To complete the Renewal of 12A and 80G Registration in 2026, an NGO must check the expiry date on its existing approval order and apply online before that date. Regular registration is generally valid for 5 years, and renewal should be filed at least 6 months before expiry. Smaller organizations with income up to ₹5 crore in each of the two preceding years may get 10-year validity for their registration approval — but this extended validity applies to registration (formerly 12AB, now Section 332) only, not automatically to 80G approval. Always confirm the exact validity period shown on your own order before assuming either timeline applies to you.
Renewal of 12 And 80G Registration
Keep your NGO’s tax exemption benefits and donor tax deductions active with timely renewal of 12A and 80G registration. Get expert support for documentation, application filing, and compliance.
Who Is This Guide For?
Meet Kavita, 41. She is a former school principal who now runs a registered NGO working for child education and women's skill development. Her organization received 12A and 80G approval a few years ago, and donations were coming in smoothly.
Recently, she approached a corporate CSR team for funding. During due diligence, they asked for a valid 12A and 80G certificate. When Kavita checked the certificate, she realized the approval was close to expiry. Her accountant also told her that the renewal must be filed through the Income Tax portal before the due date.
Now she is confused: should she file Form 105 (formerly known as Form 10AB), renew both 12A and 80G together, wait for an Income Tax notice, or first complete old pending compliances?
If you are facing the same confusion, this guide is built for you.
Important 2026 Update: New Forms and New Law
1. The forms have changed
Many people still search for "Form 10AB" because it was used under the old process. Under the Income-tax Act, 2025 (effective 1 April 2026), renewal is filed as:
- Form 105 — the application for regular registration/approval (replaces Form 10AB)
- Form 107 — the order issued after the Commissioner examines the application
Always check the latest form available on the Income Tax e-filing portal before filing, as form names have changed under the new Act.
2. RNPO status under the new Act
From 1 April 2026, charitable trusts and institutions are collectively referred to as Registered Non-Profit Organizations (RNPOs) under the Income-tax Act, 2025. The old Section 12A/12AB is now Section 332, and the old Section 80G is now Section 354.
If your NGO already has a valid 12A/12AB or 80G approval as of 31 March 2026, it continues automatically; you do not need to re-register immediately just because the law changed. You only need to act as your existing approval approaches its expiry date.
Note: 80G/Section 354 approval always renews on a 5-year cycle; the 10-year extended validity available to smaller trusts applies to Section 332 (registration) only, not to Section 354 (donor-deduction approval). The two must be tracked and renewed separately.
What Are 12A and 80G?
Think of 12A and 80G as two important tax approvals that make an NGO more trusted and donation-ready.
12A (registration is now governed by Section 332 of the Income-tax Act 2025) is mainly for NGOs. It allows the organization to claim tax exemption on income used for charitable purposes. Without a valid 12A registration, even genuine donation income may create tax issues for the NGO.
80G (approval is now governed by Section 354) is mainly for the donor. It allows eligible donors to claim a tax deduction on the amount donated to your NGO. This is why individuals, companies, and CSR teams usually check your 80G certificate before releasing funds.
In simple terms, 12A protects the NGO, and 80G gives the donor confidence.
Why 12A and 80G Renewal Matters in 2026?
Corporates do not release CSR funds only because your work is good; they first check whether your NGO has valid registrations, clean accounts, proper audit reports, CSR-1, 12A, and 80G.
If your 12A or 80G approval has expired, your proposal may get delayed, rejected, or kept on hold.
Renewal of 12A and 80G Registration: Quick Table
| Point | Practical Meaning |
| 12A (now Section 332) | Helps NGO claim income tax exemption |
| 80G (now Section 354) | Helps donors claim a tax deduction |
| Regular validity | Generally 5 years |
| Small NGO benefit | 10-year validity may apply to 12A registration in eligible cases (income ≤ ₹5 crore in each of the preceding 2 years) — confirm whether this extends to 80G in your specific order |
| Renewal due date | Usually, at least 6 months before expiry |
| Filing mode | Online through the Income Tax portal |
| Common search term | Form 10AB |
| Current form (2025 Act) | Form 105 (application), Form 107 (order) |
| Donor certificate forms | Form 114 (old Form 10BE), Form 113 (statement) |
| Existing valid registrations | Continue automatically as RNPO status, no immediate re-registration needed |
| Main risk if missed | Tax issue, donor rejection, CSR delay |
Step 1: Check Your Existing 12A and 80G Certificate
Before filing anything, open your existing 12A/12AB and 80G approval order. Do not rely only on memory or old emails.
Check these details carefully:
- NGO name
- PAN
- Approval number or URN
- Section mentioned
- Validity period
- Assessment year or tax year covered
- Whether approval is provisional or regular
- Address and object details
This step is important because the renewal deadline depends on the expiry date written in your approval order.
Step 2: Understand the Renewal Due Date
The biggest mistake NGOs make is waiting until the certificate expires.
For regular registration, the renewal application should be made at least 6 months before the registration expires. The Income Tax Department's guidance also confirms the 5-year regular validity position, with 10-year validity for eligible smaller organizations.
For 80G approval, the law also refers to filing at least 6 months before the approval period expires.
Example: If your 12A and 80G certificates expire on 31 March 2027, your renewal planning should ideally start before 30 September 2026.
If the deadline has already passed, do not file randomly. First, check the portal status, the delay position, old notices, and whether fresh filing or professional condonation support is needed.
Step 3: Identify the Correct Form
This is where most founders get confused.
Many NGOs still refer to the renewal application as Form 10AB because that name was widely used under the earlier Income-tax Act, 1961 process.
