Permanent 12A & 80G

• Provisional holders: NGOs granted provisional 12A/80G under Form 10A (post-April 2021) must file Form 10AB in the 4th year of provisional approval — at least 6 months before expiry
• Pre-2021 registrations: NGOs with 12A/80G approvals granted before 1 April 2021 were required to revalidate under Form 10AB by September 2023. NGOs that missed this deadline now need immediate Form 10AB filing
• Section 10(23C) institutions: Educational institutions and hospitals approved under Section 10(23C) also require similar revalidation
• Lapsed registrations: NGOs whose 12A or 80G has lapsed for any reason can apply fresh via Form 10A (provisional) or Form 10AB if eligible for permanent

• Existing provisional 12A/80G approval order with reference number
• Audited accounts for minimum 3 preceding years — Income & Expenditure, Balance Sheet, Receipts & Payments
• ITR-7 acknowledgements for the 3 preceding years
• Form 10B (audit report) for each of the 3 years
• Annual activity reports describing charitable work undertaken
• List of projects, beneficiaries reached, and outcomes achieved
• Registration certificate, Trust Deed / MOA, PAN card
• Details of all trustees / directors / governing body members
• Form 10BD and 10BE filing confirmation (if donations received in any year)
• Bank statements for the organisation for the preceding 3 years

• Valid for 5 years — no annual renewal required; only one Form 10AB required every 5 years
• Full eligibility for government grants that require "permanent" 12A status
• Stronger institutional credibility with bilateral donors, foundations, and corporate CSR committees
• Income Tax scrutiny assurance — permanent 12A holders are treated as established charitable organisations, reducing risk of arbitrary scrutiny
• Essential prerequisite for FCRA prior permission and FCRA renewal applications

1. Document collection and completeness check — 2–3 days
2. Activity report preparation — 3–5 days
3. Form 10AB filing on Income Tax portal — 1 day
4. Income Tax Department review — 30–90 days from filing
5. Possible queries/clarification requests from CIT(Exemptions) — responded within 15 days
6. Approval order issued — validity 5 years from approval date
7. Government Fee: NIL
8. MFiling Fee: From Rs.9,899

Q: What if the Income Tax Department raises queries during Form 10AB review?
Queries from the CIT(Exemptions) are common, especially regarding the nature of activities, related party transactions, or unusual income/expenditure items. MFiling drafts comprehensive, professionally structured responses backed by documentary evidence. Our track record shows that well-prepared responses result in approval in the vast majority of cases.

Q: Will MFiling handle rejection of Form 10AB?
In case of rejection (which is rare when applications are correctly prepared), MFiling files a fresh application after addressing the grounds of rejection, or assists with filing an appeal before the Commissioner of Income Tax (Appeals). An NGO is never left stranded at the stage of rejection.