12A and 80G registration is the income-tax approval that makes a charitable trust, society or Section 8 company eligible for tax exemption on its income and lets donors claim a deduction. Since 1 April 2026 the Income-tax Act, 2025 is in force, and these approvals sit in section 332 (registration, replacing 12A/12AB) and section 354 (approval, replacing 80G). The application forms are now Form 104 and Form 105.
What are 12A and 80G registrations?
Under the old law, section 12A (and 12AA and 12AB) gave a charitable or religious trust, society or Section 8 company exemption on income applied to its objects, and section 80G allowed donors to claim a deduction for donations to approved funds and institutions. The same ideas have been carried into the Income-tax Act, 2025. Registration of the entity, earlier under sections 12A, 12AA, 12AB and 10(23C), now falls under section 332, and approval for donor deductions now falls under section 354, with the deduction itself in section 133(1)(b)(ii).
The Income Tax Department now uses a single application for both. Form 104 is the common application for provisional registration under section 332(3) and provisional approval under section 354(2). It replaces Form 10A and is filed by entities whose activities have not commenced. Form 105 is for regular registration and approval and replaces Form 10AB. The order granting registration is issued in Form 106 by the CIT(CPC).
Many people still search for "12A" and "80G", and many documents, bank forms and CSR portals still use those terms. In practice, treat them as the same approvals, now renumbered. The department's official language for such entities is a "registered non-profit organisation".
Who needs 12A and 80G registration?
Section 332 lists the types of entity that can seek registration, including public charitable and religious trusts, societies and Section 8 companies:
- Newly formed trusts, societies and Section 8 companies that have not yet started activities (Form 104)
- Existing non-profits whose provisional registration is about to expire or whose activities have commenced (Form 105)
- NGOs that want to issue donation receipts that let donors claim deduction
- Organisations that want to become CSR implementing agencies under the CSR Rules, which require 12A and 80G registration
- Institutions that modified their objects and must apply again within 30 days of the modification
- Charities whose earlier registration is nearing expiry and must apply at least six months before it ends
Benefits of 12A & 80G Registration
Exemption on income applied to objects
A registered non-profit can apply its income to charitable or religious purposes without paying tax on that part, subject to the conditions of the Act.
Donor deduction under 80G approval
Eligible donors can claim a deduction for donations, which makes fundraising from individuals and businesses easier.
CSR eligibility
The CSR Rules require registration under the tax law for most implementing agencies, so these approvals are a prerequisite for CSR-1.
Credibility with funders
Government departments, foundations and corporates look for tax registration as a sign that the entity has been reviewed by the tax authority.
Single combined application
Form 104 and Form 105 deal with registration and donor approval together, so you do not file separate applications for each.
Eligibility and conditions
Section 332 sets out who may apply, and the department's FAQs explain when to use each form:
- The applicant must be an eligible entity: a public charitable or religious trust, society or Section 8 company working in India
- A trust must be irrevocable for charitable or religious purposes
- Use Form 104 if your activities have not yet commenced; use Form 105 if you hold provisional registration, are applying afresh as an existing entity or are renewing
- If provisionally registered, file Form 105 within six months of commencing activities or at least six months before the provisional registration expires, whichever is earlier
- For renewal of regular registration, file at least six months before expiry
- Within 30 days of modifying objects, file Form 105 again
Documents required
Entity documents
- Registered trust deed, or society memorandum and bye-laws, or Section 8 licence with MOA and AOA
- PAN of the entity
- Registration certificate of the trust, society or company
- Details of trustees, governing body members or directors with PAN and Aadhaar
Activity and financial documents
- Details of activities carried out, with evidence such as photographs, reports and invoices, for Form 105
- Audited financial statements or accounts for earlier years, where available
- Bank account statements and details of sources of funds and donors
- Any earlier registration or approval order, if you are renewing or converting from the old regime
Authorisation and filing
- Digital signature certificate or Aadhaar-based EVC of the authorised signatory
- Board or governing body resolution authorising the filing
- Registered email ID and mobile number linked to the entity's PAN on the e-filing portal
Step-by-step 12A and 80G registration process
Everything is online on the income-tax portal. Our usual sequence is:
Check the entity's readiness
Confirm the registered deed or certificate, PAN and bank account exist, and that the objects are charitable and not limited to a specific community or caste.
