Hi, can we file 12A and 80G registration done for our NGO? We had done provisional registration done but was expired a few months ago.
For converting provisional registration to regular registration for 12A and 80G of Income Tax Act 1961, Form 10AB should have been filed within 6 months of commencement of charitable activities (date of commencement of expenditure). If that has not been done, you can still file Form 10AB for conversion but you will have to apply for condonation of delay with reasonable cause which will be considered and approved by Income Tax Department and your Form 10AB application will be taken up. Please note that condonation of delay is applicable to 12A only and not 80G. In case of 80G, once your 12A is converted to regular registration, fresh 80G now section 33(1)(d)(ii) approval under Income Tax Act 2025 can be made.
CS Sharad Bhargava
Can condonation of delay be filed in a case where the provisional 12AB has expired?
Just to clarify, my response was thinking the query was on non-conversion of provisional registration to regular registration in time which most organizations are facing.
If the validity of provisional 12A registration certificate under Income Tax Act 1961has expired, there is no remedy since under Income Tax Act 2025 the entity should not have been registered under any specified provisions for making an application under the Act. Since you were registered under ITA 1961, the door for registration under Section 332 is closed under ITA 2025.
CS Sharad Bhargava
Logically, it seems impossible to migrate from provisional to final after the provisional has expired, but technically, condonation might be possible even if the migration application has been filed after the provisional has expired, if the department is too generous. There is no provision restricting such condonation.
Yes, all options for condonation need to be tried with the Department who are the decision makers now to save the charitable status of the NGO.