Renewal of 12A and 80G Registration is no longer a one-time approval since the changes introduced by the Finance Act, 2020. Both must be renewed periodically, and from 1 April 2026, the process will be conducted under the Income-tax Act, 2025, using Form 105 (which replaces the earlier Form 10AB). The core rule to remember: file your renewal at least 6 months before your current registration expires, or risk losing your tax exemption and donor-deduction status.
NGOs should also keep their NGO Darpan Certificate updated, as it can be important when applying for government grants and other institutional opportunities.
Renew Your 12A and 80G Registration on Time
Renew Your 12A & 80G Registration on Time
What Are 12A and 80G Registrations?
12A (now referenced under the new law as Section 332 approval, filed via Form 105) allows an NGO's income to be exempt from income tax, provided that income is used for approved charitable or religious purposes. 80G (now under Section 354) allows donors to claim a tax deduction on the amounts they give your NGO, which makes fundraising considerably easier.
Both approvals apply to Trusts, Societies, and Section 8 Companies alike — the legal structure doesn't change the renewal requirement. Since 1 April 2021, 12A and 80G have been filed together using a single application, and that combined approach continues under the current framework.
Why Is Renewal of 12A and 80G Registration Now Compulsory?
Older 12A and 80G approvals were effectively lifetime registrations. That changed with the Finance Act, 2020: every NGO had to migrate to the new 12AB/80G regime, and every approval since has come with a fixed validity period rather than permanent status. This means renewal of 12A and 80G registration is now a recurring compliance task, not a one-off filing — missing it doesn't just delay paperwork; it can end your NGO's tax-exempt status altogether.
What Changed Under the Income-tax Act, 2025?
The Income-tax Act, 2025 became effective on 1 April 2026, and it renamed both the governing sections and the application forms:
- Form 104 replaces Form 10A, used for provisional registration or approval
- Form 105 replaces Form 10AB, used for regular renewal of 12A and 80G registration
- Form 113 replaces Form 10BD, the mandatory annual donation statement
- Form 114 replaces Form 10BE, the donation certificate issued to donors
If your NGO held a valid registration as of 31 March 2026, you don't need to re-register immediately; existing approvals remain in effect until their stated expiry. You only need to file Form 105 when that expiry approaches, at least six months in advance, and follow the new sections going forward.
Validity Periods: How Long Does Renewal Last?
Validity now depends on both registration type and, for 12A, your NGO's income level:
| Registration Type | Validity Period |
| Provisional registration (new NGOs) | 3 years |
| Regular 12A registration, annual income above ₹5 crore | 5 years |
| Regular 12A registration, annual income ₹5 crore or below | 10 years (for renewals after 31 March 2025, per the Finance Act, 2025) |
| 80G approval | 5 years, regardless of the NGO's size |
This income-based extension is relief for smaller NGOs. However, the 80G still requires renewal every 5 years, regardless of the organisation's size.
Documents Required for Renewal of 12A and 80G Registration
Gather these before you begin the renewal of 12A and 80G registration:
- Existing 12A/80G registration certificate and acknowledgment
- PAN of the NGO
- Trust Deed, Society Rules, or MOA/AOA (and any amendments made since original registration)
- Audited financial statements and annual reports for the period since the last registration
- Details of activities actually carried out, including beneficiary and program records
- Form 10BD/Form 113 donation statements filed in prior years
- Board/trustee resolution authorizing the renewal application
- Digital Signature Certificate (DSC) of an authorised signatory
How to Renew 12A and 80G Registration: Step-by-Step Process
Renewal of 12A and 80G registration follows a sequence on the Income Tax e-filing portal:
- Check your expiry date early: Confirm exactly when your current 12A/80G approval expires; most NGOs finalised in FY 2021–22 carried validity through to 31 March 2026, so don't assume your window matches someone else's.
- Compile your compliance record: Pull together audited accounts, activity reports, and any Form 10BD/Form 113 filings from the validity period, as assessing officers increasingly verify actual field activity rather than just paperwork.
- Log in to the Income Tax e-filing portal: Access the relevant registration section and select the renewal option for your NGO's PAN.
- File Form 105 (replacing Form 10AB): Submit the renewal application with your constitutional documents, financials, and activity evidence attached.
