Trust & Societies · 12AB & 80G Registration
Two registrations make or break a non-profit’s finances. 12AB exempts the organisation’s income from tax; 80G lets your donors claim a deduction, which is often what unlocks the donation. Both run on the same post-2020 regime of provisional and regular registration with periodic renewal. We secure them and keep them alive.
A freshly formed trust, society or Section 8 company that has not yet started activities and needs provisional registration and approval (Form 104 from 1 April 2026).
Funders are asking for an 80G receipt before they’ll commit, you need the registration.
Your provisional registration is due to convert to regular and the clock is ticking.
A 5-year registration is approaching expiry and the renewal application must go in.
You held the old 12AA / 80G and need to be sure you migrated correctly to 12AB.
Audit (10B/10BB, now Form 112), ITR-7 or the 85%-application rule needs to be put right.
| Step | What happens |
|---|---|
| Assess status | Check entity type, objects and whether you need fresh, conversion or renewal registration. |
| Prepare the file | Trust deed / MOA, PAN, activity details, accounts and governing-body documents. |
| File 12AB | Form 104 (provisional — only before activities start) or Form 105 (regular, conversion, renewal) on the e-filing portal; Forms 10A / 10AB for applications made before 1 April 2026. |
| File 80G | The matching 80G application so donors can claim deduction. |
| Handle queries | Respond to the CIT (Exemptions) on any clarification before the order issues. |
| Annual compliance | 10B/10BB audit, ITR-7, the 85%-application check, and renewal tracking. |
| Aspect | Section 12AB | Section 80G |
|---|---|---|
| Benefit to | The NGO, its income is exempt | The donor, deduction on the donation |
| Why it matters | Income applied to objects isn’t taxed | Makes giving attractive; often a condition of funding |
| Form | 104 (provisional) / 105 (regular); earlier 10A / 10AB | 104 / 105 (same forms); earlier 10A / 10AB |
| Validity | Provisional: 3 tax years, or 6 months from start of activities if earlier; regular: 5 yrs | Provisional: 3 tax years, or 6 months from start of activities if earlier; regular: 5 yrs |
Government cost (statutory position)
Professional fees depend on whether it is a fresh registration, a conversion or a renewal, and on the state of your accounts. You receive a clear written quote after a short call, no hidden charges, no published menu.
Schedule a 15-minute callSection 12AB gives the NGO itself income-tax exemption, so income applied to its charitable objects is not taxed. Section 80G benefits the donor, allowing them to claim a deduction (commonly 50%) on the amount donated. They are separate registrations, most NGOs need both, and are usually applied for together.
Only if your activities have not started. A new organisation applies for provisional registration in Form 104 (Form 10A before 1 April 2026), declaring that its activities had not commenced on the date of filing; it is valid for three tax years or up to six months from the commencement of activities, whichever is earlier, after which regular registration in Form 105 is needed. If you have already started, apply directly for regular registration in Form 105. More in our explainer: Provisional registration — three years, or six months?
Provisional registration is valid for three tax years or up to six months from the commencement of activities, whichever is earlier. Regular registration under section 332 runs five years (ten where the conditions of section 332(5) are met) and approval under section 354 five years; each is then renewed in Form 105. We track both on one calendar.
For most 80G-registered NGOs, the donor can claim a deduction of 50% of the donation, subject to the qualifying-limit rules (generally 10% of the donor’s adjusted gross total income). Certain government funds allow 100%. We make sure your 80G status and donation receipts are in the correct form for donors to claim.
Yes. The Finance Act 2020 replaced Section 12AA with Section 12AB, and all existing 12AA and 80G holders were required to re-register under the new regime. If you are unsure whether your migration was completed correctly, we verify your status and fix any gap before it affects your exemption.
Applying at least 85% of income to the charitable objects each year, getting the accounts audited in Form 10B or 10BB where income exceeds the basic exemption, filing the return in ITR-7 on time, maintaining proper books and donation records, and renewing the registration before expiry. A lapse in any of these can put the exemption at risk.
Yes. The benefits are available to eligible trusts, registered societies and Section 8 companies alike, provided the objects are charitable or religious within the meaning of the Act. We handle the registration whichever form your NGO takes.
A rejection or cancellation can usually be addressed, by curing the defect and re-applying, or by appeal where the order is wrong. We review the reason, advise on the realistic options, and represent you before the CIT (Exemptions). As with any approval, grant is at the department’s discretion and we make no guarantee of outcome.
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Vijay R Singh & Co., Chartered Accountants · FRN 136869W · ICAI M.No. 153926 · Andheri East, Mumbai, in practice since 2013. References are to Sections 12AB and 80G of the Income-tax Act (regime introduced by the Finance Act 2020); for FY 2026-27 onward the Income-tax Act 2025 carries equivalent provisions. Grant of registration is at the discretion of the CIT (Exemptions). General information, not advice until engaged.
D-4, Vishal CHSL, Opp. Andheri Gymkhana,
Andheri East, Mumbai 400069
+91 98607 23959 · info@cavijaysingh.com
