12AB & 80G Registration for NGOs, Trusts and Societies
Pooja Jagdish & Associates provides professional assistance for 12AB registration and 80G registration of charitable trusts, societies and NGOs in Delhi and across India.
Registration under the income-tax framework enables eligible non-profit organisations to claim applicable tax exemptions on their charitable income and, where eligible, enables donors to claim deductions in respect of qualifying donations, subject to the conditions prescribed under the applicable law.
With the introduction of the Income-tax Act, 2025, the provisions relating to charitable and religious organisations have been reorganised. For organisations governed by the earlier Income-tax Act, 1961, registration was principally dealt with under Sections 12A and 12AB, while donor-related approval was dealt with under Section 80G. Under the Income-tax Act, 2025, these provisions have been reorganised primarily under Section 332 for registration of non-profit organisations and Section 354 for approval relating to eligible donations.
Our team assists trusts, societies and NGOs with registration, renewal, conversion, documentation, filing and responses to income-tax authorities under the applicable law.
12AB Registration under the Income-tax Act, 1961
Under the Income-tax Act, 1961, registration under Section 12AB is relevant for eligible charitable or religious trusts and institutions seeking exemption of income under Sections 11 and 12.
A registered organisation is required to comply with the applicable conditions relating to:
- Application of income towards charitable or religious purposes
- Maintenance of books and records
- Audit requirements, where applicable
- Filing of income-tax returns
- Furnishing prescribed statements and reports
- Compliance with the objects for which registration has been granted
- Restrictions relating to specified persons and prohibited benefits
- Other conditions prescribed under the Income-tax Act and Rules
The Income Tax Department confirms that registration under Section 12AB is required for a trust to claim exemption under Section 11 of the Income-tax Act, 1961.
80G Registration under the Income-tax Act, 1961
Section 80G of the Income-tax Act, 1961 provides for deduction in respect of eligible donations made to specified funds, charitable institutions and other eligible entities.
An organisation approved under Section 80G may therefore provide donors with the benefit of deduction, subject to the conditions and limitations prescribed under the Act.
The approval also carries important compliance responsibilities for the recipient organisation, including reporting of donations and furnishing the prescribed donation certificates.
The Income Tax Department currently identifies Section 80G as the provision dealing with deduction in respect of donations to specified funds and charitable institutions.
What Changes Under the Income-tax Act, 2025?
The Income-tax Act, 2025 reorganises and renumbers several provisions of the Income-tax Act, 1961.
For charitable and non-profit organisations, the broad transition can be understood as follows:
| Particulars | Income-tax Act, 1961 | Income-tax Act, 2025 |
|---|---|---|
| Registration of charitable/non-profit organisation | Sections 12A / 12AB | Section 332 |
| Income-tax exemption framework | Sections 11 & 12 | Corresponding provisions reorganised under the new Act |
| Donation-related approval | Section 80G | Section 354 |
| Application for registration/approval | Forms 10A / 10AB under applicable circumstances | Form 105 for specified regular registration/approval applications |
| Donation statement | Form 10BD | Form 113 |
| Donation certificate | Form 10BE | Form 114 |
| Terminology | Previous Year / Assessment Year | Tax Year |
| Applicable period | Generally up to FY 2025-26 | From Tax Year 2026-27 |
The Income Tax Department’s new forms specifically state that Form 105 is used for regular registration under Section 332 and/or approval under Section 354 of the Income-tax Act, 2025.
Similarly, the earlier Forms 10BD and 10BE have corresponding new forms 113 and 114 under the new framework for donation reporting and certificates.
Section 332 Registration under the Income-tax Act, 2025
From Tax Year 2026-27, eligible non-profit organisations are governed by the new registration framework under Section 332 of the Income-tax Act, 2025.
The new provisions provide for registration of eligible non-profit organisations and prescribe different application requirements depending upon the status and circumstances of the organisation.
The new Form 105 guidance issued by the Income Tax Department identifies, among others, the following situations:
- Organisation applying for regular registration for the first time after commencement of activities
- Conversion of provisional registration into regular registration
- Renewal/continuation of existing registration
- Registration approaching expiry
- Registration becoming inoperative due to switching between applicable exemption regimes
- Modification of objects requiring fresh registration-related compliance
Section 354 Approval under the Income-tax Act, 2025
The donation-related approval framework under the new Act is principally dealt with under Section 354.
