Introduction

To enhance transparency and strengthen governance in the non-profit sector, the Central Board of Direct Taxes (CBDT) introduced mandatory revalidation of 12A and 80G registrations for charitable trusts and NGOs. This process is completed through Form 10A and Form 10AB, depending on whether the organisation is applying for new registration or renewing existing approvals.

Understanding these forms is crucial for maintaining tax-exempt status and ensuring donors continue to receive 80G benefits.

This guide by Bisways Consulting Group explains the purpose, process, documents required, timelines, and key compliance points for Form 10A and 10AB.

What Is Form 10A?

Form 10A is used for:

• Fresh registration under Section 12AB

• Fresh application for 80G approval

• Revalidation for entities applying for the first time under the new rules

• Registration for Section 10(23C) institutions

• Approval for Section 35(1) research institutions

Form 10A is typically used for initial registration, valid for 5 years.

What Is Form 10AB?

Form 10AB is used when:

• Existing 12AB and 80G registrations are due for renewal

• NGOs are seeking permanent approval after provisional registration

• Organisations need to update structure, objects, or compliance documents

Form 10AB is used for renewal/revalidation, valid for 5 years.

When Should NGOs File Form 10A or Form 10AB?

Documents Required

For Form 10A (Initial Registration)

• Trust Deed / Memorandum of Association

• PAN of the organisation

• Registration certificate

• Details of trustees/office bearers

• Financial statements (if applicable)

• Activity report (if applicable)

For Form 10AB (Renewal / Revalidation)

• Audited accounts for last 3 years

• Detailed activity reports

• CSR activity proof (if any)

• Amendments to trust deed / objects

• PAN and registration details

• Evidence of charitable activities

Step-by-Step Filing Process

Step 1: Log in to Income Tax Portal

Navigate to: e-File → Income Tax Forms → File Form 10A or Form 10AB.

Step 2: Select Relevant Section

Choose:

• 12AB

• 80G

• 10(23C)

• 35(1)

based on the purpose.

Step 3: Upload Required Documents

Ensure all supporting documents are attached in PDF format.

Step 4: Review and Submit

Submit with DSC (if company/trust) or EVC (where allowed).

Step 5: Respond to Queries

CBDT may request additional documents or clarifications.

Step 6: Approval Issued

Upon verification, the department issues:

• 5-year registration (renewable)

• Provisional registration in specific cases

Processing Timeline and Validity

• Initial registration via Form 10A is valid for 5 years

• Renewal via Form 10AB is also granted for 5 years

• Processing typically takes 1–3 months depending on scrutiny

• Provisional registrations must be converted to final within time limits

Common Mistakes to Avoid

• Uploading unclear trust deeds or documents

• Missing financial statements

• Incorrect selection of registration section

• Objects not clearly charitable

• Not disclosing amendments or new trustees

• Late filing — leading to rejection or reapplication requirements

Why This Revalidation Is Important

• Ensures transparency and accountability

• Allows donors to claim 80G deductions

• Maintains the organisation’s tax-exempt status

• Avoids cancellation of 12AB registration

• Helps NGOs qualify for CSR funding

• Strengthens credibility and compliance

Conclusion

The introduction of Forms 10A and 10AB has streamlined the registration and renewal process for charitable trusts and NGOs. By successfully completing the revalidation process, organisations ensure continued tax benefits, donor confidence, and compliance with CBDT’s new regulatory framework.

Bisways Consulting Group provides complete support for 12AB/80G registration, Form 10A/Form 10AB filing, NGO compliance, trust registration, and documentation assistance to ensure smooth approvals.