# Section 12AB Registration

> Registration under Section 12AB lets a trust, society or Section 8 company claim exemption on income applied to its charitable objects. A new NGO first gets provisional registration (Form 10A) for three years, then applies for regular registration (Form 10AB) at least six months before it expires or within six months of starting activities. Regular registration is valid for five years — ten years for NGOs whose total income didn't exceed ₹5 crore in each of the two preceding years.

Practice: NGO, Trust & Section 8 — https://www.industax.com/services/ngo-trust/

The Commissioner examines genuineness of activities and compliance with other laws at the regular-registration stage, so the NGO should have its activity records, audited accounts and governance documents in order.

We file the provisional and regular applications, respond to queries, and track renewal dates — a lapse makes income taxable and can trigger tax on accreted assets.

## Key facts

| Item | Detail |
| --- | --- |
| Provisional | Form 10A, 3 years |
| Regular | Form 10AB |
| Validity | 5 years; 10 years if income ≤ ₹5 crore (FA 2025) |
| Renewal | At least 6 months before expiry |
| Lapse risk | Exemption lost; tax on accreted income |

## Who needs this

- New trusts, societies and Section 8 companies
- NGOs with provisional registration expiring
- NGOs due for renewal

## What's included

- Application drafting
- Document compilation
- Query response
- Renewal tracking

## Documents

- Registration certificate and deed/MoA
- Activity reports
- Audited accounts
- Trustee/director details

## Process

1. **Prepare** — Documents and activity evidence ready.
2. **Apply** — Form 10A or 10AB filed.
3. **Maintain** — Renewal tracked and filed on time.

## FAQs

### What is the difference between 12A and 12AB?

12A was the earlier registration provision. Since April 2021, registration and renewal happen under Section 12AB, and all older registrations had to be re-validated.

### Can an NGO get 12AB without activities?

Yes, provisionally. Provisional registration is granted to new NGOs that haven't started activities, and regular registration follows once activities begin.

### Does 12AB make donations tax-deductible?

No. Donor deductions come from 80G approval, which is a separate application.

## Official sources

- Income Tax e-Filing portal: https://www.incometax.gov.in/

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Canonical page: https://www.industax.com/services/ngo-trust/section-12ab-registration
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.