Understanding Form 10AB: A Comprehensive Guide to Final and Renewal Registration on the Income Tax Portal

For charitable trusts, religious entities, NGOs, and educational or medical organizations in India, obtaining and maintaining registrations under Sections 12A, 80G, and 10(23C) of the Income Tax Act, 1961, is crucial. These registrations play a vital role in accessing tax exemptions and allowing donors to avail themselves of tax benefits.

A key component of this process involves Form 10AB. As the Income Tax Department advances its digital initiatives, it's essential to grasp how to submit this form online via the e-Filing portal. Let’s explore in detail what Form 10AB entails, who is required to file it, and how the online submission works.

Form 10AB is an application utilized by trusts and institutions for several important functions related to their Income Tax registration and approval:

1. Final Registration: For organizations that have already obtained provisional registration (usually through Form 10A) and are looking to convert it into a final, regular registration (commonly valid for 5 years).
2. Renewal of Registration/Approval: For entities whose current 5-year registration or approval period under Sections 12A, 10(23C), or 80G is nearing expiration and require renewal.
3. Activation of Inoperative Registration: For organizations whose registrations have become inactive and wish to reactivate them.
4. Re-registration due to Modifications: If an organization alters its objectives or governing documents after receiving registration, necessitating a new approval.

It’s crucial to differentiate between Form 10AB and Form 10A:

• Form 10A: Mainly used to apply for provisional registration (which is valid for 3 years) for the first time by new trusts/institutions. It was also utilized by existing trusts/institutions (registered before April 1, 2021) to transition to the new registration framework. Generally, Form 10A is filed just once during the trust/institution's existence.
• Form 10AB: Used for all follow-up applications – converting provisional registration to final registration, renewing existing registrations, reactivating inoperative ones, or seeking re-registration after changes.

You must submit Form 10AB if your institution falls into any of these categories:

• You possess provisional registration (obtained via Form 10A) and need to pursue final registration.
• Your current 5-year final registration/approval is approaching its renewal date.
• Your registration under Section 12A or approval under 10(23C) has lapsed, and you wish to reactivate it.
• You have undergone significant changes in your objectives or governing documents that require re-registration/approval.

The introduction of Form 10AB on the official Income Tax e-Filing portal (https://www.incometax.gov.in/) signifies a complete transition to a digital process for these essential applications. The advantages include:

• Accessibility: Submit from any location, at any time.
• Efficiency: An optimized process compared to traditional methods.
• Transparency: Simplified tracking of application status online.
• Reduced Paperwork: Documents are uploaded electronically.
• Standardization: Ensures applications adhere to the required format.

While the specifics may differ slightly, the general steps include:

1. Login: Enter the Income Tax e-Filing portal using the institution's PAN and login details.
2. Navigate: Access 'e-File' -> 'Income Tax Forms' -> 'File Income Tax Forms'.
3. Select Form: Look for Form 10AB, which may be categorized under sections like 'Persons not reliant on any Source of Income' or similar tax exemption areas. Choose the correct Form Name: "Application for registration or approval under section 10(23C)/12A/35(1)/80G".
4. Choose Assessment Year (AY): Pick the appropriate Assessment Year for which the application is being submitted (follow the portal guidelines carefully).
5. Select Filing Type: Generally select 'Original', unless you are refiling. Opt for 'Prepare and Submit Online'.
6. Fill Details: Methodically complete all necessary information regarding the institution, its activities, trustees/key individuals, financial details, and the specific sections under which registration/renewal is requested (12A, 10(23C), 80G, etc.).
7. Attach Documents: Upload scanned copies of all required documentation (see the list below).
8. Verification: Validate the form using a Digital Signature Certificate (DSC) or an Electronic Verification Code (EVC). The individual authorized to verify the Income Tax Return must also verify Form 10AB.
9. Submit: After verification, submit the application. An Acknowledgement Receipt Number (ARN) will be produced.

• Document establishing the trust or institution (e.g., Trust Deed, Memorandum & Articles of Association).
• Registration Certificate (e.g., Society Registration Act, Companies Act, Public Trust Act).
• FCRA Registration Certificate (if needed).
• Current registration/approval orders under 12A, 10(23C), or 80G (as relevant).
• Annual financial statements for the last three preceding financial years (if necessary).
• Audit reports (if necessary, e.g., Form 10B/10BB or Section 44AB report if applicable).
• Statement outlining the activities of the institution.
• Documents substantiating the adoption or change of objectives (if relevant).
• KYC documents (PAN, Aadhaar, etc.) for trustees/members/directors.

Consult the form guidelines on the portal for the exact list pertinent to your situation.

Prompt submission is essential:

• Conversion (Provisional to Final): Submit Form 10AB at least six months prior to the expiration of the 3-year provisional registration, OR within six months of starting activities, whichever occurs first.
• Renewal (Final Registration): Submit Form 10AB a minimum of six months before the existing 5-year registration/approval period ends.
• Activation/Modification: Review the specific regulations; typically requires submission before the upcoming Assessment Year starts or within a set period after modification.

Deadlines for submitting Form 10A/10AB, particularly for current trusts that need conversion or renewal, have been extended multiple times by the CBDT due to various circumstances. The most recent significant extension concluded on June 30, 2024. This extension benefitted numerous institutions that exceeded previous deadlines (like September 30, 2023).

Additionally, recognizing legitimate difficulties, the Income Tax Department (as of April 2025) has introduced a provision on the e-filing portal to submit Form 10AB specifically for Condonation of Delay in applying for registration/approval under Section 12A(1)(ac). This offers considerable relief to trusts unable to meet deadlines for valid justifications.

The Principal Commissioner or Commissioner (PCIT/CIT) will review the application. They may request more information. Upon satisfaction, they will issue a written order granting the final registration or approval, usually in Form 10AC, which is generally valid for five years. A Unique Registration Number (URN) will be provided/confirmed. If the application is deemed deficient, it may be turned down.

Form 10AB is essential for charitable and religious organizations that wish to uphold their tax-exempt status and the advantages for donors. Its presence on the e-Filing portal greatly streamlines the application procedure. Institutions eligible for this must be proactive in submitting their applications within the specified deadlines—whether they are transitioning from provisional status, renewing their current status, or taking advantage of the new condonation option if relevant. Always make sure to have all required documents prepared and check the most recent guidelines on the official Income Tax portal to ensure proper filing.

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