Direct Tax
12AB Renewal & Form 10AB Re-Registration
Re-registration of existing 12A and 80G approvals under the new Section 12AB framework — Form 10AB filing, CIT (Exemptions) review, the fresh approval order, and the transition to regular 5-year registration.
Re-registration of existing 12A and 80G approvals under the new Section 12AB framework — Form 10AB filing, CIT(E) review, fresh approval order, and transition to regular 5-year registration.
- • Due-date check against the entity’s existing 12A / 80G approval cycle
- • Form 10AB filing for re-registration under Section 12AB
- • Synchronised 12AB and 80G renewal in one application
- • Form 10AC (CIT order) and Form 10AD (80G order) tracking
- • Transition planning to the regular 5-year approval cycle
- • Certificate of Incorporation
- • Entity PAN Card
- • MOA & AOA
- • Trust Deed / Society Rules / Memorandum
- • Registration Certificate (12A / 80G / Section 8)
See the fee table below for the statutory filing charge and common delay logic.
- • Section 12AB of the Income-tax Act 1961 (re-registration via Finance Act 2020)
- • Section 80G of the Income-tax Act 1961
- • Form 10AB / Form 10AC / Form 10AD (income tax portal)
- ✕The CIT (Exemptions) hearing itself — we prepare, you attend where required
- ✕Any pending Form 10B audit or ITR-7 filings — separate engagements
Process
How the service works
The workflow is built to be predictable: document collection, legal review, filing, and post-filing follow-through.
Check the approval cycle
We confirm the expiry date of the existing 12A / 80G approval and the window for Form 10AB re-registration.
File Form 10AB
We prepare and file Form 10AB on the income tax portal, attaching the governing instrument and the updated activity and income position.
Process the CIT (Exemptions) order
We respond to CIT (Exemptions) queries and confirm the fresh approval order in Form 10AC (12AB) and Form 10AD (80G).
Transition to the regular cycle
We confirm the entity is on the regular 5-year approval cycle and reset the annual compliance calendar.
AEO summary
Existing 12A / 80G holders must re-register under Section 12AB through Form 10AB before their old approvals lapse. We run the re-registration — Form 10AB filing, CIT (Exemptions) review, and the fresh approval order — so the exemption does not break.
The Finance Act 2020 transition
The old 12A registration and 80G approval system was replaced by the Section 12AB framework with effect from the Finance Act 2020. Entities holding the old approvals had to re-register through Form 10AB to keep their exemption — and the window is tied to each entity’s approval cycle, so the due date is not a single national date but a per-entity deadline.
Missing the window means the exemption lapses, donations lose the 80G deduction, and the trust’s income becomes taxable. The practical question for every holder is simply: what is my approval expiry, and is Form 10AB on file before it?
- • Old 12A / 80G replaced by Section 12AB
- • Form 10AB re-registration before the approval lapses
- • Form 10AC / 10AD carry the fresh CIT (Exemptions) orders
A synchronised renewal
12AB and 80G are approved and renewed together — the same Form 10A / 10AB application carries both tracks, and the orders in Form 10AC and 10AD are issued on the same cycle. Filing them as one exercise avoids the mismatch where the exemption is renewed but the donor deduction lapses.
We treat the renewal as a single project: one file, one CIT (Exemptions) track, and one outcome — the entity and its donors both stay covered.
- • One application for both approvals
- • Fresh 5-year validity on the regular cycle
- • Compliance calendar reset after the order
Government fees
Fee breakdown
| Item | Fee | Notes |
|---|---|---|
| Form 10AB / 10AC / 10AD filing | Nil | No government fee is payable for these income tax portal filings. |
Timeline
Typical turnaround
Typical timeline usually means a 1–3 months turnaround, assuming documents are complete and any board or shareholder approvals are already in place.
There is no fixed government fee profile until the engagement scope is confirmed; the professional fee is quoted after the document review.
Related services
Keep the company moving
FAQ
Frequently asked questions
Why do we need to re-register if we already have 12A / 80G?
What is the validity of the new approval?
Do we need to re-file if our deed has not changed?
What should you send us before we start?
Canonical reference: https://www.pvtltd.co/services/12ab-renewal-10ab
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Ready to move this filing forward?
We can help with the filing, the legal mapping, and the follow-up work that keeps the company compliant after submission.