FAQ on Renewal of 12A / 80G / 10(23C) Registration under Income Tax in India.
Q1. What is the last date for renewal?
30th September 2025.
Q2. Which trusts need to apply?
All charitable / religious trusts / institutions whose registration (provisional or regular) is valid from AY 2022-23 through AY 2026-27.
Q3. Which form must be filed?
Form 10AB is to be used for renewal / re-registration under the updated regime.
Q4. Which Assessment Year should be selected in Form 10AB?
AY 2027-28
🔹 Because your existing registration (valid up to AY 2026-27) corresponds to the financial year ending 31.03.2026.
🔹 The rule requires filing renewal at least 6 months before expiry, hence by 30.09.2025.
Q5. How do I verify whether a renewal is needed?
Check your approval order, i.e. the Form 10AC certificate issued under Section 12AB / 80G(5) / 10(23C) (as applicable).
Q6. What do the law / rules say about timelines?
As per Section 12AB(5) read with Rule 17A(5), renewal must be filed at least 6 months before the expiry of your current registration.
Q7. What about the new provision for 10-year validity for smaller trusts?
Under the Finance Act 2025, from 1st April 2025:
A trust / institution whose total income (before applying Sections 11 & 12) in each of the two preceding years does not exceed â‚ą5 crore may be eligible for 10-year registration / renewal instead of the standard 5 years.
This benefit is available when applying under Section 12AB / Section 12A(1)(ac) (i) to (v).
Thus, for renewals expiring 31.03.2026 (i.e. AY 2026-27), if you file by 30.09.2025 and satisfy the â‚ą5 crore test, the renewed registration may be granted for 10 years.
Q8. The option 10(23C)(via) is not showing in the form. Why, and what should I do?
Because no new approvals / renewals under Section 10(23C) (for sub-clauses requiring approval, including via) are being accepted post the change / merger of exemption regimes.
The Finance Act / amendments have effectively phased out new renewals under 10(23C) (via); instead, such entities must opt / apply under Section 12A / 12AB for renewal or registration.
Existing 10(23C) approvals continue until their expiry, but upon renewal they will have to transition into the 12AB regime.
Q9. Do we need to upload unaudited financials of FY 2024-25 in Form 10AB?
No. You should not upload unaudited FY 2024-25 financials.
Upload audited financials only for FY 2023-24 and FY 2022-23.
Q10. Form 10AB asks for income details of 3 years – which years should be selected?
Use FY 2023-24, FY 2022-23, and FY 2021-22 if FY 2024-25 is still unaudited.
Q11. While filing Form 10AB, the system shows a “Condonation required” warning even though AY 2027-28 is selected and due date hasn’t expired. Why?
This is a system glitch. Renewal applications for AY 2027-28 filed before 30.09.2025 are valid, and no condonation is required.
The warning can be safely ignored.
Please connect on whatsapp on 98200-88394 if need any further information or guidance.
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