12A registration, explained

12A registration, granted under Section 12A of the Income Tax Act, exempts an NGO's own income — from donations, grants, and permitted activities — from income tax, provided that income is applied toward the NGO's charitable or religious objects. It applies to the organisation itself, not its donors; the donor-side tax deduction is a separate 80G approval, which an NGO can only apply for once it holds 12A. New NGOs first receive provisional 12A registration, valid 3 years, then must apply for regular registration within 6 months of starting activities (or before the provisional period expires), after which regular registration runs 5 years and must be renewed. Under the Income-tax Act, 2025 (effective 1 April 2026), this provision moves to Section 332, and the application forms move from Form 10A/10AB to Form 104/105 — "12A" remains the term in common use during the transition. Sevastack tracks renewal deadlines automatically.

12A exempts the NGO's own income from tax. 80G lets the NGO's donors claim a tax deduction on what they donate. 12A registration is a prerequisite for applying for 80G — an NGO typically applies for both together.

New NGOs (or those applying for the first time) receive provisional 12A registration, valid for 3 years, without detailed scrutiny of past activities. Once the NGO starts activities, it must apply for regular registration via Form 10AB within 6 months of starting, or before the provisional registration expires.

Regular 12A registration is valid for 5 years and must be renewed by filing Form 10AB at least 6 months before expiry to avoid a lapse in the NGO's tax-exempt status.

Typically: the trust deed / society registration certificate / Section 8 incorporation certificate, PAN of the NGO, details of trustees/members, financial statements (if activities have started), and a note on the NGO's objects and activities.

If 12A registration is not renewed in time, the NGO loses its income tax exemption from the date of lapse, and its 80G registration may also be affected since 12A is a prerequisite. Reapplication is possible but creates a compliance gap.

The requirement is unchanged, but the numbering has moved. Under the Income-tax Act, 2025 (effective 1 April 2026), non-profit registration formerly under Section 12A/12AB is now governed by Section 332 of the new Act — Form 10A is now Form 104 and Form 10AB is now Form 105. "12A registration" remains the term in common use during the transition — confirm the current form/section with your CA if you're filing close to the transition date.