Choose the correct form
File Form 104 if activities have not started. File Form 105 if you hold provisional registration or are applying for renewal, or for approval where activities have already commenced.
Log in and complete the form
Use the e-filing portal login of the entity, fill in the details, attach documents and verify using DSC or EVC. Filing is online only.
Receive acknowledgement
The portal generates an acknowledgement, and the department assigns a 16-digit unique registration number (URN) on grant.
Respond to queries on Form 105
For regular registration, the department may seek details on activities and accounts. Respond within the time limit through the portal.
Receive the order in Form 106
For Form 104, the CIT(CPC) passes the order in Form 106 within one month from the end of the month of filing, as stated in the department's FAQs.
Use the registration properly
Mention the URN on donation receipts, update the Darpan and CSR-1 profiles and diarise the expiry dates.
Apply for regular registration on time
File Form 105 inside the stated window so there is no gap between provisional and regular registration.
Government fee
We found no government fee mentioned in the department's published FAQs for Form 104 or Form 105. The applications are filed online and verified digitally.
| Item | Amount | Note |
|---|---|---|
| Form 104 (provisional registration and approval) | No fee found in the FAQs | Confirm on the portal at the time of filing |
| Form 105 (regular registration and approval) | No fee found in the FAQs | Confirm on the portal at the time of filing |
Professional charges are quoted separately after reviewing your case. Government fees are paid directly to the authority.
How long does it take?
For Form 104, the department's FAQ says the CIT(CPC) passes the order within one month from the end of the month in which the form is filed. We do not state a fixed timeline for Form 105, as it involves review and possible queries.
| Stage | Typical time |
|---|---|
| Preparing documents and form | A few days |
| Form 104 order in Form 106 | Within one month from the end of the month of filing |
| Form 105 review and queries | Depends on the department and the responses |
Validity and renewal
Provisional registration under Form 104 is valid for three tax years or up to six months from commencement of activities, whichever is earlier. Regular registration under Form 105 is valid for five tax years, or ten tax years for registration where the total income did not exceed ₹5 crore in each of the two preceding tax years. Renewal needs a fresh Form 105 at least six months before expiry. Missing the window can leave you without registration.
Compliance after registration
- File the entity's income tax return and the audit report as required under the Act
- File the statement of donations received and issue receipts that carry the registration details
- Apply income to objects and avoid benefits to related persons that could amount to a specified violation under sections 351 to 353
- File Form 105 before provisional registration or regular registration expires
- File Form 105 within 30 days of any modification to objects
- Keep the new form numbers for the audit report and donor statement under the 2026 Rules checked, as they are not covered here
Form 104 vs Form 105
| Point | Form 104 | Form 105 |
|---|---|---|
| Replaces | Form 10A | Form 10AB |
| Type | Provisional registration and approval | Regular registration and approval |
| Who files | Entities whose activities have not commenced | Provisionally registered entities, those renewing, or those modifying objects |
| Validity | 3 tax years or 6 months from commencement, whichever is earlier | 5 tax years, or 10 where total income did not exceed ₹5 crore in each of the 2 preceding tax years |
| Timing | On forming the entity | Within 6 months of commencement, 6 months before expiry, or 30 days after modifying objects |
| Order | Form 106 within one month from end of month of filing | Order after review |
Common mistakes and rejection reasons
Using old form names
Forms 10A and 10AB have been replaced by Forms 104 and 105. Check the portal for the correct form for the date of filing.
Missing the Form 105 deadline
Registration can lapse if you do not apply within six months of commencement or at least six months before expiry.
Objects that favour one community
Restricting benefit to a particular religious community or caste for new trusts is a specified violation under section 351 and invites refusal or cancellation.
Weak activity records
Form 105 depends on proof of genuine activities. Missing vouchers, photographs and audited accounts weaken the case.
Mismatch of details
Differences between the deed, PAN, bank records and form lead to queries. Align names and addresses before you file.
Not filing for modification of objects
After changing objects, a new Form 105 must be filed within 30 days.
