Searching for 12A and 80G permanent registration? The lifetime-registration system was replaced by a time-bound framework from 1 April 2021. From 1 April 2026, the Income-tax Act, 2025 uses updated section numbers and application forms. Regular registration under Section 332 may be granted for five or ten years, subject to the applicable conditions. Approval under Section 354 is generally for five years. The right route and expiry date depend on your NGO’s circumstances and the order of approvals.
Confused About 12A and 80G Permanent Registration?
Get expert guidance on eligibility, required documents, application process, and compliance requirements for your NGO.
What Was 12A and 80G Permanent Registration?
Before the registration changes introduced from 1 April 2021, many NGOs held registration under the former Section 12AA without a fixed expiry date. This led to the widespread use of the term “permanent registration.”
Under the earlier framework:
- Certain existing 12AA registrations did not have a fixed expiry date.
- NGOs generally did not follow the same recurring renewal process that applies under the newer framework.
- Trusts, societies and Section 8 companies often continued using their old registration documents for years.
This history explains why people still search for “12A and 80G permanent registration.” However, an NGO should not assume that an old approval remains valid under the current system. Check the registration and approval orders and any subsequent applications or renewals.
Why Did 12A and 80G Registration Change?
The Finance Act, 2020 introduced a more structured registration and approval framework, effective from 1 April 2021. The changes introduced time-bound approvals and periodic reviews of eligible organizations.
The framework was designed to support ongoing scrutiny of an organisation’s objects, activities and compliance. Existing organisations were required to follow the applicable transition and re-registration requirements.
From 1 April 2026, the Income-tax Act, 2025 uses updated provisions and forms for relevant applications. The current framework distinguishes between NGO registration and approval for deductions on eligible donations.
The 12A and 80G Registration System in 2026
The familiar terms “12A” and “80G” remain widely used in searches, but the current provisions and forms should be used when filing an application.
| Purpose | Current provision or form |
| Current provision or form | Section 332 |
| Approval relating to eligible donor deductions | Section 354 |
| Deduction for eligible donations | Section 133 |
| Provisional registration or approval | Form 104, where eligible |
| Regular registration or approval, including applicable renewal and conversion cases | Form 105 |
Form 104 is intended for eligible applicants who have not yet commenced activities and satisfy the relevant conditions. Form 105 is generally used where activities have commenced, provisional registration or approval is approaching expiry, an existing approval is due for renewal, or other covered circumstances apply.
How long does registration last?
| Registration or approval | Validity |
| Provisional registration or approval | Generally three tax years, subject to the applicable rules and commencement-of-activities deadline |
| Regular registration under Section 332 | Five or ten years, depending on the applicable statutory conditions |
| Regular approval under Section 354 | Five years |
Important: The ten-year period is not automatically available to every NGO earning ₹5 crore or less. Eligibility depends on the conditions under Section 332(5). Approval under Section 354 is granted for five years. Check the relevant order for the dates and requirements that apply to your organisation.
What Happens If You Assume 12A and 80G Registration Is Permanent?
Assuming an approval lasts for life can lead to missed deadlines and interruptions to tax-related benefits.
- Risk to NGO tax benefits: Expired or invalid registration can affect eligibility for applicable income-tax exemptions.
- Risk to donor deductions: Donor deductions depend on the organisation’s applicable approval and the statutory conditions. Section 354 approval and Section 133 deductions are related, but they are not the same thing.
- Compliance complications: An expired approval may require a fresh or delayed application, depending on the circumstances and applicable rules.
- Potential tax consequences: Serious non-compliance or other statutory circumstances may lead to additional tax consequences. Accreted-income tax is not an automatic consequence of every missed renewal.
Do not wait for an expiry date to pass. Review your approval orders and seek advice about the applicable filing deadline.
12A and 80G Registration Support by NGOExperts
NGOExperts can help your organisation review its current registration status and prepare for the applicable filing process.
- Eligibility and status review: Check existing registration and approval documents and identify whether further action may be needed.
- Document review: Review relevant trust deeds, MOA, financial statements, activity reports, and other supporting documents.
- Application assistance: Get help with Form 104 or Form 105, as applicable to your NGO’s circumstances.
- Renewal planning: Track the relevant expiry dates and filing requirements stated in your approval orders.
- Departmental query support: Assistance with responses to queries raised during the application process.
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?
Do not assume that it is valid or invalid based on its age alone. Check your earlier registration documents, transition or re-registration filings, and the latest orders issued by the Income Tax Department. The applicable status depends on your organisation’s records and the rules governing the transition.
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.
How long does regular registration last today?
Regular registration under Section 332 may be granted for five or ten years, subject to the statutory conditions. Regular approval under Section 354 is for five years. Check the relevant approval order for your NGO’s validity period.
Can I pay extra to get lifetime or permanent registration?
No, Paying a higher professional fee does not create lifetime registration or approval. The applicable statutory process and validity period govern the approval.
What happens if my NGO misses a renewal deadline?
The consequences depend on the approval, deadline, and circumstances. Your organisation may need to make a fresh or delayed application, where permitted, and an expiry or lapse can affect its tax-related benefits. Seek advice promptly rather than assuming that renewal is automatic.
Which form do I use to renew my registration?
Form 105 is used for regular registration or approval, including applicable renewal and conversion cases. Form 104 is for eligible provisional applications, not a universal renewal form. The correct filing route depends on your NGO’s current status.
Do 12A and 80G expire on the same date?
Not necessarily, Registration under Section 332 and approval under Section 354 have separate legal purposes and may have different validity periods or expiry dates. Check each relevant order and maintain a separate deadline for each approval.
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 November 4, 2026
