Quick answer
What is 12A and 80G registration?
12A and 80G registration is the Income Tax Department's approval for a non-profit: 12A exempts the NGO's own income, 80G lets donors claim a deduction. Since 1 April 2026 these are registration under section 332 and approval under section 354 of the Income-tax Act 2025, filed online in Form 104 (provisional) or Form 105 (regular).
- Form 104 replaced Form 10A; Form 105 replaced Form 10AB
- Provisional status lasts up to three tax years
- Regular registration lasts five tax years, or ten for small NPOs
- Registrations granted under the 1961 Act continue
What is 12A and 80G registration under the Income-tax Act 2025?
Under the new Act, the old 12A and 12AB registration is called registration of a non-profit organisation under section 332, and the old 80G approval is approval under section 354, with the donor deduction in section 133(1)(b)(ii). The names changed on 1 April 2026; the purpose did not.
People still search for "12A" and "80G" because those numbers were used for decades, and most donors, banks and CSR teams still ask for "your 12A and 80G certificates". On the e-filing portal, the forms now sit under the tab "Forms as per Income Tax Act 2025", while older forms remain under a separate 1961 tab for earlier years.
- Registration (old 12A / 12AB, now section 332): the NGO's income applied to its objects is not taxed, subject to the conditions of the Act.
- Approval (old 80G, now section 354): donations to the NGO become eligible for a deduction in the donor's return, and the NGO issues donation certificates.
An NGO usually needs both. Registration comes first, because only a registered non-profit can seek donor approval. If you have not yet formed the entity, start with our NGO registration in Delhi guide, which compares the trust, society and Section 8 routes.
| Purpose | Income-tax Act 1961 | Income-tax Act 2025 |
|---|---|---|
| Provisional registration or provisional approval | Form 10A | Form 104 |
| Regular registration or approval, renewal | Form 10AB | Form 105 |
| Order on provisional application | Form 10AC | Form 106 |
| Statement of donations received | Form 10BD | Form 113 |
| Donation certificate to donor | Form 10BE | Form 114 |
Source: Form Mapping Guide, Income Tax e-filing portal, checked 10 November 2026.
Who needs 80G registration, and who does not?
Any trust, society or Section 8 company that raises donations from individuals or companies needs 80G registration, because donors will ask for a certificate before they give. An NGO funded only by its founders, or one that does not want tax exemption, can manage without it.
Registration also decides whether a company can fund you from its CSR budget. MCA's CSR rules require most implementing agencies to hold both registrations, which our CSR 1 registration page explains.
| Situation | Registration (old 12A) | Approval (old 80G) |
|---|---|---|
| New trust or society, activities not started | Apply provisionally in Form 104 | Can apply provisionally in the same Form 104 |
| NGO already running programmes, never registered | Apply in Form 105 | Apply in Form 105 |
| NGO that wants CSR money from companies | Needed | Needed |
| Private family trust for named beneficiaries | Generally not eligible as a public charity | Not applicable |
| Club or association run for members' own benefit | Usually not eligible | Not applicable |
| Government-established body | Check the specific exemption that applies | Check case by case |
General guide only. Eligibility depends on your objects and the conditions in the Act. We review your deed or memorandum before advising.
Need help with 12A and 80G registration? Talk to a chartered accountant in Delhi today. First call is free.
Which form do you file: Form 104 or Form 105?
File Form 104 if your NGO has not started activities and has never been registered. File Form 105 if activities have started, if provisional registration is about to end, if your existing registration is expiring, or if you changed your objects. Both are filed online only on the e-filing portal.
| Your case | Form | When to file |
|---|---|---|
| New NPO, activities not started, never registered | 104 | Any time during the tax year from which registration is sought |
| Provisionally registered, activities have now started | 105 | Within six months of the start of activities |
| Provisional status expiring, activities still not started | 105 | At least six months before expiry |
| Regular registration or approval expiring | 105 | At least six months before expiry |
| Activities started, never registered | 105 | Any time during the tax year from which registration is sought |
| Objects adopted or modified in a way that does not match the original | 105 | Within thirty days of the change |
Sources: e-filing portal FAQ on Forms 104 to 106 and the Income Tax Department's Form 105 FAQ and guidance note (reproduced by TaxGuru), checked 10 November 2026.
