Renewal of 12A and 80G Registration
Socio Research & Reform Foundation
INCOME TAX
Renewal of 12A and 80G Registration
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……(click to read more)
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With warm regards
Ramanuj Maurya
Coordinator
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Socio Research & Reform Foundation
Dear Dialogue Members
Greetings!
Following responses received on the topic “Renewal of 12A and 80G Registration”
Vikas Bharadwaj says:
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
Subhash Mittal says:
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…..(click to read more)
Subhash Mittal says:
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 extension.
[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…..(click to read more)
