Renewal of 12A and 80G Registration
Understanding 12A and 80G Registration
12A Registration: This enables charitable organizations to get an exemption from income tax on surplus income, as long as it is used strictly for charitable activities.
80G Registration: This allows individuals and companies donating to such organizations to claim tax deductions, encouraging more donations and public participation.
Why Renewal of 12A and 80G is Necessary
Under the revised law, renewal every five years has become essential to ensure that tax benefits are granted only to genuine and operational organizations. The earlier system of lifetime registration was sometimes misused by non-functioning entities. The renewal requirement improves transparency, strengthens regulatory oversight, and reinforces legal accountability. It also helps the Income Tax Department monitor ongoing activities and financial practices. Additionally, it builds greater trust among donors, assuring them that their contributions continue to be eligible for tax benefits, while aligning India’s regulatory framework with international standards.
Renewal Procedure
The renewal of 12A and 80G registrations is carried out online through the Income Tax Department’s E-Filing Portal. Below is a simplified step-by-step process:
Log in to the Income Tax portal using the organization’s PAN credentials.
Navigate to the “e-File” section and select Form 10AB for renewal (Form 10A is used for initial registration).
Enter the required information, including PAN, registration number, and the nature of charitable activities.
Upload the relevant documents.
Submit the application using either a Digital Signature Certificate (DSC) or Electronic Verification Code (EVC).
Once submitted, the Income Tax Department will review the application. Upon successful verification, a fresh registration certificate valid for five years will be issued.
Documents Required for Renewal
Ensure the following documents are prepared and scanned clearly in PDF format:
PAN card of the organization
Certificate of registration under the relevant Act (Trusts Act, Societies Registration Act, Companies Act, etc.)
Trust deed or Memorandum of Association (MOA)
Audited financial statements for the last three financial years
Activity report detailing the organization’s operations
Copies of previously granted 12A and 80G certificates
ID proofs and list of trustees or key management personnel
FCRA certificate (if applicable)
Bank account details and a recent utility bill as proof of address
Timeline
For new registrations: Apply within 3 months of registration under the relevant law.
For existing entities: Renewal must be filed at least 6 months before the current certificate expires.
Processing Time: Typically ranges from 3 to 6 months, depending on the workload at the Income Tax Department.
Conclusion
Timely renewal of 12A and 80G registrations is essential for NGOs and charitable organizations to retain their tax-exempt status and ensure donors continue to receive tax benefits. The updated compliance system enhances transparency and accountability. With the right documentation and, if needed, professional assistance, the process can be handled efficiently and without unnecessary delays.
12A Registration: This enables charitable organizations to get an exemption from income tax on surplus income, as long as it is used strictly for charitable activities.
80G Registration: This allows individuals and companies donating to such organizations to claim tax deductions, encouraging more donations and public participation.
The renewal of 12A and 80G registrations is carried out online through the Income Tax Department’s E-Filing Portal. Below is a simplified step-by-step process:
Log in to the Income Tax portal using the organization’s PAN credentials.
Navigate to the “e-File” section and select Form 10AB for renewal (Form 10A is used for initial registration).
Enter the required information, including PAN, registration number, and the nature of charitable activities.
Upload the relevant documents.
Submit the application using either a Digital Signature Certificate (DSC) or Electronic Verification Code (EVC).
Once submitted, the Income Tax Department will review the application. Upon successful verification, a fresh registration certificate valid for five years will be issued.
Ensure the following documents are prepared and scanned clearly in PDF format:
PAN card of the organization
Certificate of registration under the relevant Act (Trusts Act, Societies Registration Act, Companies Act, etc.)
Trust deed or Memorandum of Association (MOA)
Audited financial statements for the last three financial years
Activity report detailing the organization’s operations
Copies of previously granted 12A and 80G certificates
ID proofs and list of trustees or key management personnel
FCRA certificate (if applicable)
Bank account details and a recent utility bill as proof of address
For new registrations: Apply within 3 months of registration under the relevant law.
For existing entities: Renewal must be filed at least 6 months before the current certificate expires.
Processing Time: Typically ranges from 3 to 6 months, depending on the workload at the Income Tax Department.
Timely renewal of 12A and 80G registrations is essential for NGOs and charitable organizations to retain their tax-exempt status and ensure donors continue to receive tax benefits. The updated compliance system enhances transparency and accountability. With the right documentation and, if needed, professional assistance, the process can be handled efficiently and without unnecessary delays.
