Your trust registration may still be valid. Check the expiry date now.
Since April, trustees have been calling with the same question. The registration certificate says section 12AB. The 80G order says section 80G(5). Both name an Act that has since been replaced. Does that mean the registration is no longer valid?
In short
- A valid and uncancelled registration or donor approval does not become invalid merely because it refers to the Income-tax Act, 1961. Check the expiry date printed on the certificate, not the name of the Act.
- Renewal should ordinarily be filed at least six months before expiry. Form No. 105 is now used for registration, donor approval, or both, as applicable.
- An uncondoned failure to apply within the prescribed time can have serious consequences, including possible exposure to tax on accreted income.
- Trustees should begin reviewing the deed, activities, accounts and existing orders at least seven months before expiry.
Is the existing certificate still valid?
For most institutions, yes. A registration granted under section 12A, 12AA or 12AB of the old Act continues to its printed expiry date. Although the certificate refers to the Income-tax Act, 1961, it does not become invalid merely because the new Act has come into force. The 1961 Act continues to govern earlier years and pending proceedings through savings provisions, and orders issued under it are preserved under section 536 of the new Act.
There is one important qualification. This continuity applies only to a registration that was valid and uncancelled on the date the new Act commenced. A registration that had already expired does not revive automatically. The applicable restoration or condonation route must be examined according to the date and nature of the earlier registration. Registrations granted before 1 April 2021 are specifically covered by section 332(9).
The numbering moved, not the substance. Registration under sections 12A, 12AA and 12AB is now section 332. The donor approval under section 80G(5) is now section 354. The donor's own deduction is now section 133(1)(b)(ii). The order that comes back is Form No. 107, carrying a 16-digit Unique Registration Number. Keep this translation beside the file, because the order that arrives will quote only the new numbers.
Which date should trustees check?
Two dates: the expiry date on the registration order, and the expiry date on the donor approval order. They may differ. Each has its own renewal deadline, and the donor approval carries no ten-year facility, so its term is always five years.
Count back six months from each expiry date. That is the last safe day to file. The reason for the margin is that the Commissioner has up to six months from the end of the quarter of filing to pass the order, so the filing has to go in with time to spare before the existing certificate runs out.
A trust holds a registration valid to 31 March 2028. Counting back six months gives 30 September 2027 as the filing deadline. The Commissioner then has until 31 March 2028 to pass the order, which is exactly when the existing registration runs out. Nothing falls through the gap.
What changed under the new Act
The principal change for most trustees is not the law but the form. Form No. 105 has replaced Form 10AB. It is filed only on the e-filing portal, covers registration and donor approval in a single application where both are sought, and produces two orders in Form No. 107, one for each.
Many charitable trusts, religious institutions, educational institutions and hospitals are now governed by the consolidated provisions relating to non-profit organisations, set out in Part B of Chapter XVII of the Income-tax Act, 2025. The concept of an assessment year has also gone. Money earned in the year that began 1 April 2026 belongs to tax year 2026-27, a year running from 1 April to 31 March.
For the donation side, the yearly statement of donations is now Form No. 113, in place of Form 10BD, and the certificate to the donor is Form No. 114, in place of Form 10BE. For donations received from 1 April 2026, the statutory statement and donor certificate must use the forms and references prescribed under the new law. Trusts should also review their donation receipts and website wording, though mentioning 80G in general communications is not itself defective.
Which form is now used, and what it covers
Form No. 105 under Rule 181 of the Income-tax Rules, 2026 is the regular application. Where both registration and donor approval require renewal, they can be applied for through the same form. The applicant must select registration, approval or both, as applicable. A form filed for both produces two orders in return, each with its own number.
Old name and new name
Translation| Under the Income-tax Act, 1961 | Under the Income-tax Act, 2025 |
|---|---|
| Registration: 12A, 12AA, 12AB | Section 332 |
| Donor approval: 80G(5) | Section 354 |
| Donor's deduction: section 80G | Section 133(1)(b)(ii) |
| Regular application: Form 10AB | Form No. 105 |
| Order: Form 10AD | Form No. 107, with a 16-digit Unique Registration Number |
| Donation statement: Form 10BD | Form No. 113 |
| Donor certificate: Form 10BE | Form No. 114 |
Certain eligible institutions whose income did not exceed ₹5 crore in each of the two preceding tax years may qualify for a ten-year registration instead of five years. The income must be computed in the prescribed manner and should not be judged merely from the taxable surplus shown in the return. This facility applies to the registration side only, not to the donor approval. Where the figures are close to the threshold, the computation should be verified before filing.
