12A and 80G Validity and Renewal: 3, 5 or 10 Years, and How Form 10AB Works

Last updated 26 September 2026

How long is 12A and 80G registration valid?

Provisional 12A and 80G registration is valid for 3 years, and regular registration is valid for 5 years. A 10-year validity for 12A is available only in specific cases, explained in the next section. These are the periods most CA and tax publications report as of September 2026, and your CA should confirm them against your own approval order.

Say Meera is a trustee of a charitable trust in Jaipur whose regular 12A and 80G approvals both expire on 31 March 2027. She assumes 12A is permanent, as the old registration used to be. It is not. Both approvals have a fixed end date, and each is renewed on its own clock.

12A and 80G are two independent approvals with separate application numbers, so they can expire on different dates. Read our guide on the difference between 12A and 80G if you are still deciding which one you need.

When does 12A registration get 10-year validity?

12A registration gets 10-year validity when you apply under the eligible categories and your total income did not exceed Rs 5 crore in each of the two years immediately before the year of application. This comes from the Finance Act 2025, effective 1 April 2025, and it is a condition that must be met at the time you apply.

The income that counts is your total income computed without giving effect to the exemption under sections 11 and 12. In plain terms, it is your income before the charity exemption is applied, not the taxable amount after it. A trust with Rs 3 crore of receipts every year passes the test; a trust that crossed Rs 5 crore in either of the two previous years does not.

Points to keep in mind

• It is not automatic. The relief applies where an application is made. No official clarification we found says existing registrations extend themselves, so practitioners advise filing the renewal anyway.
• Provisional stays at 3 years. A trust that has not yet started activities and holds provisional registration is not covered by the 10-year rule.
• 80G does not get the same relief. Under the old Act, 80G approval stayed at 5 years. Whether the 10-year rule applies to the new-Act 80G approval (section 354) is not settled in the sources we reviewed, so ask your CA before planning around it.

The live 12A and 80G registration page describes the same Rs 5 crore idea in short form. Treat the full condition above as the one to check with your CA.

What is Form 10AB and when do you file it?

Form 10AB is the application for regular 12A or 80G registration, and it also serves for renewal. It is filed online on the income tax e-filing portal and decided by the jurisdictional Principal Commissioner or Commissioner of Income Tax (Exemptions). From 1 April 2026 the new Income-tax Rules 2026 reportedly rename it Form 105.

You file Form 10AB in four situations, as reported by tax practitioners.

1. Provisional to regular. You hold provisional registration and want the regular 5-year (or 10-year) approval.
2. Renewal. Your regular registration is about to expire.
3. Fresh regular registration. You have already started activities, so you skip the provisional stage.
4. Change of objects. You have modified your objects and need re-registration. One source reports a 30-day window after the amendment, so confirm the timeline before relying on it.

Form 10A, by contrast, is the first-time provisional application, filed before activities begin. Our 12A and 80G process guide shows how the two forms fit together in sequence.

When must you file the renewal?

File Form 10AB at least 6 months before your current registration expires. This is the consistent position across the sources we reviewed. For Meera's 31 March 2027 expiry, six months before is 30 September 2026.

Here is a simple way to plan it.

1. Find your expiry date. It is on your registration order, separately for 12A and 80G.
2. Count back six months. Treat that date as the filing deadline, not the expiry date itself.
3. Gather three years of accounts and activity reports. Renewal reviews your past financial statements and what you actually did with the money.
4. File early enough to answer queries. The department can ask for more information, and you need time to respond.
5. Diarise the new expiry as soon as the order arrives.

Decision times for regular registration are reported as a few months from the end of the quarter in which you applied, though sources differ. Nobody can promise a date, so file as early as your paperwork allows.

What happens if you miss the renewal deadline?

If you miss the renewal, your registration lapses on expiry and your organisation can face tax on its accreted income. Accreted income is, broadly, the value of assets built up under the exemption that leave the exempt system. It was taxed under section 115TD of the old Act, and the new Act reportedly moves it to section 352.

The one relief we found is narrow. CBDT Circular No. 06/2026, dated 2 July 2026, condones delay in filing Form 10AB for 80G renewal where the approval expired on 31 March 2026, the 30 September 2025 deadline was missed, and the form was filed between 1 October 2025 and 31 March 2026. Earlier rejections made only for delay are to be reconsidered, and officers are to dispose of these cases by 31 December 2026.

Three cautions apply. The circular covers 80G renewal; we could not confirm an equivalent for 12A. It does not grant approval automatically. And the six-month advance rule stays for the future. Do not plan to rely on condonation; plan to file on time.

What changes under the Income-tax Act 2025?

The Income-tax Act 2025 applies from 1 April 2026, and it renumbers the charity provisions without ending your existing registration. Registrations valid on 31 March 2026 reportedly continue until they expire, and you do not need a fresh application in the meantime.

These numbers come from secondary sources, since the official rules could not be opened during our research. Filings for FY 2025-26 still use the old forms, and your CA will tell you which name applies on the portal today. Registered organisations should also read our annual compliance guide for trusts.

Can Shunya handle your 12A and 80G renewal?

Shunya's 12A and 80G page states that for renewal cases a Chartered Accountant prepares Form 10AB instead of Form 10A, files it on the income tax e-filing portal, and handles department queries on your behalf. A practising CA reviews every filing before it goes in.

Shunya's professional fee is ₹1,999. It does not include government fees, statutory costs or other third-party charges, which are billed separately, and your CA walks you through them on the callback. There is no promised turnaround, because decisions rest with the department.

To begin, request a free callback on the 12A and 80G registration page with your name and phone number, or pay the professional fee online. You can also call or WhatsApp +91 80809 18797. If your NGO is not yet incorporated, start with a Section 8 company first.

This article is for general information only. For your specific situation, consult a practicing CA.