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Sections 12A & 12AA of the Income Tax Act offer charitable and religious organizations to avail of tax exemptions. These sections are essential for organizations aiming to get tax benefits while carrying out non-profit activities.
12A Registration is the commonly searched term for income tax registration of eligible charitable and religious organizations in India. It helps qualifying non-profit organizations access the tax benefits available to registered NPOs, subject to compliance with the applicable conditions.
However, there has been an important legal change. From 1 April 2026, the Income Tax Act, 2025 came into force. For current registrations, the relevant provision is now Section 332, which deals with the registration of non-profit organizations. Public trusts, registered societies, Section 8 companies, and certain other eligible institutions may apply under this provision.
So, if you are searching for 12A registration online, you are looking for what is now handled under the current NPO registration framework of Section 332.
At Ebizfiling, we help you understand which registration route applies to your organization, prepare the required documents, select the appropriate application, and complete the online filing process.
If you have dealt with NGO taxation earlier, you may remember Section 12A, Section 12AA, Section 12AB, Form 10A, and Form 10AB. Those terms belong primarily to the earlier Income Tax Act, 1961 framework.
The Income Tax Act, 2025, became effective from 1 April 2026 and reorganized the NPO registration system. Current registration is governed by Section 332, while the Income Tax Rules, 2026, prescribe the new application forms.
Section 12AA was the registration procedure used under the Income Tax Act, 1961, for eligible charitable and religious trusts and institutions. Under this provision, the principal commissioner or commissioner could ask for documents and information, examine the organization’s objects and the genuineness of its activities, and then either grant or refuse registration. Registration could also be cancelled in specified cases if the organization’s activities were not genuine, were not carried out according to its objects, or relevant legal conditions were not met.
Section 12AA stopped applying from 1 April 2021. From that date, the registration system moved to Section 12AB. Applications that were still pending under Section 12AA when the new regime began were shifted into the Section 12AB framework under the transition provisions.
For this reason, an NGO may still have an older certificate or historical record referring to Section 12A or Section 12AA, even though a fresh current application is no longer filed under Section 12AA.
Section 12AB was introduced under the Income Tax Act, 1961, as the registration framework that replaced the earlier Section 12AA procedure from 1 April 2021. It created a time-bound registration system and required existing as well as new eligible trusts and institutions to move into the revised registration framework through the application routes prescribed under Section 12A(1)(ac).
Under the Section 12AB regime, Form 10A was commonly used for specified re-registration and provisional registration applications, while Form 10AB was used for several regular registration, conversion, renewal, and modification-related situations. The tax authority could verify the organization’s objects, genuineness of activities, and compliance with relevant laws before granting regular registration.
Section 12AB also provided for cancellation of registration where specified violations occurred. Therefore, obtaining registration did not mean that the approval was unconditional or permanent. The organization had to continue meeting the applicable charitable or religious purpose and compliance requirements.
The Section 12AB framework belongs to the Income Tax Act, 1961. With the Income Tax Act, 2025, taking effect from 1 April 2026, current NPO registration is now dealt with principally under Section 332, along with the forms prescribed under the Income Tax Rules, 2026. Older Section 12AB registrations and filings may still remain relevant for earlier periods, validity history, and transitional matters.
|
Provision |
Period / Status |
Main Role |
Common Application Route |
|
Section 12AA |
Legacy procedure; stopped applying from 1 April 2021 |
Registration procedure for eligible charitable and religious trusts or institutions under the Income Tax Act, 1961 |
Form 10A under the earlier framework |
|
Section 12AB |
Applied under the revised Income Tax Act, 1961 framework from 1 April 2021; now relevant mainly for earlier and transitional matters |
Re-registration, provisional registration, regular registration and continuing compliance under the old Act |
Form 10A and Form 10AB, depending on the case |
|
Section 332 |
Current framework from 1 April 2026 |
Registration of eligible non-profit organisations under the Income Tax Act, 2025 |
Form 104 for provisional registration and Form 105 for regular registration and specified applications |
|
Common Search or Old Term |
Current Position |
|
12A Registration |
Commonly used search term for NPO tax registration |
|
Section 12AA |
Earlier registration procedure |
|
Section 12AB |
Registration framework under the earlier Act |
|
Form 10A |
Relevant mainly to applications and matters under the earlier Act |
|
Form 10AB |
Earlier regular registration and renewal form |
|
Section 332 |
Current NPO registration provision |
|
Form 104 |
Current provisional registration application |
|
Form 105 |
Current regular registration, renewal and specified application form |
The old law still remains relevant for earlier tax periods and transitional matters. This is why taxpayers may continue to see references to the Income Tax Act, 1961, and older forms on the portal. For tax years 2026-27 onward, current filings generally follow the Income Tax Act 2025 framework.
Section 332 covers several types of eligible nonprofit organizations, including:
The organization must generally be constituted, registered, or incorporated in India for charitable purposes, public religious purposes, or other purposes recognized under the law. The applicable property must also satisfy the public-benefit and irrevocability requirements prescribed under Section 332.
The terminology has changed, but your objective remains the same: keeping your NGO properly registered and eligible for the tax framework available to non-profit organizations.
That is where Ebizfiling can help.
