12a and 80g
Renewal of 12A and 80G Registration
March 18, 2026606 views
Quick Summary
For any NGO in India, 12A and 80G registrations are the lifelines of financial sustainability. Under the new tax regime, these are no longer one-time registrations. Most NGOs that transitioned to the new system in 2021 now face a critical deadline: September 30, 2025, to ensure their validity continues beyond March 31, 2026. Missing this window can lead to the loss of tax exemptions and donor trust. NGOExperts walks you through the deadlines, process, documents, common mistakes, and how to avoid any disruption to your tax benefits.
What is 12A and 80G registration for NGOs?
12A (now 12AB) registration allows an NGO’s income to be exempt from income tax, as long as it is applied for approved charitable or religious purposes. 80G registration allows donors to claim a deduction for donations made to your NGO, making it easier for you to raise funds.
An Overview of Tax Exemption Benefits
- 12A/12AB: Enables exemption of the NGO’s income from tax, subject to compliance with the Income Tax Act.
- 80G: Gives donors a deduction from their taxable income for eligible donations, as per the percentage and limits prescribed by law.
Why do NGOs need both registrations?
- With only 12A, your organisation enjoys tax exemption, but donors do not get any tax benefit.
- With 80G but no valid 12A/12AB, your structure becomes risky, as the basic charitable status itself can be questioned.
- Having both active and renewed ensures your NGO’s credibility and fundraising power stay strong.
Renewal of 12A and 80G registration
After the Finance Act changes, all earlier registrations were shifted to the new 12AB/80G regime with time-bound validity. In most cases, final registrations granted around FY 2021–22 are valid up to Assessment Year (AY) 2026–27, i.e. 31 March 2026.
Government extension updates
Earlier, registrations under the old sections were for life, but now renewal is compulsory. Currently, most NGOs that received their five-year Regular Registration in 2021 must apply for renewal at least 6 months before the expiry date.
- Expiry Date: March 31, 2026.
- Renewal Deadline: September 30, 2025.
Applicability for trusts, societies and Section 8 companies
The renewal requirement applies uniformly to:
- Public charitable and religious trusts.
- Societies registered under the Societies Registration Act/state laws.
- Section 8 companies registered under the Companies Act.
All such entities must review their 12AB/80G approval orders and act before the due date specified therein.
Validity period of 12A and 80G registration
5-year validity rule under Section 12AB
Under the post–Finance Act regime, revalidated 12AB and 80G registrations are generally granted for 5 years from the assessment year for which they first apply. Many NGOs that migrated/revalidated in 2021 received a 5-year validity that ended in AY 2026–27.
There are also updates under which smaller NGOs (with income up to a specified threshold) may receive a longer 10-year validity at the time of renewal. However, this operates prospectively and depends on the orders of the Central Board of Direct Taxes (CBDT).
When does renewal become mandatory?
Renewal is mandatory in two scenarios:
- Expiry of Regular Registration: 6 months before the 5-year term ends.
- Conversion: When an NGO with Provisional Registration (valid for 3 years) starts its activities, it must apply for Regular Registration within 6 months of starting activities or 6 months before expiry, whichever is earlier.
Who needs to renew 12A and 80G registration?
Check if your NGO falls into these categories. If yes, you need to renew your 12A & 80G Registrations:
1. NGOs registered before the Finance Act reforms
All NGOs that were earlier registered under the old sections 12A/12AA and 80G and later shifted to 12AB/80G under the new regime must revalidate through Form 10AB when their current terms end.
2. NGOs with provisional registration
NGOs that hold only provisional 12AB/80G must apply for regular registration before the provisional validity expires, as per the timelines stated in their approval order.
3. Organisations approaching expiry
Any trust, society, or Section 8 company whose order/registration certificate shows validity up to 31 March 2026 (or an earlier date) falls under immediate renewal planning and typically requires an application on or before 30 September 2025.
Step-by-step process for renewal of 12A and 80G registration
1. Log in to the Income Tax Portal
- Visit the Income Tax e-filing portal and log in with the NGO’s PAN-based user ID.
- Ensure the authorised signatory's details and contact information (email and mobile) are updated before starting.
2. Form 10AB filing process
- Go to e-File → Income Tax Forms → select the relevant assessment year and choose Form 10AB.
- For renewal of 12A/12AB, select the correct section code
- For renewal of 80G, choose the separate Form 10AB with the appropriate section code for 80G.
- Fill in organisational details, registration history, key activities, asset–liability information and other statutory registrations such as DARPAN and FCRA, where applicable.
3. Verification and submission
- Upload all mandatory attachments (registration certificate, trust deed/MOA, financials, activity reports, etc.).
- Submit the form using DSC (Digital Signature Certificate) or EVC (Electronic Verification Code) of the authorised signatory.
- After submission, regularly track the status; the PCIT/CIT may request additional information or documents to verify the genuineness of the activities and compliance with other laws.
Documents Required for 12A and 80G Renewal
The table below is for document requisitions and includes a quick checklist tailored to each registration for your convenience.
| Document | 12A/12AB Renewal | 80G Renewal |
| Registration Certificate | Required (trust/society/Section 8) | Required |
| Trust Deed/MOA/AOA | Required | Required |
| PAN Card | Required | Required |
| Audited Financials (3 yrs) | Balance Sheet, ITRs, Receipts | Same + Donation Utilisation |
| Activity Reports | Annual reports, photos | Annual reports + DARPAN ID |
| Governance Docs | Trustee IDs, board resolutions | Trustee IDs, board resolutions |
| Others | FCRA if applicable | FCRA, bank statements if applicable |
What happens if NGOs miss the 12A or 80G renewal deadline?
Missing the deadline can seriously damage both your NGO and your donors.
Loss of tax exemption
If renewal is not completed in time, the NGO’s 12AB status can lapse, meaning its income may become taxable until it obtains fresh registration.
Impact on donors claiming deductions
If 80G approval is not renewed or has expired, donors cannot claim deductions for donations made in periods when the registration is not valid. This can lead to frustration, reputational harm and possible disputes with donors.
Compliance risks
- The department may scrutinise past years more closely if it sees gaps or irregularities in registration.
- Late/incorrect filing may require condonation applications and can delay future approvals.
Common mistakes NGOs make during renewal
Incorrect form selection
Using the wrong section code or option in Form 10AB is a frequent technical error and may result in rejection. Separate 10AB filings are required for 12AB and 80G, each with a distinct code.
Incomplete documentation
Many applications are filed with missing attachments, unsigned documents, or outdated deeds that are not properly updated with actual activities and amendments.
Non-compliant financial reporting
If audited financial statements are inconsistent, delayed, or not aligned with the objectives and activities claimed, the authorities may question genuineness. This can trigger queries, show-cause notices, or even cancellation proceedings.
Conclusion
Renewal of 12A and 80G is not just a formality; it’s a commitment to your donors and the community you serve. Also, it is the legal foundation for your NGO’s tax-exempt status and your donors’ trust. By planning, gathering documents early, and filing Form 10AB correctly, you can protect your organisation from last‑minute stress and potential loss of benefits.
If your NGO’s 12A or 80G is expiring on or before 31 March 2026, don’t wait for the last minute. Contact NGOExperts today to schedule a free initial consultation and secure your renewal well in advance.
FAQs
Q. 1. 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.
Q. 2. 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.
Q. 3. 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.
Q. 4. Do I need to file separate forms for 12AB and 80G renewal?
Yes. You must file Form 10AB separately for 12AB and 80G, using the correct section code for each within the form.
Q. 5. 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.