- Respond to any departmental queries: The Principal Commissioner or Commissioner of Income Tax (PCIT/CIT) may seek clarifications or additional evidence before approving the request.
- Receive your renewed registration: Once approved, download the updated certificate and note the new expiry date to plan the next renewal cycle.
- Continue donor reporting without interruption: Keep filing Form 113 (donation statement) and issuing Form 114 (donor certificates) on time; these obligations run independently of your renewal status.
Filing renewal of 12A and 80G registration well ahead of the six-month deadline is what keeps your NGO's tax exemption and donor benefits running without a gap.
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Fees and Timeline for Renewal
| Particulars | Government Fee | Professional Fee | Processing Time |
| Renewal of 12A and 80G Registration (Form 105) | ₹0 (no government fee) | ₹5,000–₹15,000, depending on complexity | 3–6 months from application, subject to department workload |
The government charges no official renewal fee; the cost you pay is entirely for professional assistance in preparing and filing the application correctly.
What Happens If You Miss the Renewal Deadline?
Missing the 12A or 80G renewal deadline can affect your NGO’s tax benefits and donor deductions.
- Registration may expire: Your existing approval may no longer be valid after its expiry date.
- Delay may be condoned: In certain cases, you may request condonation of delay by providing a valid reason.
- Fresh application may be needed: If the delay cannot be condoned, you may need to apply again using the applicable forms.
- Tax benefits may be affected: The NGO could lose its tax-exempt status for the period in question.
- Donor deductions may be affected: Donations made during an invalid 80G period may not qualify for the applicable deduction.
- Cancellation can have significant consequences: in certain cases, it may lead to additional tax implications for the NGO’s accumulated assets.
The safest approach is to track the expiry date and submit the renewal application well in advance.
Common Mistakes to Avoid
Avoid these recurring errors during renewal of 12A and 80G registration:
- Waiting until close to the expiry date instead of filing 6+ months in advance
- Assuming activity records aren't needed since "nothing has changed"
- Missing annual Form 113/Form 114 (formerly 10BD/10BE) donation filings, which weakens your renewal case
- Not updating the PCIT/CIT when your NGO's objectives change (a fresh filing is required within 30 days of such a change)
- Treating FCRA compliance as unrelated; a lapse there can affect scrutiny of your 12A/80G renewal too
- Assuming provisional registration converts automatically to regular status without a separate application
Need Help With 12A and 80G Renewal?
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Frequently Asked Questions
What is the deadline for renewal of 12A and 80G registration?
You must file at least six months before your current registration expires. Most NGOs registered in FY 2021–22 had validity until 31 March 2026 and were required to apply by 30 September 2025.
Which form is used for renewal of 12A and 80G registration now?
Form 105 is used from 1 April 2026 onward under the Income-tax Act, 2025, replacing the earlier Form 10AB.
Is there a government fee for renewing 12A and 80G registration?
No, the government does not charge a renewal fee. You only pay professional fees, typically ₹5,000–₹15,000, for preparation and filing support.
How long is a renewed 12A registration valid?
It depends on income — NGOs with annual income above ₹5 crore get 5 years, while NGOs with income of ₹5 crore or below get 10 years for renewals filed after 31 March 2025.
How long is a renewed 80G approval valid?
80G approval is renewed for 5 years regardless of the NGO's income level or size.
What happens if I miss the renewal window entirely?
Your registration ceases on expiry. You can seek condonation of delay under Section 119(2)(b) or file a fresh application, which typically takes effect only from the following assessment year — not retroactively.
Can a single form cover both 12A and 80G renewal?
Yes. Form 105 (like the earlier Form 10AB) can cover both renewals in a single filing — you don't need separate applications.
Does renewal of 12A and 80G registration affect FCRA status?
Not directly, but FCRA and tax compliance are often reviewed together — a lapse in FCRA filing can invite closer scrutiny during your 12A/80G renewal assessment.
What is accreted income tax, and when does it apply?
Accreted income tax (exit tax) is a one-time tax on an NGO's accumulated net assets, charged under Section 352 of the Income-tax Act, 2025, when registration is canceled rather than simply left to lapse; it's a much bigger financial consequence than a routine missed renewal.
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 August 25, 2026
