Registered Charitable Trust Compliance
Getting an existing charitable trust properly registered under Section 12AB and 80G of the Income Tax Act, and keeping those registrations valid through the renewal cycle so the exemption never lapses.
Charitable trusts already holding older-style registrations under Sections 12A or 80G of the Income Tax Act are required to migrate to the current 12AB and 80G(5) regime, which grants registration for a fixed validity period rather than permanently. Renewal applications must be filed within the prescribed time before expiry, since a lapsed registration suspends both the trust's income tax exemption and its donors' ability to claim deductions until fresh registration is granted.
What our registered charitable trust service covers
Getting registration issued correctly, then keeping it alive.
- Reviewing an existing trust's registration status and identifying whether migration or renewal is due
- Preparing and filing Form 10A or Form 10AB applications as applicable under the current regime
- Compiling supporting documents such as trust deed, activity reports, financial statements and donor records
- Tracking registration validity periods and filing renewal applications ahead of expiry
- Applying for CSR-1 registration so the trust becomes eligible to receive corporate social responsibility funding
- Advising on FCRA eligibility and application once the trust meets the minimum existence period
What keeps a trust's exemption valid over time
The recurring compliance points that a one-time registration doesn't cover.
Fixed Validity Periods
Both 12AB and 80G(5) registrations are granted for a defined number of years and must be renewed before expiry to avoid an exemption gap.
Form 10A / 10AB
The correct form depends on whether the trust is applying for the first time, converting from provisional to regular registration, or renewing an existing registration.
CSR-1 Eligibility
Registration on Form CSR-1 with the Ministry of Corporate Affairs is a precondition for a trust to legally receive corporate social responsibility funds from companies.
FCRA Readiness
A trust generally needs at least three years of existence and a track record of charitable activity before it becomes eligible to apply for FCRA registration.
Our process
From initial consultation to completion.
Status Review
Checking the trust's existing 12A/80G status and identifying the applicable form and deadline.
Documentation
Compiling the trust deed, financials, and activity records required for the application.
Filing & Follow-up
Filing Form 10A or 10AB and responding to any departmental queries during processing.
Renewal Tracking
Setting a renewal reminder well ahead of the registration's expiry date to avoid a lapse.
Why registered trusts still lose their exemption
What sets our approach apart.
Renewal deadlines are easy to miss without a tracker
Since registrations under the current regime are time-bound, trusts that don't actively track expiry dates risk an unplanned lapse in exemption.
Provisional registration is often mistaken for final registration
New trusts are usually granted provisional registration first, which must be converted to regular registration within the prescribed period based on actual activity, and missing this step ends the exemption.
CSR funding gets refused without CSR-1
Companies are legally barred from routing CSR funds to a trust that hasn't completed CSR-1 registration, which surprises many trusts approaching corporate donors for the first time.
Registered Charitable Trust Compliance questions answered
What people ask before engaging us.
Is your trust's 12AB or 80G registration due for renewal?
We track the deadline, prepare the documentation, and file the renewal before it lapses.