Whether you are setting up a new NGO, converting provisional registration, renewing an existing registration, or updating your registration after a change in organizational objects, our team can help you understand the applicable filing route and prepare your application under the current framework.
If your organization is still at the setup stage, you can also explore our Non-Profit Organization Registration in India service to understand the available NGO structures and registration options.
Planning to obtain tax registration along with donor-related approval? Explore our 12A & 80G Registration for Trust service or learn more about section 8/NPO annual filing
Before starting your application, you can also check our guide on Documents Required for 12A and 80G Registration to understand the common records NGOs, trusts, societies, and Section 8 companies may need.
Avoid confusion over forms, documents, and registration requirements. Connect with the Ebizfiling team and get professional assistance with your NGO tax registration application.
Call: +91 9643203209
Email: info@ebizfiling.com
(All Inclusive)
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Eligible registered NPOs can access applicable tax benefits subject to prescribed utilization, reporting, and other statutory conditions.
Registration establishes the organization within the current income-tax framework applicable to qualifying non-profit organizations in India.
Current registration can strengthen confidence when donors, institutions, or other stakeholders conduct organizational compliance checks.
A defined validity framework makes it easier to plan future registration renewals and related compliance requirements in advance.
Proper registration strengthens documentation that may be reviewed by grant providers and institutional funding partners during due diligence.
A well-structured tax registration framework allows an NPO to expand activities while keeping its compliance foundation properly organized.
Collect Documents
File Form 10A Online
Verify Application
Respond to Queries
Get Certificate
No. An earlier certificate remains an important part of your registration history. The correct next step depends on its validity, the period involved and the transitional provisions applicable to your organisation. Do not file a fresh application simply because the section numbering has changed.
Yes. Under the current system, Forms 104 and 105 are designed as common applications that can cover registration under Section 332 and approval under Section 354, depending on the selections made and the applicant’s eligibility.
The current portal guidance allows withdrawal of Form 105 within seven days from the date of filing if the applicant identifies an error after submission.
A correction request may be made before the Principal Commissioner or Commissioner passes the order in Form 107. Rule 181 specifically provides a correction mechanism for an erroneous section code or nature of activity.
Generally, no. Section 332 requires the relevant property to be held under an irrevocable trust for the prescribed charitable or public religious purposes. The Form 104 guidance also states that a revocable trust cannot use that registration route.
Registration under Section 332 is intended for eligible organizations meeting the public-benefit conditions. A private trust created principally for identified individuals or family members would generally not satisfy the requirement that the relevant property be held for the benefit of the general public.
No. Registration of the organization and approval relating to donor deductions are separate legal concepts. Under the current Act, donation deduction approval is dealt with under Section 354, although the application can be combined with Section 332 registration through the applicable common form.
Not generally. A new organization whose activities have already commenced and which has never been registered falls under the five-tax-year category. The 10-year rule applies only to specified categories of applications and subject to the prescribed ₹5 crore income condition.
Section 332 allows the Principal Commissioner or Commissioner to condone a delayed application where there is reasonable cause. Condonation is not automatic, so the reason for delay and the facts of the case matter.
Yes. Registration is not unconditional. The tax authority may examine whether activities are genuine, whether they follow the organisation’s objects and whether relevant legal requirements have been complied with. Non-compliance can affect continuation of the registration.
In specified circumstances, Rule 181 provides a one-time opportunity to reapply. This can cover cases such as failure to furnish requested information, failure to use an opportunity of being heard, or certain problems in the trust deed that have subsequently been corrected. Conditions apply to this route.
Potentially yes. The current rules recognise specified situations where an applicant was ineligible because of certain trust deed terms and subsequently modifies those terms before making the permitted reapplication.
No. Registration provides access to the tax framework applicable to registered NPOs, but the organisation must continue satisfying the relevant conditions. Registration should not be treated as an unconditional lifetime exemption from every tax liability.
The current rules contain a mechanism for surrender in specified circumstances, along with an undertaking regarding claims of tax benefits. The tax implications should be reviewed before using this option.
Because the old Income-tax Act, 1961 continues to matter for earlier periods, pending matters and transitional cases. The portal therefore supports both old-law and new-law compliance where relevant. Current Tax Year 2026-27 filings are governed by the Income-tax Act, 2025.
No. The current Section 332 framework is wider. It expressly covers qualifying public trusts, registered societies, Section 8 companies and certain other eligible organisations.
Yes. Section 332 recognizes qualifying organizations established for one or more charitable purposes or public religious purposes, subject to the other eligibility conditions prescribed under the Act.
Yes. Under the new rules, the applicable registration order includes a 16-digit alphanumeric Unique Registration Number, or URN, which becomes an important reference for future compliance.
Yes. Ebizfiling can help review the application, identify filing or documentation issues and guide the organisation on the appropriate corrective or reapplication process permitted under the applicable tax rules. The available option will depend on the reason for rejection, the stage of the application and the facts of the case.
Ebizfiling can assist eligible trusts, societies, Section 8 companies and other NPOs with the registration process, including document review, application preparation and filing support. Our team can also help applicants understand the applicable form and registration route based on the organisation’s status and eligibility.
Get income tax exemption under Section 12A & 12AA registration with Ebizfiling.com for just INR 3,999/- only.
Guided by expert CA/CS professionals and trusted by more than 5000 Organizations
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