12A and 80G Registration Process and Timeline: Form 10A, Provisional and Regular Registration Step by Step
The 12A and 80G registration process starts with Form 10A for provisional registration valid for 3 years, followed by Form 10AB for regular registration valid for 5 years, both filed on the income tax e-filing portal. Decision times vary and sources differ, so plan for months for regular registration. From 1 April 2026, new forms (104 and 105) are reported to replace them.
What is the process for 12A and 80G registration?
The process for 12A and 80G registration has two stages: a provisional registration for a new organisation, then a regular registration once you have started work or before the provisional period ends. Both are applied for on the income tax e-filing portal and decided by the jurisdictional Principal Commissioner or Commissioner of Income Tax (Exemptions). As of September 2026, this is how it works in practice.
Say Kavya, a founder in Jaipur, set up a Section 8 company in March to run a scholarship programme for girls in Class 9 to 12. She has not paid out a single scholarship yet. She does not need to wait for a track record. She can apply for provisional registration first, run the programme, and move to regular registration later.
12A (exemption of the organisation's income) and 80G (donors' deduction) are separate approvals with separate application numbers, but they are usually applied for together. To understand what each does, read our guide on the difference between 12A and 80G. To see the deliverables Shunya offers, see the 12A & 80G registration page.
What are the steps to get 12A and 80G registration?
There are six steps, from confirming your entity is ready to receiving the certificate and setting up annual reporting. This numbered list is the general sequence, as of September 2026.
- Confirm the entity exists. You must already be a registered trust, society or Section 8 company with charitable objects. If not, see Section 8 company registration first.
- Gather documents. Registration certificate, governing document, PAN, trustee or director details, activity note, and financials where applicable. See our documents checklist.
- Choose the right form. Form 10A for a fresh provisional application; Form 10AB for regular registration, renewal or re-registration. From 1 April 2026, the new-regime equivalents are reported as Form 104 and Form 105.
- File on the e-filing portal. The organisation files the form, with 12A and 80G applied for as separate applications.
- Respond to department queries. The Commissioner (Exemptions) may issue a deficiency or query letter. Reply on time and consistently with your documents.
- Receive the order and certificate. You get a provisional or regular registration. Under 80G, receipts should show the 80G registration number, and you set up annual donation reporting.
On Shunya's page, a CA prepares the form, files it, handles department queries on your behalf and delivers the certificate, with guidance on the annual Form 10BD filing. Your CA confirms which form applies on your filing date.
What is the difference between provisional and regular registration?
Provisional registration is a three-year registration for organisations that have not yet started activities, and regular registration is the normal five-year registration you move to afterwards. The form you use depends on which stage you are at.
| Situation | Form (to 31 March 2026) | Form (from 1 April 2026, as reported) | When to file | Validity |
|---|---|---|---|---|
| New organisation, activities not started | Form 10A | Form 104 | At least one month before activities begin | 3 years (provisional) |
| Moving from provisional to regular | Form 10AB | Form 105 | At least 6 months before provisional registration expires | 5 years, or 10 in eligible cases |
| Already operating, no registration yet | Form 10AB | Form 105 | As soon as ready | 5 years, or 10 in eligible cases |
| Renewal of regular registration | Form 10AB | Form 105 | At least 6 months before expiry | 5 years, or 10 in eligible cases |
| Objects amended | Form 10AB | Form 105 | Within 30 days of the amendment (reported) | Per order |
The ten-year validity was introduced by the Finance Act 2025 and reportedly applies when you apply under certain categories and your total income, computed without the exemption under sections 11 and 12, did not exceed Rs 5 crore in each of the two preceding years. It is not automatic, and it does not cover provisional registration. Details are in our guide to 12A and 80G validity, renewal and Form 10AB.
Request a free callback and a CA will tell you whether you need the provisional or regular route.
Start 12A & 80G registration →How long does 12A and 80G registration take?
Provisional registration is decided faster than regular registration, but no one can promise a fixed number of days because it depends on the department and on your responses to queries. Practitioner sources disagree on the statutory decision window for regular registration, so plan for a few months rather than weeks.
Here is what we can say honestly as of September 2026:
- Provisional registration is generally decided more quickly than regular registration.
- Regular registration and renewal can take a few months from filing. Sources give different statutory time limits, so we do not quote one.
- Shunya does not quote a fixed turnaround. Your CA confirms a realistic timeline after reviewing your documents.
