When is Form 10A used and when is Form 10AB used?
Form 10A is only for first-time applicants — typically a new trust seeking provisional registration under section 12A(1)(ac) before commencing activities. Form 10AB covers everything after that: converting a provisional registration into a regular one, renewing an existing regular registration, re-registration, and registration after a modification of objects. Filing Form 10A for a renewal (or vice versa) is a ground for rejection, so route the application correctly before collating documents.
How long is a 12AB registration valid, and when must renewal be filed?
Provisional registration is valid for 3 years. Regular registration is valid for 5 years — and from 1 April 2025 (Finance Act 2025), for 10 years where the trust's total income, before the sections 11 and 12 exemption, did not exceed ₹5 crore in each of the two preceding financial years. The renewal application in Form 10AB must be filed at least 6 months before the current registration expires. A provisional registration is converted to regular within 6 months of commencing activities or 6 months before its expiry, whichever is earlier.
Is a separate application needed for 80G if the trust already has 12AB registration?
Yes. 80G approval — which lets donors claim a deduction — is a separate application, though it follows the same Form 10A / Form 10AB routing and the same validity periods. Most trusts file both applications together. A trust with only 12AB registration enjoys the income exemption itself, but its donors get no 80G deduction until the 80G approval is granted.
What are Form 10BD and Form 10BE, and what happens on late filing?
Form 10BD is the annual donor-wise statement of donations an 80G-approved trust must file by 31 May following the financial year. Form 10BE is the donation certificate generated after filing Form 10BD, which must be issued to each donor by the same 31 May — donors claim their 80G deduction against it. Late filing attracts a fee of ₹200 per day under section 234G, and a penalty of ₹10,000 to ₹1,00,000 under section 271K.
Is DARPAN registration mandatory for 12A / 80G registration?
No — the NITI Aayog DARPAN registration ID is required in the application only where the trust receives or intends to receive grants from the Central or State Government or government agencies. Purely privately funded trusts can apply without it, though many obtain DARPAN registration anyway since most government schemes and CSR portals ask for it.
