Searching for 12A and 80G permanent registration: It existed before 1 April 2021, but the Finance Act, 2020 ended it. Today, under the Income-tax Act, 2025, registration runs under Section 332 (12a) and Section 354 (80g), and every approval comes with an expiry date. Regular registration lasts 5 years (or 10 years for NGOs earning under ₹5 crore a year), and new NGOs get 3 years of provisional status first. This page explains exactly what changed, what you need instead, and how our team helps NGOs stay compliant without ever missing a renewal.
Confused About 12A and 80G Permanent Registration?
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What Was 12A and 80G Permanent Registration?
Before 1 April 2021, an NGO that got 12A registration approved under the old Section 12AA generally had it for life:
- No expiry date was attached to the approval
- No renewal process existed, so NGOs never had to reapply
This is exactly why so many people still search for "12A and 80G permanent registration" today, since for over two decades, that's genuinely how the system worked.
Thousands of Trusts, Societies, and Section 8 Companies built their entire compliance habits around this assumption.
Why Did 12A and 80G Registration Change?
The old system had limited monitoring of NGOs after registration. The government introduced a more structured process to improve transparency, compliance, and regular review.
- Nobody checked back once an NGO was approved, sometimes for years or even decades.
- A charity's actual work could quietly drift from its original stated purpose without anyone noticing.
- The Finance Act, 2020 closed this gap by introducing Section 12AB, effective 1 April 2021, replacing permanent approval with a system that expires and must be renewed.
- Every NGO holding older 12A or 80G registration had to reapply through Form 10A to move into this new structure.
The 12A and 80G Registration System in 2026
The time-bound registration system introduced in 2021 continues in 2026, with updated section numbers under the Income-tax Act, 2025, effective from 1 April 2026.
- Section 332 now covers what used to be called 12A
- Section 354 now covers what used to be called 80G
- Form 104 handles provisional registration for new NGOs
- Form 105 handles regular registration, conversion, and renewal
| Registration Type | Validity |
| Provisional (new NGOs) | 3 years |
| Regular, income above ₹5 crore | 5 years |
| Regular, income ₹5 crore or below | 10 years |
| 80G approval | 5 years, regardless of size |
What Happens If You Assume 12A and 80G Registration Is Permanent?
Treating registration as permanent can lead to missed renewals, non-compliance, and loss of tax benefits.
- Your tax exemption stops working silently the day it expires, with no separate reminder.
- Your donors lose their deduction too, since 80G expires on its own schedule.
- Your NGO may owe accreted income tax on accumulated funds if the lapse turns into a full cancellation.
- You'll likely need to file a fresh application, not a simple renewal, if the deadline passes without a valid reason for delay.
12A and 80G Registration Support by NGOExperts
Getting 12A and 80G Registration right, and keeping it right for years, is exactly where our team comes in:
- Free eligibility and status check to confirm whether your NGO has already migrated to the current system
- Complete document review, covering your Trust Deed, MOA, financials, and activity reports before filing
- Form 104 and Form 105 filing support for provisional registration, regular registration, or renewal
- Renewal reminders, so a 5-year or 10-year validity period never quietly catches you off guard
- Support through departmental queries, from the first filing to final approval
Ready to get your NGO properly registered and renewal-proofed?
Talk to our team today
Frequently Asked Questions
Is 12A and 80G permanent registration available in 2026?
No. It ended for new approvals on 1 April 2021 and was replaced by a time-bound system that continues today under Section 332 and Section 354.
My NGO was registered years ago. Is my old registration still valid?
Only if you migrated to the new system after 2021. If you never filed to convert, your old registration is likely inactive.
How long does regular registration last today?
5 years for most NGOs, or 10 years if your annual income is ₹5 crore or below.
Can I pay extra to get a lifetime or permanent registration?
No. There's no option to purchase permanent status anymore, no matter the fee offered.
What happens if my NGO misses a renewal deadline?
Your tax exemption and your donors' deductions both stop, and you may need to reapply from scratch or face accreted income tax in serious cases.
Which form do I use to renew my registration?
Form 105, which replaced the earlier Form 10AB, covers regular registration, conversion from provisional, and renewal.
Do 12A and 80G expire on the same date?
Not necessarily the same date, but both are time-bound: 80G always lasts 5 years, while 12A can last 5 or 10 years depending on your NGO's income.
Author
Aabha Garg
A Content Strategist at NGOExperts, who focuses on NGO registration, 12A and 80G registration, FCRA compliance, income tax filing for non-profits, and CSR funding guidelines in India. I research and write our compliance guides in collaboration with our in-house Chartered Accountants and Company Secretaries, so every article reflects current tax and regulatory requirements for the NGO and non-profit sector.
Written by Aabha Garg. Last updated on September 12, 2026
