12A Registration for NGOs and Trusts
12A registration is income tax approval under Section 12A that lets an NGO, trust or Section 8 company keep its surplus tax-free. Fresh approvals are issued under Section 12AB; new entities file Form 10A, renewals use Form 10AB.
- CA-reviewed
- No govt fee
- Renewal diarised
- Gateway to 80G
Reviewed by CA & CS Team · Regikart | Last Updated: 28 May 2026
12A registration is approval under Section 12A of the Income Tax Act 1961 that lets an NGO, trust or Section 8 company keep its surplus tax-free. Fresh approvals are issued under Section 12AB. New entities file Form 10A; renewals use Form 10AB.
12A registration: what you need to know
The approval attaches to the organisation, not its donors, which is what separates it from 80G. It is examined by the Commissioner of Income Tax (Exemption) and recorded against a Unique Registration Number.
| Governing law | Sections 12A, 12AB, 11 and 12, Income Tax Act 1961 |
|---|---|
| Forms | Form 10A (provisional), Form 10AB (regular and renewal) |
| Approval order | Form 10AC or Form 10AD with a Unique Registration Number |
| Validity | 3 years provisional; 5 years regular; 10 years if income up to Rs 5 crore |
| Authority | Commissioner of Income Tax (Exemption), e-filing portal |
| Government fee | Nil for filing Form 10A or 10AB |
Real outcomes for charitable organisations
Regikart filed our Form 10A and we received provisional 12AB in just under a month. They later moved us to regular 12AB with the 10-year validity benefit.
Our renewal deadline was 4 months away when we engaged them. They filed Form 10AB on time, handled a clarification, and the new order arrived without surplus becoming taxable.
They reviewed our 1972 trust deed, flagged objects that needed tightening, and got us a clean 12AB approval. Best part - no government fee surprises.
The foundation of an NGO's tax position
Income tax exemption
Surplus applied to charitable or religious objects is exempt under Sections 11 and 12 - no tax on retained funds.
Gateway to 80G
Without a valid 12A or 12AB, your NGO cannot get 80G approval and donors cannot claim a deduction.
Unlocks government and CSR grants
Most central and state grants, and corporate CSR programmes, demand 12A status as a baseline.
Stronger credibility
Institutional, foreign and individual funders treat 12A status as proof of a genuine, compliant NGO.
In plain language
The gateway provision that makes an NGO eligible for income tax exemption.
The current procedure under which all fresh and renewed registrations are granted.
Application for provisional or initial registration.
Application to convert provisional registration into regular and to renew it.
Registration orders issued by the department, each carrying a Unique Registration Number.
Any NGO that wants surplus to stay tax-free
A new entity should file Form 10A at least 1 month before the start of the previous year from which exemption is claimed. A provisional 12AB holder must file Form 10AB at least 6 months before the provisional period expires, or within 6 months of commencing activities, whichever is earlier.
- Public charitable or religious trusts registered by deed.
- Societies registered under the Societies Registration Act 1860.
- Section 8 companies registered under the Companies Act 2013.
- Provisional 12AB holders nearing expiry, who must file Form 10AB at least 6 months before the end date.
12A registration services we offer
Eligibility and structure review
We confirm your objects qualify under Section 2(15) before filing the application.
Form 10A filing
Provisional registration for new trusts, societies and Section 8 companies.
Form 10AB filing
Conversion of provisional to regular registration and timely renewal.
Document drafting
We prepare the objects note, activity report and financial statements the department expects.
Query handling
We draft and file replies to notices from the Commissioner of Income Tax (Exemption).
Renewal reminders
We track your expiry date so Form 10AB is filed inside the 6-month window.
12A registration in 6 steps
- 01
Create e-filing login
Create a login for the entity on the income tax e-filing portal at incometax.gov.in using its PAN.
- 02
Pick correct sub-clause
Select the correct sub-clause of Section 12A(1)(ac) for your situation - new entity, conversion or renewal.
- 03
File Form 10A or 10AB
File Form 10A for provisional, or Form 10AB for regular and renewal, under Rule 17A.
- 04
Attach and verify
Attach trust deed or incorporation document, PAN, activity and financial records; verify with DSC or EVC.
- 05
Respond to queries
Respond to clarification sought by the Commissioner of Income Tax (Exemption) within the time allowed.
- 06
Receive 10AC or 10AD
Receive the order in Form 10AC or Form 10AD carrying the Unique Registration Number.
What you will need to keep ready
Entity documents
- Trust deed, society registration certificate, or Section 8 incorporation certificate
- Memorandum and articles of association (for Section 8 companies)
- PAN of the organisation
- Details of any existing or prior 12A or 12AA registration
Registration and people
- Self-certified copies of registration with the Registrar of Societies, ROC or sub-registrar
- Details of trustees, members or directors with PAN and identity proof
- Note on activities already carried out, where applicable
- Resolutions authorising the application, if required
Financials
- Audited financial statements for up to three preceding years, where the entity has been operating
- Bank statements supporting receipts and payments
- Receipts and payments account and income and expenditure account
- Activity reports and proof of charitable work
Two approvals, two beneficiaries
| Point | 12A / 12AB | 80G |
|---|---|---|
| Who benefits | The NGO itself | The donor |
| Effect | Exempts NGO surplus from income tax | Gives donor 50% or 100% deduction |
| Legal basis | Sections 12A, 12AB, 11, 12 | Section 80G |
| Order of approval | Applied first - gateway approval | Applied after or with 12A |
| Validity | 3 yrs provisional, 5 or 10 yrs regular | 5 years |
Transparent fees, no surprises
There is no government fee for filing Form 10A or Form 10AB. The Regikart professional fee covers the application, document drafting and department queries.