The part you control is the filing date. Since renewal must be filed at least six months before expiry, the sensible approach is to start well ahead of that, particularly if you are moving from provisional to regular. If you miss the window, your registration can lapse and tax on accreted income may apply.
What slows down 12A and 80G registration?
The biggest delay is a query letter you cannot answer cleanly, and the second is filing too close to a deadline. Most other delays trace back to one of these two.
- Objects and activities do not match. The department asks for clarification, and a weak reply invites a second round.
- Financial gaps. Missing receipts, unexplained expenditure or unreconciled accounts.
- Wrong form or wrong category. Filing the provisional form when regular is due, or vice versa.
- Late filing. For renewals, filing less than six months before expiry can cause a rejection for delay. CBDT Circular No. 06/2026 dated 2 July 2026 reportedly condones delay in some 80G renewal cases where the approval expired on 31 March 2026, but it does not grant automatic approval.
- Transition confusion. Registrations valid on 31 March 2026 continue until expiry, and no fresh application is needed until then.
Read our guide on why applications are rejected for the typical causes and fixes.
What changes under the Income-tax Act 2025?
From 1 April 2026, the Income-tax Act 2025 is reported to have renumbered the provisions: registration of non-profit organisations sits under section 332 (earlier 12A/12AA/12AB) and the 80G-type approval under section 354. New forms are reported: Form 104 for provisional registration, Form 105 for regular registration and renewal, Form 112 for the audit report, and Forms 113 and 114 for donation reporting and the donor certificate.
What matters for you as an applicant:
- Registrations valid on 31 March 2026 are reported to continue as registered non-profit organisations until their expiry date.
- Filings for FY 2025-26 are reported to stay under the older forms, such as ITR-7, Form 10B/10BB and Form 10BD.
- Section numbers and form numbers here come from secondary sources and could not be checked against the official rules text, so ask your CA to confirm before you cite them anywhere.
After registration, the annual obligations begin. See 12A and 80G annual compliance.
Should you handle the process yourself or use a CA?
You can file the forms yourself on the e-filing portal, but a CA is worth the fee if your objects, activities and accounts need reconciling or if you expect department queries. Shunya's professional fee is ₹1,999, covering CA preparation, filing, handling department queries and delivery of your certificate. It does not include the DSC issuer's charge, government fees or other statutory and third-party costs, which are billed separately. See 12A and 80G registration cost and fees.
A practising Chartered Accountant reviews every filing. To begin, request a free callback on the 12A & 80G registration page (name and phone; a CA calls within the hour) or pay the fee online. You can also call or WhatsApp +91 80809 18797.
What is the process for 12A and 80G registration?
Confirm your entity is registered, gather documents, choose the correct form (Form 10A for provisional, Form 10AB for regular), file on the income tax e-filing portal, answer department queries, and receive the certificate. Under the new regime from 1 April 2026, Forms 104 and 105 are reported to apply instead.
How long does 12A and 80G registration take?
There is no fixed timeline. Provisional registration is generally quicker, while regular registration can take a few months, and sources differ on the exact statutory window. Shunya does not quote a fixed turnaround; your CA confirms a realistic timeline once your documents are reviewed.
What is the difference between Form 10A and Form 10AB?
Form 10A is the entry form for provisional registration, valid three years, for a new organisation. Form 10AB is used for regular registration, renewal and re-registration, normally valid five years. From 1 April 2026, Form 104 and Form 105 are reported to replace them respectively.
When should I file for regular registration after provisional?
File Form 10AB at least six months before your provisional registration expires. Filing late can cause rejection or a lapse in registration. Starting early also leaves time to answer any department query. Confirm the exact date for your case with your CA.
Do I apply for 12A and 80G separately?
They are separate approvals with separate application numbers, but they are usually applied for together using the same forms. Shunya's page covers 12A and 80G registration under one professional fee, and your CA confirms on the callback exactly what is filed for your entity.
Do I need to re-apply if my registration was valid on 31 March 2026?
Reports indicate that registrations valid on 31 March 2026 continue under the Income-tax Act 2025 until their expiry date, and no fresh application is needed until then. You still need to renew at least six months before expiry. Your CA can confirm your date.
This article is for general information only. For your specific situation, consult a practicing CA.
Ready to register your 12A & 80G?
Request a free callback or pay the ₹1,999 professional fee online and a CA starts your filing. Government fees and other statutory costs are billed separately at actual cost.
Professional fee ₹1,999. Government fees, statutory costs and any third-party charges are billed separately; your CA walks you through them on your callback.