Eligible registered non-profit organisations seeking to enable donors to claim deductions for qualifying donations are required to comply with the applicable approval and reporting requirements.
The new framework also requires registered organisations receiving donations to furnish prescribed donation-related information.
Under the new rules, Form 113 is used for furnishing particulars of donations received, while Form 114 serves as the corresponding donation certificate/acknowledgement for eligible donors.
12AB vs Section 332 – What is the Difference?
The terminology changes with the new Act, but the underlying concept remains broadly similar.
| Earlier framework | New framework |
|---|---|
| Registration under Section 12AB | Registration under Section 332 |
| Trust/institution registration | Registration of eligible non-profit organisation |
| Sections 11 & 12 exemption | Corresponding exemption provisions under the 2025 Act |
| Forms 10A / 10AB | New forms prescribed under Income-tax Rules, 2026 |
| Assessment Year | Tax Year |
Therefore, for website and SEO purposes, it is useful to retain the expression “12AB Registration” because it remains the familiar search term, while explaining that the corresponding registration framework has moved to Section 332 under the Income-tax Act, 2025.
80G vs Section 354 – What is the Difference?
The same approach applies to 80G.
Under the Income-tax Act, 1961:
Section 80G → Donation deduction framework
Under the Income-tax Act, 2025:
Section 354 → Corresponding donation approval and compliance framework
The Income Tax Department’s new forms expressly recognise the correspondence between Section 80G of the 1961 Act and Section 354 of the 2025 Act.
Consequently, an NGO looking for “80G registration” should understand that the terminology continues to be relevant for the earlier law, while the applicable provisions and forms for the new tax regime are now reorganised under the Income-tax Act, 2025.
Who Can Apply for Registration?
Eligible entities may include:
- Charitable trusts
- Public charitable trusts
- Societies
- Non-profit organisations
- Eligible institutions established for charitable or religious purposes
- Other entities satisfying the conditions prescribed under the applicable income-tax law
Eligibility depends upon the organisation’s legal constitution, objects, activities and compliance history.
Documents Required
Depending upon the nature and status of the organisation, documents may include:
- Trust deed / instrument of creation
- Memorandum of Association and Rules & Regulations
- Certificate of registration of the society/trust/entity
- PAN of the organisation
- Address proof
- Details and PAN of trustees or governing body members
- Details of activities carried out
- Activity report
- Financial statements
- Bank statements
- Income-tax returns
- Existing registration/approval orders
- Details of donations received
- Details of application of income
- Details of assets and liabilities
- Details of amendments/modification of objects
- Previous correspondence with the Income Tax Department
- Other documents and information required by the prescribed form
The Income Tax Department prescribes supporting documents depending upon the category of application and status of the organisation.
Procedure for 12AB / Section 332 Registration
Step 1 – Review of the Organisation
We review:
- Constitution documents
- Objects
- Existing registrations
- Activities
- Financial statements
- Previous income-tax filings
- Existing 12A/12AB registration, where applicable
- Compliance history
Step 2 – Determine the Applicable Registration
The appropriate application depends upon whether the organisation:
- Has not commenced activities
- Has commenced activities
- Holds provisional registration
- Requires regular registration
- Is approaching expiry of existing registration
- Has modified its objects
- Has an inoperative registration
- Is transitioning into the new Income-tax Act framework
Step 3 – Preparation and Filing
We assist with preparation of the prescribed application, supporting documents and electronic filing with the Income Tax Department.
Step 4 – Departmental Verification
The Income Tax Department may examine the organisation’s objects, activities, documents and compliance record and may seek additional information or clarification.
Step 5 – Response to Queries
We assist in preparing appropriate responses and supporting documents to departmental queries.
Step 6 – Registration / Approval
Upon successful completion of the process, the applicable registration or approval order is issued by the Income Tax Department.
Validity of Registration
Under the Income-tax Act, 1961, the validity of registration could vary depending upon the category of registration.
The Finance Act, 2025 introduced an important relaxation for smaller trusts and institutions. Where the total income of the trust or institution, computed before giving effect to the exemption provisions, does not exceed ₹5 crore in each of the two previous years preceding the year of application, the validity of registration can be extended to 10 years, subject to the applicable conditions.
