In the last few years, the Income Tax Act has undergone important changes for non-profit organisations. Whether you're starting a new charitable trust or renewing an existing registration, Form 10A has become a mandatory step.
This form is essentially an application submitted to the Income Tax Department by charitable or religious institutions, NGOs, & educational bodies for provisional registration or re-registration under sections 12AB, 12A, 10(23C), and 80G. Without filing Form 10A, an organisation cannot claim tax exemptions on its income or offer tax-deduction benefits to donors.
It’s not just a form — it’s the foundation of your organisation’s tax-exempt identity.
What Is Form 10A Under the Income Tax Act?
At its core, Form 10A is an application form used by charitable or religious trusts, institutions, NGOs, and non-profit organisations to apply for provisional registration or renewal for tax exemptions.
It is used for registrations under:
- Section 12AB – Charitable registration
- Section 10(23C) – Educational/medical institutions
- Section 80G – Donor tax benefits
- Section 12A – Mandatory registration for income tax exemption
Before the major 2020 amendments, many institutions enjoyed lifetime registrations. Now, every trust — old or new — must register or re-register using Form 10A.
Why Form 10A Matters So Much
A lot of NGOs only understand the importance of this form when they lose donor funding because their registrations expired. Form 10A safeguards an organisation in multiple ways:
- Ensures tax exemption for the organisation
- Without Form 10A approval, an institution’s income becomes taxable.
- Unlocks 80G benefits for donors
- Donors receive tax deduction benefits, which significantly boosts trust & fundraising.
- Required for CSR eligibility
- Most companies demand valid registration certificates before approving CSR grants.
- Mandatory renewal under new rules
- Even old trusts must re-register to stay compliant.
- Acts as the first step for Form 10AC
- Once approved, the Income Tax Department issues Form 10AC, the registration certificate.
This single form holds the power to shape both compliance & credibility.
Also Read: How Charitable Trusts Can Merge Without Losing Their Tax Benefits
Who Should File Form 10A?
The form is used by almost every non-profit seeking tax exemptions, including:
- Charitable trusts
- Religious institutions
- NGOs
- Educational institutions
- Medical institutions
- Social welfare organisations
- Newly formed non-profits seeking provisional registration
Whether your organisation is 2 months old or 20 years old, Form 10A applies.
When Do You Need to File Form 10A?
There are three major situations:
- When starting a new trust
- New NGOs must apply for provisional registration using Form 10A."
- When renewing existing registration
- Old registrations under 12A / 80G must be revalidated.
- When converting provisional registration to regular registration
- After completing the required activity period, institutions must seek regular approval.
Also Read: The Rule That Keeps Charitable Trusts Accountable to the Tax Department
Documents Required for Form 10A
While it sounds complicated, the documentation is usually simple & predictable:
- Trust deed / registration certificate
- PAN of the organisation
- Financial statements (if applicable)
- Details of trustees or key persons
- Activity reports (for existing organisations)
- Niti Aayog registration (sometimes required)
- Institution’s bank details
Uploading clear scanned copies helps avoid rejection or delays.
How Form 10A Is Processed
Once submitted online through the income tax portal, the department reviews:
- Legitimacy of the trust
- Nature of activities
- Compliance with rules
- Documentation & financials
If satisfied, the Income Tax Department issues Form 10AC, granting registration under the requested section.
Sometimes, authorities may ask for additional clarifications. Responding quickly helps fast-track approval.
A Real-Life Experience That Explains Its Importance
A small organisation in Jaipur, providing vocational training to women, once applied for donor funding from a corporate.
Everything was ready — proposal, budget, impact plan — until the CSR team asked:
“Please share your latest registration u/s 12AB and 80G.”
The NGO didn’t know that their earlier lifetime registration was no longer valid. They had never filed Form 10A after the law changed.
They lost the funding.
Once they understood the importance, filed Form 10A, and received Form 10AC approval, they were again eligible for CSR grants. That one missed application cost them a year of impact.
Also Read: Tax Exemption for Charitable Organizations
Common Mistakes While Filing Form 10A
Even genuine organisations face issues due to simple errors:
- Uploading incomplete or unclear documents
- Using outdated deeds without amendments
- Confusion between provisional & regular registration
- Incorrect PAN details
- Delayed filing
- Ignoring queries raised by the department
A little guidance at the beginning saves months of delay.
Key Benefits of Filing Form 10A
To summarise, filing this form offers:
- Income tax exemption for registered institutions
- Eligibility for 80G tax benefits for donors"
- Improved trust and credibility in the eyes of funders
- Compliance with latest income tax laws
- CSR funding eligibility
- Smooth transition to Form 10AC approval
For any organisation aiming for long-term sustainability, Form 10A is non-negotiable.
Also Read: Registration & Tax Benefits for Charitable Trusts
Conclusion
Form 10A is more than an application form — it is the legal foundation for every non-profit that wishes to operate transparently, attract donors, and stay tax-compliant. Whether you’re renewing an old registration or setting up a new trust, this step ensures your organisation’s work is recognised & protected under the law.
If you need help with registration, documentation, renewals, or Form 10AC approvals, expert guidance can make the process simple & stress-free. Visit Callmyca.com for seamless compliance support.
