How to Update 12A and 80G Registration Details

Non-profit organizations in India operate under stringent regulatory frameworks to ensure transparency and tax accountability. Among the most vital registrations are 12A and 80G, which enable NGOs to enjoy income tax exemptions and offer tax relief to their donors. But what if your organization has changed its address, structure, or governing body? That’s where updating these registrations becomes essential.

Let’s explore in detail how to update 12A and 80G registration details, why it's required, and how to handle it smoothly using the Income Tax Department’s online system.

Why Updating 12A and 80G is Crucial

Overview of 12A and 80G Registration

• 12A Registration: Grants exemption from income tax on surplus income.

• 80G Registration: Allows donors to claim deductions on contributions made to your NGO.

Both registrations are mandatory for NGOs that wish to:

• Retain their tax-exempt status

• Attract tax-saving donors

• Qualify for government and CSR grants

Recent Changes in Income Tax Rules for NGOs

As per the Finance Act 2020, all NGOs are now required to:

• Revalidate existing 12A and 80G registrations

• Update changes in core details (name, structure, address, objectives)

• File modification applications using Form 10AB

When Should You Update 12A and 80G Registration?

Updating is required under several circumstances:

Change in Address or Legal Structure

If the registered office is shifted or if the NGO converts into a different legal entity (e.g., from Trust to Section 8 Company), updates must be reflected in the registration.

Change in Objectives or Governing Body

Significant changes in your MOA/AOA or the list of trustees/directors must be updated with the Income Tax Department.

Expiry and Revalidation Requirement

All 12A and 80G registrations now come with a 5-year validity. NGOs must reapply before using Form 10AB.

Pre-requisites for Updating 12A and 80G Details

Before filing the update, make sure you have:

Valid PAN and Income Tax Login Credentials

• PAN in the name of the NGO

• E-filing credentials to access the Income Tax Portal

Updated Trust Deed, MOA, or AOA

Reflect any new amendments or resolutions clearly in the submitted documents.

Financial Statements and Activity Reports

Attach income/expenditure statements, audit reports, and activity summaries for previous years, especially if your renewal is nearing.

Step-by-Step Process to Update 12A and 80G Registration

Accessing the Income Tax E-Filing Portal

• Visit https://www.incometax.gov.in

• Log in using the PAN credentials of your NGO

• Go to “e-File” → “Income Tax Forms” → “File Income Tax Forms”

Filing Form 10AB for Modification

• Select Form 10AB from the dropdown

• Choose “Modification in registration”

• Select the relevant section (12A or 80G) for updates

Uploading Relevant Documents

Prepare and upload:

• Modified Trust Deed or AOA/MOA

• Board resolution or minutes justifying the change

• Address proof if applicable

• List of updated trustees/directors

Verification and Submission

• Review all entries for accuracy

• Submit using Digital Signature Certificate (DSC) or e-Verification Code (EVC)

Post-Submission: What Happens Next?

Scrutiny and Clarification Requests

The Assessing Officer may:

• Request clarification via email

• Ask for additional documents or resolutions

Respond promptly within the timeline provided to avoid delays.

Issuance of Updated Certificates

Once approved:

• Download the updated 12A and/or 80G certificate

• Save digital and physical copies for your records

Common Mistakes to Avoid During Update Process

Incorrect Document Uploads

• Submitting old or unsigned MOA/Trust Deeds

• Forgetting supporting resolutions

Mismatched Organizational Details

• PAN mismatch with e-filing profile

• Name changes not reflected across documents

Tips for Smooth Revalidation and Updating

Keeping Records Digitally Organized

Maintain:

• Soft copies of all governance and compliance documents

• Year-wise financial and activity reports

Seeking Professional Guidance

When in doubt, consult a CA or legal expert familiar with NGO compliance laws. This ensures a smooth and timely update without rejection.

How Updating Links with Other Registrations

Impact on 80G Donation Receipts

Once updated, use the revised 80G certificate in all donation receipts to ensure donors receive tax deductions without issue.

Consistency Across NITI Aayog, CSR-1, and FCRA Portals

• Update changes across platforms like NITI Aayog, CSR-1, and FCRA

• Uniform data builds credibility and reduces compliance risks

Conclusion

Staying compliant is not just about ticking legal boxes, it’s about maintaining transparency, trust, and eligibility for long-term growth. Updating your 12A and 80G registration details ensures your NGO remains aligned with tax norms, continues to enjoy exemptions, and offers benefits to donors. With the streamlined Form 10AB process through the Income Tax portal, making these changes is easier than ever. Whether it’s a change in address, leadership, or objectives, take timely action to avoid complications. For every NGO aiming for sustainable impact, compliance is not an option, it’s a necessity.

FAQs

Q1. Can I update 12A and 80G separately?

Ans. Yes, but if both need updating, it's better to apply together via Form 10AB.

Q2. What is the deadline for revalidation of existing 12A/80G registrations?

Ans. It should be done at least 6 months before the 5-year expiry of your current certificate.

Q3. Is there any government fee for updating details?

Ans. No government fee is charged, but professional service fees may apply if you take help.

Q4. How long does the update process take?

Ans. Usually 30–60 days, depending on the Assessing Officer’s queries.

Q5. Will updates affect our ongoing projects or funding?

Ans. Not if done on time. Delays or non-updating may create issues in CSR or government fund disbursements.

Q6. Is digital signature mandatory for submission?

Ans. Yes, ideally. Alternatively, the e-Verification Code (EVC) can be used for verification.