Documents required for 12A and 80G registration
You need the NGO's PAN, its constitution document (trust deed, society memorandum and rules, or Section 8 MoA and AoA), the registration certificate, accounts for up to three past years, and a note on what the NGO does. Activity proof matters most in Form 105, because the officer checks that the work matches the objects.
| Document | Who it applies to | Practical note |
|---|---|---|
| PAN of the NGO | All | PAN is mandatory for Form 105; the name must match the deed |
| Self-certified trust deed, memorandum or instrument of creation | All | Upload the full, current version with any amendments |
| Registration certificate | All | Sub-Registrar, Registrar of Societies, or MCA certificate of incorporation |
| FCRA registration | Only if held | Attach if the NGO receives foreign contribution |
| Annual accounts for up to three past years | Existing NGOs | For Form 104, a NIL declaration for each year where there were no accounts |
| Earlier orders | If any | Previous registration, rejection or cancellation orders |
| Note on activities | All | Proposed activities for Form 104; actual work with evidence for Form 105 |
| Evidence of change in objects | Only for changes | Resolution and amended deed or memorandum |
From the official FAQs on Form 104 and Form 105, checked 10 November 2026. The portal shows the exact attachment list for your category when you file.
How to apply for 12A and 80G registration: step by step
The application is made from the NGO's own login on the income tax e-filing portal, verified by the authorised signatory. The steps below are the ones we follow for a typical Delhi trust or society.
- 1
Check the deed or memorandum
We read the objects, dissolution and non-profit clauses. Weak or private-benefit clauses are the most common reason applications stall.
- 2
Register the NGO on the e-filing portal
The NGO's PAN is registered as a user, with the principal officer's contact details and a working signature method.
- 3
Pick the right form and section code
Form 104 for a new NGO with no activity, Form 105 for a running one. Registration and donor approval can be sought in the same form.
- 4
Prepare the attachments
Deed, certificate, accounts, activity note and any earlier orders are scanned to the portal's file limits.
- 5
File and verify
The form is submitted and verified online. A filed form cannot be edited, though it can be withdrawn within seven days.
- 6
Answer any notice
For Form 105 the Commissioner may ask for documents or explanations through the portal before passing an order.
- 7
Receive the order
Form 106 for provisional status; Form 107 for regular registration, with a 16-digit unique registration number.
How long does 80G registration take, and what does it cost?
Provisional registration in Form 104 is fast: the portal FAQ says the Form 106 order is generated automatically seven days after filing. Regular registration in Form 105 takes longer, since the Commissioner has up to six months from the end of the quarter in which you applied.
| Item | Form 104 (provisional) | Form 105 (regular) |
|---|---|---|
| Order | Form 106, generated 7 days after filing | Form 107, within six months from the end of the quarter of application |
| Validity | Three tax years, or up to six months from the start of activities, whichever is earlier | Five tax years; ten tax years if income did not exceed ₹5 crore in each of the two preceding tax years |
| Withdrawal | Within 7 days of filing | Within 7 days of filing |
| Government fee | None listed in the official FAQs we read | None listed in the official FAQs we read |
Sources: e-filing portal FAQ and the Form 105 FAQ (via TaxGuru), checked 10 November 2026. Our professional fee is quoted separately and fixed before work starts.
What happens to existing 12A and 80G certificates after 1 April 2026?
A registration or approval granted under the 1961 Act continues for its stated period. The repeal and savings section of the new Act, section 536, treats such approvals as made under the matching new provision, so no migration filing is needed.
What does change is the paperwork from tax year 2026-27 onwards. Renewal is in Form 105, donation statements move from Form 10BD to Form 113, donor certificates from Form 10BE to Form 114, and the trust audit report becomes Form 112, which our Form 10B and trust audit page covers. Note your certificate's expiry date and diarise the renewal at least six months ahead.
Source for continuity: FMSF note citing section 536(2)(j) of the Income-tax Act 2025 (FMSF, June 2026), checked 10 November 2026. If your registration lapsed or was cancelled before April 2026, treat it as a fresh case.