12A Only
Provisional or regular registration filing.
- Eligibility and objects review
- Form 10A or 10AB preparation and filing
- Document compilation and DSC / EVC verification
- Order 10AC / 10AD delivery with URN
12A + 80G Combined
Most popular for new NGOs setting up from scratch.
- Combined Form 10A filing for both approvals
- Trust deed and entity document review
- DARPAN guidance for grant readiness
- Single point of contact for both orders
12A + Renewal Retainer
Approval plus diarised renewal so exemption is never lost.
- Everything in 12A Only
- Annual compliance calendar for the NGO
- Form 10AB renewal filed 6 months before expiry
- Condonation support if any deadline is missed
| Service | Fee |
|---|---|
| 12A provisional registration (Form 10A) | On request |
| 12A regular registration (Form 10AB) | On request |
| 12A plus 80G combined filing | On request |
| Government fee | Nil |
All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.
A CA-led 12A filing partner
CA and CS led
Applications reviewed by qualified Chartered Accountants and Company Secretaries before filing.
Right sub-clause every time
We map your facts to the correct Section 12A(1)(ac) sub-clause to avoid rejection on a technicality.
Renewal never missed
We diarise the Form 10AB window and file at least 6 months before expiry, every time.
Pan-India service
Offices in Kolkata, Delhi, Gurugram and Pune; remote support across all states and UTs.
Entity exemption focus
We protect your NGO's tax-free status under Sections 11 and 12, not just file a form.
Transparent pricing
Clear quotes for provisional, regular, combined and retainer engagements - no surprises.
How we keep your 12A clean and compliant
Choosing the wrong sub-clause
Section 12A(1)(ac) has several sub-clauses. We map your facts to the correct one so it is not rejected on a technicality.
Missing the Form 10AB window
Provisional registration runs out quietly. We diarise the expiry and file 6 months ahead.
Objects not aligned to Section 2(15)
Vague or commercial objects invite scrutiny. We review and, where needed, help amend the deed before filing.
Weak activity proof
The department asks for evidence of genuine charitable work. We compile reports and accounts that support the claim.
Late renewal
Missing the Form 10AB deadline makes surplus taxable until fresh approval is granted. We file early or use the condonation route.
Hand-off the paperwork, focus on the mission
| Aspect | Doing it yourself | With Regikart |
|---|---|---|
| Sub-clause selection | Wrong sub-clause picked, leading to rejection | Correct Section 12A(1)(ac) sub-clause every time |
| Form 10A vs 10AB | Wrong form selected for the stage | Right form chosen for provisional, regular or renewal |
| Objects under Section 2(15) | Vague or commercial objects invite scrutiny | Objects reviewed and aligned before filing |
| Renewal window | Filed at expiry or after, registration lapses | Diarised and filed 6 months before expiry |
| Activity proof | Thin or missing records, application rejected | Activity report and accounts compiled and filed |
| Department queries | Notices missed, application closed | Replies drafted and filed within time allowed |
12A under the Income Tax Act 1961
Section 12A sets the eligibility conditions; Section 12AB lays down the procedure; Sections 11 and 12 grant the actual exemption; Section 2(15) defines charitable purpose. The procedure runs under Rule 17A of the Income Tax Rules.
- Validity and the Finance Act 2025
Provisional 3 years; regular 5 years. From 1 April 2025, regular registration is granted for 10 years where the entity's total income (computed without Sections 11 and 12) does not exceed Rs 5 crore in each of the two immediately preceding previous years. This 10-year benefit applies to 12AB only, not to 80G.
- Cancellation under Section 12AB(4)
The Principal Commissioner or Commissioner can cancel registration for specified violations, such as activities that are not genuine or not carried out per the objects. Loss of registration means surplus is taxed as that of a normal assessee.
- Forms update - CBDT Notification 111/2024
The registration forms were revised by CBDT Notification 111/2024 with effect from 1 October 2024. The notification updated Form 10A, 10AB, 10AC and 10AD to reflect current law.
- Condonation route (Finance Act No. 2, 2024)
Delay in filing Form 10AB can be condoned by the Commissioner under the route enabled by the Finance Act (No. 2) 2024, available online from 17 April 2025. Form 10A remains a strict deadline.
Frequently asked questions
Quick answers on what 12A means, validity, Forms 10A and 10AB, mandatory status, timeline and renewal.
Still have questions?
Book a free 20-minute consult with a senior partner - we'll walk through your case and outline next steps.
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Keep your NGO's surplus tax-free
Our CA team files Form 10A or 10AB on the income tax e-filing portal, picks the correct Section 12A(1)(ac) sub-clause, handles department queries, and tracks renewals so the exemption is never lost.
- Correct sub-clause every time
- Provisional in about 1 month
- Regular 5 or 10-year validity
- Renewal diarised 6 months early