Consequences of non-compliance
Registration under section 332 can be cancelled or denied for specified violations listed in section 351. These include applying income outside the objects, carrying out non-genuine activities, giving false information and community- or caste-specific benefit for trusts created after the commencement of the Act. Loss of registration can make income taxable and remove donor deductions. We have not listed amounts, as the tax on accreted income provisions were not confirmed.
Practitioner tips
- Treat "12A" and "80G" as search terms and "section 332" and "section 354" as the legal terms. Banks, CSR portals and donors may use either, so keep both in your own records.
- File Form 104 as soon as you have a PAN and bank account. Starting the provisional period early gives you more time to build the activity record for Form 105.
- Set a calendar alert for 8 months before expiry. The window to file Form 105 closes six months before expiry, and internal approvals take time.
- Keep an activity file with dated photos, attendance, beneficiary lists and vouchers. It is what the department asks for.
- Check the portal for the latest forms for the audit report and donation statement; the 2026 Rules renumbered several, and we could not confirm each one.
How Lawgical Guru helps
Eligibility and form selection
We review your deed, objects and stage of activity to decide between Form 104 and Form 105.
Objects and deed review
We check the deed or memorandum for clauses that cause queries, such as revocation or community limits, and suggest corrections.
Application preparation
We prepare the document set, activity summary and filing on the portal.
Query handling
We help draft replies if the department asks for further information.
Expiry tracking
We note your validity dates and prompt you ahead of the Form 105 window.
12A & 80G Registration: frequently asked questions
What is 12A registration?
It is the income-tax registration that makes a charitable or religious trust, society or Section 8 company eligible for exemption on income applied to its objects. Under the Income-tax Act, 2025, from 1 April 2026, it falls under section 332. People still call it 12A in daily practice.
What is 80G registration?
It is the approval that lets donors claim a deduction for donations to a charitable organisation. Under the Income-tax Act, 2025, the approval is under section 354, and the deduction is under section 133(1)(b)(ii). Form 104 and Form 105 now cover registration and approval together.
Are Form 10A and Form 10AB still used?
From 1 April 2026, Form 104 replaces Form 10A for provisional registration, and Form 105 replaces Form 10AB for regular registration, under the Income-tax Act, 2025 and the I.T. Rules, 2026. Check the portal for the form available on your filing date.
How long is 12A registration valid?
Provisional registration is valid for three tax years or six months from commencement of activities, whichever is earlier. Regular registration is valid for five tax years, or ten where total income did not exceed ₹5 crore in each of the two preceding tax years. Renewal requires a new Form 105.
When should I apply for regular registration?
If you hold provisional registration, apply in Form 105 within six months of commencing activities, or at least six months before the provisional registration expires, whichever is earlier. Applying within 30 days of modifying objects is also required. Missing the window can leave a gap.
Is there a government fee for 12A and 80G?
The department's FAQs for Form 104 and Form 105 do not mention any government fee, and filing is online. Confirm on the portal when you file. Professional charges are separate and quoted after reviewing your case.
Can a newly formed trust apply immediately?
Yes. A new entity whose activities have not commenced files Form 104 for provisional registration. The department's order comes in Form 106 within one month from the end of the month of filing, with a unique registration number. Use the period to build records for Form 105.
Do I need 12A and 80G for CSR funding?
For most implementing agencies, yes. The CSR Rules need a Section 8 company, trust or society to have 12A and 80G registration and a three-year track record, unless set up by the funding company. You also need to file CSR-1. See our CSR-1 registration page.
Can I withdraw a Form 104 application?
The department's FAQs allow withdrawal within seven days of filing Form 104. After that you would have to wait for the order or take other steps. If you notice an error early, tell us quickly so that it can be corrected.
What happens if registration is cancelled?
Cancellation can follow specified violations, such as applying income outside the objects or giving false information. It can make income taxable and remove donor deductions. Keep your accounts, objects and activities clean and file renewals on time to avoid this.
Reviewed by Satyam Gupta, Company Secretary (CS) & Advocate
8+ years of industry experience. This page was last reviewed on 16 October 2026 against the official sources below. Rules and fees change — confirm on the official portal before you apply.