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Renewal of 12A and 80G Registration

In India, charitable trusts, societies, and NGOs can get tax benefits and help their donors claim deductions by registering under Sections 12A and 80G of the Income Tax Act, 1961.

  • 12A registration lets the organization avoid paying income tax on its surplus income if it’s used only for charitable purposes.
  • 80G registration allows donors to claim tax deductions on the amount they donate.

Earlier, these registrations were valid for a lifetime. But from the Finance Act, 2020, both must be renewed every five years to keep the benefits.

Why Renewal is Needed

The five-year renewal rule makes sure that only active and genuine organizations get tax benefits. The old lifetime approval system was sometimes misused by non-active groups. Regular renewal improves transparency, keeps better checks, and builds donor trust by assuring them that their donations will still qualify for deductions.

Renewal Process

Renewal is done online through the Income Tax Department’s E-Filing Portal.

Steps:

  1. Log in with the organization’s PAN details.
  2. Go to the “e-File” section and select Form 10AB for renewal (Form 10A is for first-time registration).
  3. Fill in required details like PAN, registration number, and type of activities.
  4. Upload the necessary documents.
  5. Submit using a Digital Signature Certificate (DSC) or Electronic Verification Code (EVC).
  6. The department will review your application and, if approved, give you a certificate valid for five years.

Documents Needed

Prepare and scan these documents in PDF format:

  • PAN card of the organization
  • Registration certificate under the relevant Act (Trusts Act, Societies Act, Companies Act, etc.)
  • Trust deed or Memorandum of Association (MOA)
  • Audited accounts for the last three years
  • Activity report of the organization
  • Copies of old 12A and 80G certificates
  • ID proof and list of trustees or key management people
  • FCRA certificate (if applicable)
  • Bank details and a recent utility bill as proof of address

Timelines

  • New registrations – Apply within 3 months of getting registered under the main law.
  • Existing organizations – Apply at least 6 months before the current certificate expires.
  • Processing time – Usually 3 to 6 months.

Conclusion

Renewing 12A and 80G registrations on time is important for keeping tax benefits for both the organization and its donors. The new system improves accountability and transparency. With proper paperwork and guidance, the process is smooth and can be completed without delays.

FAQs – Renewal of 12A and 80G

Q1. Is renewal mandatory?
Yes. All charitable and religious institutions must renew every five years as per the Finance Act, 2020.

Q2. Which form is used for renewal?
Form 10AB is for renewal. Form 10A is for first-time applications.

Q3. When should I apply for renewal?
At least 6 months before your current registration expires.

Q4. How long is the renewed certificate valid?
For five years from the date of approval.

Q5. Can renewal be done offline?
No. It must be done online on the Income Tax E-Filing Portal.

Q6. What documents are required?
PAN, registration certificate, trust deed/MOA, audited accounts, activity report, ID proofs, previous certificates, and FCRA registration if applicable.

Q7. Is there a government fee for renewal?
No. There is no fee for Form 10AB, but professional charges may apply if you hire a consultant.

Q8. How can I check my renewal status?
Log in to the portal and check under ‘My Applications’ or ‘Pending Actions’.

Q9. What if I miss the renewal deadline?
You may lose your tax exemption and donors may lose deduction benefits. You might have to apply again from the start.Q10. Can I correct mistakes after submission?
If mistakes are found, you may have to file a new application or respond to a notice from the department.

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