Documents to keep ready
Everything goes up on the e-filing portal as self-certified copies. Nothing is submitted physically. Keep these ready before the form is opened.
- The trust deed or instrument of creation
- Registration with the Registrar of Companies, of Firms and Societies, or of Public Trusts, as applicable
- FCRA registration, if held
- The existing registration order and the existing donor approval order
- Annual accounts for up to the last three years
- A note on the activities of the institution
What happens if the deadline is missed
An uncondoned failure to apply within the prescribed time can have serious consequences, including possible exposure to tax on accreted income under section 352. The precise consequences depend on the category of application, whether the delay is condoned and other statutory conditions. This is not a fine or a late fee. It is a charge on what the institution owns, and a trust with donated property can face an amount many times its annual surplus.
Where the delay is for good reason, the Commissioner may condone it on an application. But condonation is a remedy, not a plan. The safe course is to begin the renewal process seven months before expiry so that the application is filed with time to spare.
Do not wait for the registration to expire before seeking advice. A delayed case should be examined professionally as soon as the position is known. The condonation route, the applicable category and the consequences of delay all depend on the specific facts, and the position worsens the longer it is left.
A five-point trustee checklist
- Locate the registration order and the donor approval order. Note the expiry date on each.
- Count back six months from each date. Put those dates in the governing body's calendar with a seven-month reminder.
- Pull the annual accounts for the last two tax years and confirm the total income figure, computed before the non-profit exemption, against the ₹5 crore threshold if a longer term is being considered.
- Read the objects clause of the deed against what the institution has actually been doing. A deed that states one purpose while the institution practises another is the most common reason a quiet renewal becomes an enquiry.
- Contact TaxSmriti at least seven months before expiry if you are uncertain about any step.
Questions we are asked
Did anything have to be filed on 1 April 2026 to keep our registration?
No. A valid and uncancelled registration under section 12A, 12AA or 12AB continues to the expiry date printed on the certificate. Although the certificate refers to the Income-tax Act, 1961, it does not become invalid merely because the new Act has come into force. The only dates that matter are the expiry date and the point six months before it.
The certificate still names the old Act. Is that a problem?
It is not. The document is good to the date printed on it. Although the certificate refers to the Income-tax Act, 1961, it does not become invalid merely because the new Act has come into force. That is not a reason to let the renewal date drift.
Do we file separately for the registration and the 80G approval?
Where both registration and donor approval require renewal, they can be applied for through the same Form No. 105. The applicant must select registration, approval or both, as applicable. In return the department passes two separate orders in Form No. 107, one for each, each with its own 16-digit Unique Registration Number.
Should our donation receipts still mention section 80G?
For donations received in years governed by the 1961 Act, the reference to section 80G is correct and should stay. For donations received from 1 April 2026, the statutory statement and donor certificate must use the forms and references prescribed under the new law. Trusts should also review their donation receipts and website wording, though mentioning 80G in general communications is not itself defective.
Our registration lapsed before April 2026 and was never renewed. Does the new Act help?
Not automatically. The continuity applies only to a registration that was valid and uncancelled. Where the registration had already lapsed, the institution applies afresh under section 332. Where the lapsed registration had been granted before 1 April 2021, there is a specific route for condonation of delay under section 332(9). The gap years should be examined separately with professional advice.
What happens if we miss the renewal deadline?
An uncondoned failure to apply within the prescribed time can have serious consequences, including possible exposure to tax on accreted income under section 352. The precise consequences depend on the category of application, whether the delay is condoned and other statutory conditions. A delayed case should be examined professionally without waiting for the registration to expire.
If your trust's registration or donor approval expires within the next eighteen months, TaxSmriti can review the existing orders, identify the applicable deadline and provide a document-readiness checklist before the renewal process begins.
Sources relied on
- Income-tax Act, 2025, section 332, Application for registration, and section 354, Application for approval for purpose of section 133(1)(b)(ii), incometaxindia.gov.in
- Income-tax Act, 2025, section 352, Tax on accreted income; section 355, Interpretation; section 536, Repeal and savings, incometaxindia.gov.in
- Income-tax Rules, 2026, Rule 181, notified by Notification No. 22/2026, G.S.R. 198(E), dated 20 March 2026, incometaxindia.gov.in
- Income Tax Department, Form No. 105 Frequently Asked Questions and Form 105 and 107 User Manual, incometaxindia.gov.in
This note sets out the general position in law as at 13 August 2026 and is written for information only. It is not advice on any particular matter and should not be acted on without professional advice on the specific facts. Provisions, forms and time limits change, and the position for your own institution may differ.
