Renewal of 12AB registration and 80G approval granted for 5 years

Code of Taxation
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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 by CIT after due inquiry which maybe noted. So all pendency on IT portal should be closed prior to consideration of renewal of 12A and 80G is what is recommended.

Those NGOs whose income is upto Rs.5 cr during FY 23-24 and FY 24-25 will be granted renewal for 10 years while the others will be granted for 5 years.

Thanks

Form_10AB.pdf (2.6 MB)

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Thank you Sharad ! This is very important reminder for NGOs to apply for renewal of 10AB and 80-G certificates as they are critical to maintain Charitable status of the organisation and tax exemption claims by the donors.