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/s. 12A 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 turns on missed filing deadlines, condonation possibilities, and fresh application under amended rules.
Renewal of section 12A registration and section 80G approval for a charitable trust was discussed in the context of a missed deadline for filing the prescribed renewal application in Form No. 10AB. The commentary notes that, in the absence of a valid application within time, the existing registration and approval would cease on expiry of the validity period and continuity cannot be claimed as a renewal in the strict sense. Unless condonation is available under section 119(2)(b) or through a CBDT circular, the proper course would be to apply afresh under the amended Rules and the substituted prescribed forms.