Charitable institutions are eligible for certain tax exemptions and benefits in India. These exemptions and benefits are dealt with under Sections 12A/12AA and 80G of the Income Tax Act, of 1961.The revalidated registration under section 12A and/or 80G is valid for a period of five years, after which it needs to be revalidated again. The re-application after five years has to be made at least six months before the expiry of the validity period of the registration. Most of charitable institutions has getting the re-registration certificate in F.Y 2021 due to which the last date of filling for revalidation will be 30th Sep 2025. In this article i tried to cover all the practical issues people face while filling for revalidation of 12AB and 80G.
Procedure of Revalidation Under Section 12A and 80G
In order to claim exemption, a charitable or religious trust or institution, including an NGO, should make an application to the Principal Commissioner of Income Tax or Commissioner of Income Tax online in Form 10A. The procedure of applying for revalidation/registration are mentioned below:
Step 1: Log in to the E-filing portal of the IT department.
Step 2: Go to the ‘Income Tax Forms’ under the e-File tab.
Step 3: Choose the Form Name as ‘Form 10AB’ and select the relevant Assessment Year from the drop-down list.
Step 4: Choose the ‘Prepare and Submit Online’ option in the submission mode.
Step 5: Fill in all the details required in the form and attach the applicable attachments.
Step 6: Submit the form using EVC (Electronic Verification Code) or Digital Signatures as required during return filing.
Practical aspects while filling the Form 10AB
While filling the Form-10AB assess might face several confusion or query due to which there might be a chance for rejection of application. Points to be take note while filling the form are:
1.Assessment year to be selected is 2026-27 even the registration is valid upto A.Y 2026-27 but still we need to select 2026-27 as the assessment year for which we are filling the form. Reason behind this selection is while filling the form we need to submit the details of income for last 3 financial year. If we chose 2027-28 as A.Y the last three F.Y will be 2025-26, 2024-25 and 2023-25. We can’t confirm the income of 2025-26 as of now also we can’t leave the option blank.
2. We need to file the Form-10AB two times. One for 12AB and second for 80G. Every details will be same only relevant section need to be changed.
3. The relevant section for 12AB and 80G are:
- 12a(1)(ac)(ii) : where the trust or institution is registered under section 12AB and the period of the said registration is due to expire, at least six months prior to expiry of the said period;
- Clause (ii) of first proviso to sub-section (5) of section 80G
Documents to be upload while filling the form are:
- Trust Deed (For Trust)
- MOA (For Society)
- AOA (For Society)
- Society Registration Certificate (For Society)
- Sec 8 Company Incorporation Certificate (For Sec 8 Company)
- Sec 8 Company License (For Sec 8 Company)
- PAN Card
- FCRA Registration & Renewal Certificate
- Copy of Existing 12A 80G Certificate
- Financial Statements of Latest 3 Audited years- FY 2021-22, 2022-23, 2023-24
All the documents should be self certified.
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