For NGOs that have a 5-year 12 A registration and 80G approval granted in 2021, please note both expire on 31st March 2026. Form 10AB for renewal of 12A and 80G will have to be filed not later than 30th Sep 2025. You can file it even now. Let us help you with a small guide as to how to fill the Form 10AB correctly and what to keep in mind. This is CRITICAL for continuation of your charitable status and no event can be more IMPORTANT than this.
- Small NGOs (income upto Rs. 5 cr in FY 23-24 and FY 24-25) will get 10 year renewal of 12A instead of 5 years. 80G renewal will be for 5 years only.
- For 12 A and 80G renewal, separate Form 10AB will need to be filed for each. Section code for 12A renewal is 02 while the section code for 80G is 13 for renewal in serial no. 2 of Form 10AB. Do not make mistake in section code selection. It will be disastrous.
- NGOs having 10(23C) approval will have to file for 12A renewal only since the 10(23C) regime ceases to exist.
- 80G approval is not applicable for religious entities.
- In clause 5, please select the charitable objects carefully. These should be in line with your charter and current and future activities. You my select more than one including GPU if undertaking activities not explicitly provided in the first 6 limbs of Section 2(15) of Income Tax Act. If you are already undertaking GPU activities, details will have to be provided in Form 10AB.
- If you are holding business undertaking or have incidental business income under 11(4) or 11(4A), details to be provided.
- If the NGOI is a Trust, the Trust Deed must have clause of irrevocability. Insert through amendment of Deed if not still there.
- Darpan and FCRA registration must be reported
- Balance Sheet details i.e. Assets and Liabilities have to be provided as on date of application.
- Please attach all documents required in Note No. 12. Please start working on the same right now.
For any query, please reply below this post.
Form 10AB is attached.
Form_10AB.pdf (2.6 MB)
CS Sharad Bhargava
