{"id":857,"date":"2026-08-06T23:53:35","date_gmt":"2026-08-06T18:23:35","guid":{"rendered":"https:\/\/www.taxaj.com/learn\/provisional-registration-of-12a-80g\/"},"modified":"2026-08-14T11:09:46","modified_gmt":"2026-08-14T05:39:46","slug":"provisional-registration-of-12a-80g","status":"publish","type":"post","link":"https:\/\/www.taxaj.com/learn\/provisional-registration-of-12a-80g\/","title":{"rendered":"Provisional Registration of 12A & 80G for NGOs \u2014 Forms & Timeline"},"content":{"rendered":"

Under the current registration regime for charitable entities, a new NGO first obtains provisional 12A and 80G registration<\/strong>, and later converts it to regular registration<\/strong>. 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.<\/p>\n

12A and 80G \u2014 a quick recap<\/h2>\n

Section 12A\/12AB<\/strong> registration exempts the NGO’s income from tax; Section 80G<\/strong> registration allows donors to claim a deduction<\/strong> on their donations. Both are applied for with the Income-tax Department. See our 12A & 80G registration<\/a> service.<\/p>\n

Provisional registration \u2014 for new NGOs<\/h2>\n

A newly formed NGO that has not yet started (or only just started) activities applies for provisional registration<\/strong> in Form 10A<\/strong>. Provisional 12A and 80G are generally granted for three years<\/strong> and are processed relatively quickly, letting the NGO operate with exemption and offer 80G to donors from the outset.<\/p>\n

Converting to regular registration<\/h2>\n

Provisional registration must be converted to regular registration<\/strong> by applying in Form 10AB<\/strong> \u2014 typically at least six months before the provisional registration expires, or within six months of commencing activities, whichever is earlier<\/strong>. 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.<\/p>\n

Documents typically required<\/h2>\n