Hello from PATTIC,
This is an important update for NGOs with normal 12AB registration and 80G approval under the Income Tax Act. As per the new registration regime, these approvals are valid for five years, up to AY 2026-27 (31st March 2026).
Renewal Process & Timeline
As per Section 12A(1)(ac)(ii) of the Income Tax Act, NGOs must apply for renewal using Form 10AB at least six months before expiry.
Last date to file Form 10AB: 30th September 2025. We recommend starting the preparation now to ensure a smooth renewal process.
Key Recommendations
- Ensure all pending compliance issues on the IT portal are resolved before applying.
- The renewal process will involve an inquiry by the CIT, so all records should be in order.
- Validity after renewal:
- NGOs with an annual income up to ₹5 crore (FY 2023-24 & FY 2024-25) → Renewal for 10 years
- Others → Renewal for 5 years
For your reference, Form 10AB is attached in our forum below:
Renewal of 12AB registration and 80G approval granted for 5 years
This is advance information to NGOs having normal 12AB registration and 80G approval for 5 years under Income Tax Act as per new registration regime valid upto AY 2026-27 i.e. 31.3.2026. As per Section 12A(1)(ac)(ii) of Income Tax Act, the application for renewal in Form 10AB needs to be filed at least 6 months prior to the period of expiry. This means the appended Form 10AB has to be filed latest by 30th September 2025. Please start compiling details for Form 10AB. The renewal will be done…
Sharad
Warm regards,
PATTIC
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