Renewal of registration u/s.12A and approval u/s. 80G - Apply of Income tax Act, 1961 and Income tax Rules 2026 (New Forms)

[PRIYAM KHAMBHATA]

Respected Sir

My one of the client is Charitable Trust, who has registered u/s. 12A and also approved u/s.80G of the Income tax Act, 1961 and also received registration approval order u/s. 12A and 80G of the Income tax Act, 1961 in Form 10AC for the AY 2022-23 to 2026-27 in the year 2021,

All Charitable Trust/ Institution had to apply renewal of such registration u/s. 12A and approval u/s 80G, in Form 10AB, by 30.09.2025. however, my client has bonafide impression that such renewal would be applied after 31.03.2026, therefore he could not applied for renewal of registration u/s.12A and approval u/s.80G of the Income Tax Act, 1961

Now, my query is that what would we do to get Renewal of registration u/s12A and approval u/s.80G from AY 2027-28.

Do we apply in newly Form 105, as per Income tax Rules 2026 or Old Income Tax Rules in Form No. 10AB

Please guide me for further action to be taken for Renewal of Registration,

AI Summary

Charitable trust registration renewal under sections 12A and 80G raises the question of the correct application form after missing the deadline. Renewal of registration under section 12A and approval under section 80G is sought for a charitable trust that had earlier received registration approval in Form 10AC for a stated assessment period. The issue is that the prescribed renewal application was required to be made in Form 10AB by 30.09.2025, but no application was filed within time on the stated impression that renewal could be filed after 31.03.2026. The query concerns the appropriate course for obtaining renewal for AY 2027-28 and whether the application should now be made in the new Form 105 under the Income Tax Rules, 2026, or under Form 10AB.