However, this extended validity does not apply to an organisation applying for registration for the first time, whether before or after commencement of activities.
This distinction is important and should be considered while determining the applicable registration period.
Is 12AB Registration Still Relevant?
Yes.
Even though the Income-tax Act, 2025 has introduced a new numbering structure, the term 12AB registration remains highly relevant because:
- Existing organisations may still have registrations under the Income-tax Act, 1961.
- Historical compliance and registration documents continue to refer to Sections 12A and 12AB.
- Existing registrations have to transition into the new framework as applicable.
- “12AB registration” remains a commonly used search term for charitable trust and NGO tax registration.
Therefore, organisations should not assume that the introduction of the Income-tax Act, 2025 automatically cancels or replaces their existing registration.
What Happens to Existing 12AB and 80G Registrations?
Existing registrations and approvals require careful examination during the transition from the Income-tax Act, 1961 to the Income-tax Act, 2025.
The applicable treatment depends upon:
- Date of registration
- Type of registration
- Validity period
- Whether registration is provisional or regular
- Whether activities have commenced
- Whether objects have been modified
- Whether the organisation has switched between exemption regimes
- Applicable transition provisions under the new Act
The new Form 105 framework specifically provides for applications involving organisations whose existing registration is due to expire and organisations whose registration has become inoperative because of switching regimes.
Donation Compliance Under the New Act
Obtaining approval for receiving eligible donations is not the end of the compliance process.
Registered organisations receiving donations are required to comply with applicable reporting and certification requirements.
Under the new framework:
Form 113 – Statement relating to donations received
Form 114 – Certificate/acknowledgement relating to eligible donations
The Income Tax Department has clarified that Form 113 is mandatorily required in the specified circumstances for registered non-profit organisations receiving donations.
Why Choose Pooja Jagdish & Associates?
Pooja Jagdish & Associates assists charitable trusts, societies and NGOs with:
- 12AB registration
- 80G registration
- Section 332 registration under the Income-tax Act, 2025
- Section 354 approval under the Income-tax Act, 2025
- Provisional and regular registration
- Renewal and continuation of registration
- NGO income-tax compliance
- ITR filing for trusts and societies
- Audit and tax compliance
- Donation reporting
- Responses to Income Tax Department notices and queries
- 12AB/80G transition and compliance under the new Income-tax Act
We provide assistance to NGOs and charitable organisations in Delhi, Dwarka and across India.
Frequently Asked Questions
Is 12AB registration the same as Section 332 registration?
Not technically. 12AB is the registration framework under the Income-tax Act, 1961, whereas Section 332 provides the corresponding registration framework under the Income-tax Act, 2025.
Is 80G replaced by Section 354?
The provisions have been reorganised under the new Act. Section 80G of the Income-tax Act, 1961 corresponds broadly to the donation-related approval framework under Section 354 of the Income-tax Act, 2025.
Does an NGO with existing 12AB registration need to apply again?
Not automatically. The requirement depends upon the organisation’s existing registration, validity, status and applicable transitional provisions. The organisation should review its registration before taking any action.
What is the new form for 12AB registration?
For applications under the Income-tax Act, 2025, the new prescribed forms apply. Form 105 is the current consolidated application for specified regular registration under Section 332 and/or approval under Section 354.
What are the new forms for donation reporting?
Under the new framework, Form 113 is used for the donation statement and Form 114 for the corresponding donation certificate/acknowledgement.
Can a new NGO obtain 12AB registration?
Eligible organisations can apply for registration under the applicable provisions, subject to fulfilment of the prescribed conditions and application requirements.
Does 80G registration provide a tax benefit to the NGO?
80G is primarily concerned with the deduction available to eligible donors in respect of qualifying donations. It should not be confused with the organisation’s own income-tax exemption, which is governed by the applicable charitable exemption provisions.
Need Assistance With 12AB, 80G or New Section 332/354 Compliance?
If you are establishing an NGO, charitable trust or society, or your organisation already has 12AB/80G registration under the Income-tax Act, 1961, it is important to review your registration and compliance position in light of the Income-tax Act, 2025.
Pooja Jagdish & Associates provides professional assistance for 12AB & 80G registration, Section 332 registration, Section 354 approval and NGO tax compliance in Delhi and across India.
Contact us for assistance with your NGO’s registration and income-tax compliance.