Trusts registered under Section 12AB must follow two major compliance steps:

1. Conversion of Provisional Registration to Permanent Registration, and
2. Renewal of Permanent Registration every 5 years

This guide covers both, with complete steps, documents, timelines, and rules.

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1. Types of Trust Registrations Under Income Tax Act (Section 12AB)

1️⃣ Provisional Registration – Valid for 3 Years

Given when a newly formed trust applies without major activities.

2️⃣ Permanent Registration – Valid for 5 Years

Given after the trust shows genuine charitable activities.

3️⃣ Renewal of Permanent Registration – Every 5 Years

Every trust must apply for renewal before the 5-year validity ends.

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2. When to Apply? (Timelines)

A. Permanent Registration (Form 10AB)

You must apply:

• Within 6 months of starting activities, OR
• At least 6 months before provisional registration expires,
  whichever is earlier.

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B. Renewal of Permanent Registration (Form 10AB – Renewal)

Apply for renewal:

• At least 6 months before the expiry of the current 5-year registration.

Example:
If registration expires on 31 March 2027, apply for renewal before 30 September 2026.

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3. Documents Required (Full Checklist)

For Permanent Registration

• Trust Deed / Memorandum
• PAN of Trust
• Financials (last 1–3 years)
• Bank Statements (6 months)
• Activity Reports
• Bills & Vouchers for charitable activities
• Donation Receipts
• FCRA Certificate (if applicable)
• Trustee KYC (PAN/Aadhaar)
• Photographs of activities

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For Renewal of Permanent Registration

All the above + the following:

• Detailed Activity Report for 5 years
• Utilization of donations
• Compliance proof
• Audit Reports in Form 10B/10BB
• Annual Return filings
• Details of any amendments to Trust Deed

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4. Step-by-Step Process – Permanent Registration (Form 10AB)

Step 1: Login to http://www.incometax.gov.in

Login using trust PAN & password.

Step 2: Go to e-File → Income Tax Forms → File Form → Form 10AB

Step 3: Select

✔ “Conversion from Provisional to Regular Registration under 12AB”

Step 4: Fill trust details

• Date of creation
• Activities
• Trustees info
• Registered office

Step 5: Upload required documents

Step 6: Verify using

✔ DSC
or
✔ EVC (Aadhaar OTP)

Step 7: Submit & wait for processing

The department may ask for additional documents.

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5. Step-by-Step Process – Renewal of Permanent Registration

Step 1: Log in to Income Tax Portal

Step 2: Go to

e-File → Income Tax Forms → Form 10AB

Step 3: Select

✔ “Renewal of Registration under Section 12AB”

Step 4: Fill in

• Details of last 5 years activities
• Donation details
• Project-wise spending
• Compliance of income-tax provisions

Step 5: Upload renewal documents

• Audited accounts
• 10B/10BB
• Proof of ongoing charitable activities
• Receipts & bills
• Updated Trust Deed (if amended)

Step 6: Submit with DSC/EVC

Step 7: Processing

The Assessing Officer can:

• Approve
• Ask for more details
• Reject (if activities are not genuine)

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6. Approval & Validity

Permanent Registration

✔ Valid for 5 years

Renewed Permanent Registration

✔ Again valid for 5 years from approval date

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7. Common Reasons for Rejection

• No genuine charitable activities
• Insufficient activity proof
• Non-maintenance of books
• Mismatch in financials
• Amendments to trust deed not reported
• Late filing
• No audit reports

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8. Final Compliance Checklist (Must Follow)

Before applying for permanent or renewal, ensure:

• Books of accounts updated
• Activity report available
• Donations properly recorded
• All bills/vouchers preserved
• Audit report filed
• Trust Deed scanned clearly
• Bank statement entries explained
• No violation of charitable objects

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Conclusion

Both permanent registration and renewal are crucial for maintaining tax-exempt status of the trust. Filing Form 10AB on time with proper documentation ensures smooth approval and compliance under the Income Tax Act.

A well-maintained trust with transparent activities and records will always get registered without difficulty.