Provisional Registration of 12A & 80G for NGOs — Forms & Timeline
Under the current registration regime for charitable entities, a new NGO first obtains provisional 12A and 80G registration, and later converts it to regular registration. Provisional registration lets a new trust/society/Section 8 company start claiming income-tax exemption and offering donors 80G benefits quickly. This guide explains how it works.
12A and 80G — a quick recap
Section 12A/12AB registration exempts the NGO’s income from tax; Section 80G registration allows donors to claim a deduction on their donations. Both are applied for with the Income-tax Department. See our 12A & 80G registration service.
Provisional registration — for new NGOs
A newly formed NGO that has not yet started (or only just started) activities applies for provisional registration in Form 10A. Provisional 12A and 80G are generally granted for three years and are processed relatively quickly, letting the NGO operate with exemption and offer 80G to donors from the outset.
Converting to regular registration
Provisional registration must be converted to regular registration by applying in Form 10AB — typically at least six months before the provisional registration expires, or within six months of commencing activities, whichever is earlier. Regular registration is then valid for a longer period (commonly five years) and is renewable. Missing the conversion window can jeopardise the exemption, so track the dates carefully.
Documents typically required
- Trust deed / MOA & rules / incorporation documents.
- PAN of the NGO, and details of trustees/members.
- Registration certificate and activity details.
- Financial statements (for regular registration / where activities have begun).
Frequently asked questions
What is provisional 12A/80G registration?
An initial registration (Form 10A) granted to new NGOs, usually for three years, giving income-tax exemption and 80G donor benefits before regular registration.
How do I convert provisional to regular registration?
Apply in Form 10AB, generally at least six months before the provisional registration expires or within six months of commencing activities, whichever is earlier.
Which form is used for provisional registration?
Form 10A for provisional (and re-registration in some cases); Form 10AB for conversion to regular and renewals.
Setting up an NGO’s tax registrations? TAXAJ obtains provisional and regular 12A/80G for you. Get 12A & 80G with TAXAJ →
Related guides: 12A & 80G registration · Section 8 company · NGO types & benefits
