80G & 12A Registration Rules in India

23-07-2025

1. Renewal Mandatory Every 5 Years

• Post–Finance Act 2020, all 12A and 80G registrations (even existing ones) must be renewed every five years via Form 10AB. Previously granted registrations are no longer lifetime waivers .

2. Extended Validity for Small NGOs

• Organizations with income ≤ ₹5 crore (in each of preceding two years) that apply after March 31, 2025, can now receive 10-year validity instead of 5 years .
• For such small trusts with current expiry in March 2026, renewal by Sept 30, 2025 grants them a 10-year term

3. Provisional Registration New NGOs

• New NGOs get 3-year provisional registration under 12A/80G (Form 10A), valid from the chosen assessment year
• Within that period (or before start of activities), they must apply for full registration via Form 10AB, which then grants a 5-year term

4. Flexible Cancellation Rules

• Registrations now can be cancelled only on grounds of false or false/misleading information, not merely incomplete application

5. Revised “Specified Donor” Clause

• Donor limits adjusted from ₹50k lifetime to:
  • ₹1 lakh per year
  • Or ₹10 lakh aggregate
• Relatives or related concerns of donors are no longer classified under this clause

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🗓️ Timeline & Deadlines

Scenario	Form	Validity	When to Apply
New NGOs (start)	10A	3 years	1 month before AY start
Convert provisional → regular	10AB	5 years	≥ 6 months before expiry or within 6 months of starting activity
Existing 5-year registrations	10AB	5 years (or 10 if small)	At least 6 months before expiry
Small NGOs applying post-Mar 31, 2025	10AB	10 years	By Sept 30, 2025 if current expiry is Mar 31, 2026

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✅ What NGOs Should Do Now

1. Check your status & expiry date on the Income‑Tax e‑filing portal.
2. If expiry < mid‑2026 and income ≤ ₹5 cr, file Form 10AB by Sept 30, 2025 to gain 10-year validity.
3. If you’re new, ensure to:
   • File Form 10A for the 3-year provisional.
   • File Form 10AB to convert within time.
4. Maintain truthful, complete info to avoid cancellation.

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🔄 Why These Changes Matter

• ✨ Increased compliance ensures only active NGOs retain benefits.
• 🛡️ 10-year term eases burden for smaller NGOs.
• 🛑 Limited cancellation grounds protect NGOs from procedural technicalities.
• 📈 Donor clarity improves trust with updated thresholds.

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✅ Steps to Revalidate Today

• Login to Income Tax e‑filing portal
• File Form 10A (if new) or Form 10AB (if renewing/converting)
• Attach required documents (trust deed, audited accounts, DARPAN ID, etc.)
• Submit using Digital Signature/EVC
• Monitor your application status online—processing usually takes 1–3 months

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💡 Bottom Line

• All NGOs must now periodically renew 12A/80G.
• Small NGOs can enjoy a 10-year validity if they’re timely.
• Deadlines are around Sept 2025 for those expiring early 2026.
• Start planning: early application avoids last-minute rush.