Under the Income-tax Act, 2025, the Income Tax portal now uses Form 105 for regular registration or approval of non-profit organizations (covering both Section 332 registration and Section 354 approval in one consolidated form), and Form 107 for the order issued after examination.
So, while writing or searching online, "Form 10AB" may still appear. But while actually filing, always select the correct form and category shown on the official Income Tax portal.
Step 4: Prepare Documents for 12A and 80G Renewal
Renewal is not only about uploading the old certificate. The department may check whether your NGO is genuinely working for charitable objects.
Keep these documents ready:
| Document | Why It Is Needed |
| Registration certificate / Trust Deed / Society certificate / Section 8 COI | Proof of legal existence |
| PAN of NGO | Income Tax portal filing |
| Existing 12A / 12AB certificate | Proof of earlier tax exemption approval |
| Existing 80G certificate | Proof of donor deduction approval |
| Audited financial statements | Financial transparency |
| ITR-7 acknowledgements | Income tax compliance proof |
| Form 10B / 10BB audit report, if applicable | Audit compliance |
| Activity report | Proof of actual charitable work |
| Donation records | Donor and fund trail |
| Bank statements | Receipt and payment verification |
| Trustee/director details | Management verification |
| NGO Darpan / CSR-1 / FCRA, if applicable | Funding and compliance credibility |
Do not submit a weak activity note. Add project photos, beneficiary details, locations, expense summary, and impact numbers.
Step 5: File the Renewal Application Online
The renewal application is filed online through the Income Tax e-filing portal using the NGO's PAN login, via Form 105.
While filing, check:
- Correct form category and section code
- Whether approval is provisional or regular
- Whether activities have started
- Correct key person details
- Updated address and contact details
- Proper attachments
- Digital verification
Small mistakes can lead to notices or rejection. The most common problem is selecting the wrong category without understanding the existing certificate.
Step 6: Reply to Income Tax Notice, If Any
After filing, the department may request additional information. This is common and should not create panic.
Common notice points include:
- Proof of charitable activities
- Details of donations received
- Use of funds
- Related-party payments
- Business activity, if any
- Object clause verification
- ITR and audit mismatch
- Trustee or director details
- Compliance with other applicable laws
A good reply should be clear, polite, and supported by documentation. Do not send one-line answers. Attach activity proof, financial records, project reports, and explanations wherever needed.
Step 7: Download the Fresh Approval Order (Form 107)
Once approval is granted, download the fresh order (Form 107) immediately.
Save it in:
- NGO compliance folder
- CSR proposal folder
- Donor due diligence folder
- Bank KYC folder
- Website document section
- Internal accounts folder
Also, update your donation receipt format, NGO profile, pitch deck, CSR proposal, and grant application documents.
12A And 80G Renewal Process
Renew your 12A and 80G registration smoothly with expert support for filing, documentation, and compliance.
What Happens If a 12A or 80G Renewal Is Missed?
If the 12A renewal is missed, the NGO may lose its tax-exempt benefit. This can create tax exposure on its income or surplus.
If an 80G renewal is missed, donors may not receive a deduction benefit for donations made during the invalid period. This can reduce donation confidence and directly affect fundraising.
For CSR proposals, expired 12A or 80G can become a serious red flag. Many companies will not move ahead until the certificate is renewed.
Common Mistakes in 12A and 80G Renewal
- Not checking the certificate validity
- Filing under the wrong form category
- Missing ITR-7 filing
- Not maintaining donor-wise donation records
- Not filing donation-related compliance where applicable
- Ignoring Income Tax portal notices
- Changing objects without proper documentation
- Depending only on verbal advice instead of checking the portal
- Assuming the 10-year validity benefit automatically applies to 80G without checking the order
Kavita's Test
Before applying for renewal, Kavita asked one simple question:
"Will my documents satisfy a donor, a CSR team, and the Income Tax Department?"
That question changed her approach.
She did not only collect old certificates. She prepared an activity report, donation records, bank statements, audit reports, ITR acknowledgments, and proof of the project. When the CSR team asked for documents, her NGO looked organized and trustworthy.
That is the real purpose of renewal. It is not just compliance. It is donor confidence.
Renewal of 12A and 80G Registration: Time and Cost
| Work | Approx. Time |
| Certificate review | 1–2 days |
| Document collection | 3–7 days |
| Activity report preparation | 2–4 days |
| Form filing | 1 day |
| Department processing | Case-specific |
| Notice reply, if issued | 7–15 days |
Professional fees depend on the NGO's size, number of years of records, pending compliances, audit status, and notice handling.
Frequently Asked Questions
Is renewal of 12A and 80G mandatory for all NGOs?
Yes. Under the current law, registrations are time-bound, and all NGOs with 12AB/80G approvals that have an expiry date must apply for renewal within the prescribed timelines.
What is the usual validity period after renewal?
In most cases, renewal under 12AB is for 5 years, and 80G may also be granted for 5 years. However, certain small NGOs may receive a longer validity period (such as 10 years) under updated provisions and income thresholds.
What if my objectives or trust deed have changed after initial registration?
If there has been any change in the NGO’s objects, you must apply for registration again with the modified objectives within the prescribed time and disclose the changes in your renewal application.
Do I need to file separate forms for 12AB and 80G renewal?
You must file Form 10AB separately for 12AB and 80G, using the correct section code for each within the form.
Can I renew 12AB and 80G if my accounts are not yet audited?
Audited financial statements are generally required as part of the renewal documentation; if audits are pending, it can delay or weaken your application, so you should complete audits promptly before filing.
