The regulations regarding charitable entities were completely overhauled in 2021 and the charitable entities now have registration which is valid for a period of 5 years and it is necessary to seek renewal every 5 years. However, please note that the Finance Act, 2025 has amended section 12AB(1) of the Income Tax Act, 1961 (‘the Act’), extending the validity of registrations granted to trusts / institutions from 5 years to 10 years in case where total income does not exceed Rs. 5 crores during each of the two previous years, preceding the previous year in which such application is made.

For Charitable entities that obtained registration from Financial year 2021-22, the existing registrations are valid till FY 2025-26 (AY 2026-27) i.e. upto March 2026. Accordingly, the application for renewal in Form 10AB (separate forms for 12AB and 80G) must be filed on or before 30 September 2025. It is pertinent to note that while the Finance Act, 2025 provides an extended 10-year registration cycle for eligible smaller entities, the renewal of approval under Section 80G will continue to be required every 5 years in all cases.

Further, the Newsflash sets out the procedural aspects relating to renewal of registrations under Section 12AB and Section 80G, including:

• Timelines for renewal in Form 10AB (separate filings required for 12AB and 80G)
• Reviewing of applications by the income-tax authorities and issuing registration orders in Form 10AD
• Indicative list of documents/details to be furnished along with Form 10AB
• Key points to be kept in mind while preparing the application, and
• A summary of validity periods, timelines, and compliance requirements

We trust this Newsflash will be useful in understanding the overview of the registration requirements in case of charitable institutions including the need for timely renewal of registrations.

Click Here to Download- Key Aspects on Renewal of Registrations in case of Charitable Institutions and Certain Procedural Aspects