Most NPOs were granted their 12A and 80G registration certificate in the year 2021. These certificates are valid for 5 years (in case of Regular or Final Registration) from the date of registration and renewal will in most cases will remain effective till AY 2026-27.
The renewal process must be initiated at least 6 months before expiry of the 5-year registration granted under S.12AB [See S.12A(1)(ac)(vi)].
Thus if your NPO rec’d the 12A registration during FY 21-22 covering AY 22-23, then if it has been valid for 5 years, it will expire at the end of AY 26-27, i.e. 31-3-2026. Hence you need to apply at least 6-months prior to expiry, i.e. before 30th September 2025.
There is some confusion whether 12AB has been extended for 10 years, since section 12A(1)(ac)(vi) now states that renewal is due after 10 years. It is our understanding that extended 10-year validity will apply only prospectively – i.e., after your current term ends, the renewal is likely to be granted for 10 years. Without such express order, an organisation will be taking a risk and hence we strongly recommend that you apply for renewal before 30th September 2025.
Re 80G, present Finance Act 2025 does not have provision of 10 years, and hence will continue on the basis of 5 years.
Finance Act 2025 has already been passed in Lok Sabha and needs to be approved in Rajya Sabha, although being a money Bill it does not require mandatory approval of the Rajya Sabha.
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Socio Research & Reform Foundation (NGO)
512 A, Deepshikha, 8 Rajendra Place,
New Delhi – 110008
our NGO registered in 1996 and having 12A & 80G before new IT amendment. Once again we applied form 10A obtained 10AC – 12 AB & 80G for the period from AY 2022-2023 To 2026-2027. We failed to file Form 10AB within 6 months after obtaining of the provisional approval towards getting perminent approval. Please provide what we have to take further steps, is there any violation of IT act we did
There seems to some confusion, whether the 10 year rule will apply to existing registration issued in past by the Dept or whether it is prospective only. Below I reproduce the amendment which gives effect to the 10 year extention
[Provided that where an application is made under sub-clauses (i) to (v) of the said clause, and the total income of such trust or institution, without giving effect to the provisions of sections 11 and 12, does not exceed rupees five crores during each of the two previous years, preceding the previous year in which such application is made, the provisions of this sub-section shall have effect as if for the words “five years”, the words “ten years” had been substituted.]
As you can see the proviso starts with the phrase ‘where an application is made’. To err on caution side, I am proposing that all NPOs should apply six months before expiry.
It came to know that less than 5 cr turn over those society has it has to not file renewal
And another let us know is it necessary to file Devasthanam ragistration before renewal
Devashthanam Registration (mainly for a religious charity) falls under the State Act. This would be required under state legislation. In fact all States do not have such specific legislation for religious bodies, for example Delhi does not have it. But Tamilnadu, Karnataka, Andhra Pradesh, Rajasthan have it.
Whether it is required for 12A ?
Income Tax Act being under central legislation, there is no specific requirement that registration under Devasthanam is required under any of the rules, however it is possible that Tax authorities may require it to confirm if the entity is undertaking activities. Further S.12AB(1)(b)(B) requires that Commissioner may call for compliance of any other law which are material for the purpose of achieving its objects.