Step-by-step guide to provisional and regular 12A & 80G registration for NGOs, educational trusts, and charitable societies in Chhattisgarh and Odisha.
In This Article
3 SectionsNGO & Charitable Trust 12A/80G Re-Registration: Form 10A vs Form 10AB Rules
Under the overhauled registration framework for charitable and religious institutions introduced under Section 12AB and Section 80G(5) of the Income-tax Act, 1961, trusts, societies, and Section 8 companies must navigate a two-tier registration system: Provisional Registration and Regular Registration.
1. Form 10A vs Form 10AB: When to File What?
| Form | Applicable Scenario | Validity Period | Filing Due Date |
|---|---|---|---|
| Form 10A | Newly established trust / society applying for Provisional Registration before commencing activities | 3 Years | At least 1 month prior to the commencement of the previous year relevant to the AY |
| Form 10AB | Converting Provisional to Regular Registration; or Renewal of existing 5-year registration | 5 Years | At least 6 months prior to expiry of provisional registration, or within 6 months of commencement of activities |
2. Key Conditions for Grant of Regular Registration (Form 10AB)
When processing Form 10AB, the Commissioner of Income Tax (Exemptions) conducts detailed inquiries to verify:
- Genuineness of Activities: Verification of bills, vouchers, photographs, activity reports, and beneficiary registers.
- Compliance with Other Laws: Registration under State Public Trust Act, Society Registration Act, 1860, or Section 8 Company rules.
- No Commercial Undertaking: Ensuring activities do not violate the proviso to Section 2(15) (commercial receipts exceeding 20% of total receipts).
- No Private Religious Benefit: Ensuring funds are not applied for the benefit of any particular religious community or caste.
3. Annual Filing Obligations for 12A/80G Registered Trusts
- Audit Report in Form 10B / Form 10BB: Must be filed electronically by a practicing CA with UDIN at least one month before the ITR filing due date.
- Statement of Donations in Form 10BD: Annual filing detailing donors, PAN/Aadhaar, and contribution amounts on or before 31st May.
- Donation Certificates in Form 10BE: Generated from the portal and issued to donors for claiming 80G deduction.
- Income Tax Return in ITR-7: Annual return filed before 31st October.
For comprehensive trust setup, 12A/80G filings, and NGO statutory audits in Raipur and Kalahandi, consult Rabi Agrawal & Associates.
Authored by CA Rabi Agrawal & Practice Team
Rabi Agrawal & Associates, Chartered Accountants — Head Office Raipur (CG), Branch Office Jayapatna (Odisha).