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INCOME TAX EXEMPTION • NGO SUPPORT

12A Registration for NGOs in India

Get structured assistance for a charitable organisation seeking registration under Section 12A, including document preparation, application review, and compliance guidance.

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Short answer

12A registration is an income tax registration that lets a charitable trust, society or Section 8 company claim exemption on its income. Under the current system you first get a provisional registration valid for three years, then apply for final registration that is valid for five years and must be renewed.

Last updated 1 November 2026. Government fees, limits and forms change. Always confirm the current rule on the official portal before you file.

Without 12A registration, an NGO's income can be taxed like any other entity's. With it, the NGO can apply its income to its charitable objects and claim the exemption, subject to meeting the conditions of the Income Tax Act.

Registration is applied for online on the Income Tax portal. A newly formed NGO applies in Form 10A for provisional registration. An NGO already holding provisional registration, or one that is renewing, applies in Form 10AB.

Who should consider this service?

This service is relevant to eligible trusts, societies, and Section 8 companies pursuing income tax registration for their charitable or religious activities.

How this service can help

A structured application route for an eligible organisation
Clear review of constitutional and activity documents
Guidance on the information required for the filing
A stronger compliance base for the organisation’s long term operations

Documents and information to prepare

Requirements can vary with the organisation, activity, authority, and current records. The following is a practical starting checklist.

Registration certificate and governing document
PAN and address proof of the organisation
Trustee, member, or director details
Financial records and activity information as applicable

Provisional vs final 12A registration

	Provisional registration	Final registration
Form	Form 10A	Form 10AB
Validity	Three years	Five years, then renew
Who applies	New NGOs that have not yet started activities, or recently formed ones	NGOs with provisional registration nearing expiry, or those that have started activities
Timing	Apply once the entity is formed	Apply within the time limit the law sets before provisional registration ends or after activities begin

Who can apply

Public charitable trusts.
Registered societies.
Section 8 companies.
Other entities running charitable or religious activities that are eligible under the Act.

How 12A relates to 80G

12A makes the NGO's own income exempt. 80G lets donors claim a deduction on their donations. Most NGOs obtain both, and the two applications follow a similar process. See the 80G page for the donor-side benefit.

Compliance after registration

File the income tax return on time, with audit where the law requires.
Apply income towards the objects stated in the trust deed, MOA or bye-laws.
Keep books of accounts, donor records and a clean audit trail.
Track the validity date and file the renewal application early.

How the process works

1
Formation first
Complete trust, society or Section 8 company registration and obtain PAN.
2
Prepare documents
Constitution, registration certificate, PAN, address proof, list of trustees or members and activity details.
3
File on the Income Tax portal
Submit Form 10A or Form 10AB with documents, digitally signed.
4
Respond to queries
The department may ask for clarifications or more documents.
5
Receive the order
You receive a registration order with a unique registration number and validity period.

Common mistakes to avoid

Missing the time limit to apply for final registration.
Objects clause that does not clearly describe the charitable purpose.
Inconsistent names and addresses across PAN, registration deed and bank account.
Not tracking the five-year renewal.

Official sources

Income Tax e-filing portal

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Frequently asked questions

What is 12A registration?

It is an income tax registration under the Income Tax Act that allows an eligible trust, society or Section 8 company to claim exemption on its income.

How long is 12A registration valid?

Provisional registration is valid for three years and final registration for five years. Both have to be renewed in the form and time the law requires.

Which form is used?

Form 10A is used for provisional registration. Form 10AB is used for final registration and renewal.

Can a newly formed NGO apply immediately?

Yes. A new NGO can apply for provisional registration once it is formed and has a PAN.

Do I need both 12A and 80G?

They serve different purposes. 12A exempts the NGO's income and 80G gives donors a deduction. Most fundraising NGOs hold both.

What happens if 12A registration lapses?

The NGO may lose the exemption for the period it is not registered. Track the validity date and apply for renewal in time.

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