Why do 12A and 80G applications get rejected?
Most rejections come from the deed, not the form: objects that benefit a family or a closed group, no clause on what happens to assets on dissolution, or activities that do not match the stated objects. Missing or mismatched documents are the next biggest cause.
- Private benefit clauses. Trustees can draw income or assets without restriction.
- Religious and charitable mix without clarity. The deed does not say how funds are split.
- Activity gap. Form 105 claims programmes, but bills, photos, attendance or reports are missing.
- Wrong form or late filing. Form 104 is filed after activities have already begun, or a renewal is filed inside the last six months.
- Name or PAN mismatch. The NGO name differs between PAN, deed and certificate.
- No reply to the notice. The portal notice goes to an old email and the deadline passes.
A cancelled registration can be re-applied for only in specified cases, and the guidance note calls it a one-time opportunity, so getting it right the first time matters.
How CA in Delhi handles 12A and 80G registration
We take the filing end to end: deed review, portal setup, Form 104 or 105, notices and the final order. You send scanned documents by email or WhatsApp and get a fixed quote before work starts.
Moneymji, one of our listed firms, handles trust and Section 8 company registration along with income tax work; for 12A and 80G filings we pass the enquiry to the listed firm or partner professional that handles it, and confirm scope and price in writing. You can read the firm profiles on our chartered accountant firms in Delhi page.
- What you send: PAN, deed or memorandum, registration certificate, last three years' accounts (if any), a short note on your work, and the signatory's contact details.
- What you get back: the filed form with acknowledgement, replies to any notice, and the Form 106 or Form 107 order with a compliance calendar.
- Next steps we can add: NGO Darpan registration for grants, and yearly accounts and returns.
Our office is at Netaji Subhash Place, a short walk from the metro, so NGOs in Pitampura and nearby areas can drop in. If you are comparing advisers, our tax consultant near me page lists what to ask before you hire.
Frequently asked questions
Is 12A registration still called 12A in 2026?
Informally, yes. Legally, from 1 April 2026 it is registration of a non-profit organisation under section 332 of the Income-tax Act 2025. Donors and banks still say "12A certificate", so expect both terms in letters and forms.
Can I apply for 12A and 80G together?
Yes. Form 104 covers provisional registration and provisional approval, and Form 105 covers regular registration and approval in one application. The Commissioner can still pass separate decisions on each, granting one and rejecting the other.
What is the validity of 80G registration now?
Provisional approval lasts up to three tax years, or up to six months after activities start, whichever is earlier. Regular approval through Form 105 lasts five tax years, or ten where total income stayed within ₹5 crore in each of the two preceding tax years.
Our trust got 12AB in 2022. Do we need to apply again?
Not until it expires. Registrations granted under the 1961 Act continue under the savings clause of the new Act. File Form 105 at least six months before the expiry date shown on your order, and keep filing returns and audit reports in the meantime.
Is there a government fee for Form 104 or Form 105?
The official FAQs we read do not list any filing fee for these forms, as of November 2026. Your costs are the professional fee for preparing the application and replying to notices, which we fix in writing before work starts.
Can a Section 8 company get 80G registration?
Yes. A Section 8 company with charitable objects applies the same way as a trust or society, using its certificate of incorporation and memorandum. See our Section 8 company registration page if you are still choosing a structure.
What happens if we start activities after getting provisional registration?
Provisional status ends six months after activities start. You must file Form 105 within six months of starting, otherwise the exemption lapses. Keep dated records of your first programme so the start date is easy to prove.
Do donors get 80G deduction under the new regime of personal tax?
That depends on the donor's own tax regime and the rules for the year, not on your registration. Your job as the NGO is to file the donation statement (Form 113) and issue certificates (Form 114) so eligible donors can claim it.
Does a society registered in Delhi apply anywhere different?
No. Every application is filed online on the national e-filing portal, and the system routes it to the Commissioner with jurisdiction over the NGO. You do not need to visit an income tax office in Delhi for the application itself.
Can we raise foreign donations with 80G approval?
No. 80G approval is only about Indian income tax. Foreign contributions need separate permission from the Ministry of Home Affairs, explained on our FCRA registration page.