12A and 80G Registration tax exemption and donor deduction — enabled.
End-to-end services for Section 12AB and Section 80G registration of charitable trusts, societies, and Section 8 companies — covering provisional registration, final approval, renewal every five years, and re-registration of older trusts under the new regime.
Section 12AB and Section 80G are the two registrations that make a charitable trust meaningful for tax purposes. Section 12AB exempts the trust's own income from tax under Section 11, provided 85% is applied for charitable purposes. Section 80G allows donors to claim 50% or 100% deduction on donations made to the trust in their personal or business income tax returns.
From 1 April 2021, the regime changed significantly. All existing 12A and 80G registrations had to be re-registered under the new Section 12AB framework. New trusts are first granted provisional registration for 3 years, followed by final registration for 5 years, with renewal every 5 years thereafter. Both 12AB and 80G now have aligned timelines and renewal procedures.
Our registration practice covers everything from drafting the trust deed or society memorandum, applying for PAN and TAN, filing Form 10A for provisional 12AB and 80G, attending to CIT (Exemption) queries, filing Form 10AB for final approval and renewal, and handling rejections and appeals where they arise. We also help existing trusts manage the transition from old 12A/80G to the new 12AB/80G regime.
Our Registration Services
Trust Deed & Society Drafting
Drafting of trust deed or society memorandum with proper charitable objects and irrevocable clauses.
PAN & TAN Application
Application for PAN and TAN of the trust before initiating exemption registration.
Form 10A Filing (Provisional)
Filing of Form 10A for provisional registration under Section 12AB and Section 80G for new trusts.
Form 10AB Filing (Final)
Filing of Form 10AB for final registration after 6 months of activity, before expiry of provisional registration.
Renewal Every 5 Years
Filing of Form 10AB for renewal of 12AB and 80G registration at least 6 months before expiry.
CIT(E) Query Reply
Drafting and filing of replies to queries raised by the Commissioner of Income Tax (Exemption) during the application process.
Re-Registration of Old Trusts
Re-registration of trusts holding pre-2021 12A and 80G certificates under the new 12AB framework.
Rejection Appeal
Appeal before ITAT under Section 253 where 12AB or 80G is rejected by the CIT(E).
Our Registration Workflow
Document Review
Review of trust deed, society memorandum, or Section 8 MOA for charitable purpose and structure.
PAN & Pre-Filing
PAN application, document compilation, and preparation of Form 10A / 10AB.
Form Filing
Online filing of Form 10A (provisional) or 10AB (final / renewal) with DSC on the e-filing portal.
CIT(E) Hearing
Responding to CIT(Exemption) queries and attending personal hearings where required.
Certificate & Activation
Receipt of registration certificate and guidance on next-step compliances under Sections 12 and 80G.
Why Get Both Registrations
Frequently Asked Questions
Section 12AB exempts the trust's own income from tax; Section 80G allows donors to claim deduction on their donations to the trust. Both registrations are typically obtained together.
Provisional registration is valid for 3 years; final registration is valid for 5 years and must be renewed by filing Form 10AB at least 6 months before expiry.
Only public charitable trusts, registered societies, and Section 8 companies with genuine charitable objects and proper books of account can apply. Religious trusts have specific restrictions on 80G eligibility.
Generally 3 to 6 months from filing of Form 10A or 10AB, subject to CIT(Exemption) workload and queries raised during processing.
A rejection order can be appealed before the Income Tax Appellate Tribunal under Section 253 within the prescribed time limit. The appeal is decided on facts, law, and trust objects.
New Trust or Renewal Pending?
Whether registering a new trust or renewing existing 12A and 80G certificates, talk to our team for an end-to-end registration process with minimal back-and-forth.
Apply for 12A & 80G or call +91 9819 000 511