12A and 80G registration for charitable trusts

12A registration makes a charitable trust's own income exempt from tax. 80G approval lets its donors claim a deduction. Since 1 April 2026 both sit in the Income-tax Act, 2025 as section 332 registration and section 354 approval, and you apply for both online in Form 104 or Form 105.

What do 12A and 80G do?

They answer two different questions. Will the trust pay tax on the donations and income it receives? That is the 12A question. Will the person who donates get a tax benefit? That is the 80G question. A trust can hold the first without the second, but donors will ask for both.

Which form applies to your trust?

Has the trust started its charitable activities? If not, and it never held a 12A, 12AA, 12AB or 10(23C) registration under the old Act, file Form 104. The department's page says the provisional order in Form 106 is generated seven days after filing. It is valid for three tax years or for six months from the day activities begin, whichever comes first.

If the trust has already started work, the Form 104 user manual sends you to Form 105. Form 105 is also for a trust whose provisional registration is running out, whose registration is due for renewal, or whose objects have been modified. It is filed under Rule 181 of the Income-tax Rules, 2026. The order comes in Form 107 with a 16 digit registration number.

How to apply, step by step

1. Get the basics in place. You need a registered trust deed, the trust's PAN and a login for the trust on the income-tax e-filing portal. See how to register a trust if these are pending.
2. Check the deed. The trust must be irrevocable and its objects charitable. The user manual says a revocable trust cannot file. The clauses that matter are in trust deed format and clauses.
3. Collect the papers. The department lists a self-certified copy of the trust deed, proof of registration with the Registrar of Companies, Registrar of Firms and Societies or Registrar of Public Trusts where it applies, FCRA registration if you hold one, a note on the activities you propose, and accounts or a declaration that there are none yet.
4. Pick the application type. Form 104 offers three choices: registration only, donor approval only, or both. Most new trusts choose both.
5. File online. The forms are filed only on the portal. The department's pages mention no government fee.
6. Keep the order. Save Form 106 or Form 107. Donors and banks will ask for the registration number.
7. Diarise Form 105. A provisional order is a starting pass. Once work begins, the regular application must follow in time.

How long does it last?

The provisional order lasts for three tax years or six months from the start of activities, whichever is earlier. For regular orders, the Form 105 user manual says registration runs for ten years or five years depending on conditions in section 332(5), and approval under section 354 runs for five years. Published copies of the department's FAQ say the ten year term is for smaller bodies with income up to Rs 5 crore in each of the two preceding tax years. They also say Form 105 is due within six months of starting activities, or at least six months before an existing order expires. We could not open that FAQ on the department's own site, so confirm these periods with a Tax Expert before you rely on them.

A worked example with dates and rupees

A trust in Pune signs its deed on 10 June 2026 and files Form 104 for both registration and approval on 1 July 2026. Form 106 follows about a week later. A donor gives Rs 50,000 on 20 July 2026. Because the approval is in place, that donation can count for the donor's deduction under section 133(1)(b)(ii). A friend who gave Rs 50,000 on 15 June, before any approval, is on weaker ground.

The trust begins scholarships on 1 September 2026. Its provisional order now ends six months later, around 1 March 2027, and not after three tax years. Form 105 has to go in before that date. How much does the donor save? Under the old section 80G most trusts qualified for a 50% deduction, which is Rs 25,000 on a Rs 50,000 gift, within an income-linked limit. We could not confirm the rates in the 2025 Act on an official page, so treat that figure as a guide only.

The mistake people usually make

• Treating Form 106 as permanent. It is provisional. Starting work shortens its life to six months.
• Filing Form 104 after work has begun. Form 104 is only for trusts that have not started activities.
• A revocation clause in the deed. One line letting the settlor take the property back blocks the application.
• Promising donors a deduction before approval. Wait for the order, then issue receipts with the registration number.
• Assuming every donor benefits. Under the old law, donors who chose the new tax regime could not claim 80G. Ask donors to check their own position.

Can you file this yourself? The form is short. The risk sits in the deed and the activity note, because the officer reads both. What to do next: read your deed for the irrevocable clause and the objects, then gather the papers in step 3.

Frequently asked questions

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