regular
The trust must move to regular registration by applying at least six months before the provisional period ends, or within six months of commencing activities, whichever is earlier. Regular registration is valid for five years and is then renewed. At conversion, the department scrutinises the genuineness of activities. Confirm the current application windows — they are strict.
A worked example
Example: a newly created education trust gets provisional 12AB for three years, runs its programmes, and well before year three applies for regular registration, showing its genuine charitable activity — securing five-year exemption. Missing the conversion window can break the exemption chain. Aligning the timeline with activity start is the key. Our team can handle both the provisional and regular registrations.