The Role of Form 10A and Form 10AB in the Online 12A Registration Process
The Online 12A Registration Process helps charitable and religious organisations apply for income-tax registration and claim eligible tax exemptions. Traditionally, Form 10A and Form 10AB played different roles in this registration journey.
However, organisations should note an important update. From 1 April 2026, forms under the Income-tax Act, 1961 have been renumbered under the Income-tax Act, 2025. Form 10A is now referred to as Form 104, while Form 10AB has been replaced by Form 105 for relevant applications. The Income Tax Department has also enabled these new forms on the e-Filing portal.
What Was Form 10A Used For?
Form 10A was mainly used by charitable or religious trusts and institutions applying for registration or provisional registration under Section 12A.
It generally covered applications made by:
Newly established trusts or NGOs seeking provisional registration
Existing organisations shifting to the updated registration system
Institutions applying for approval under specified tax provisions
Organisations seeking registration before beginning full charitable activities
In simple terms, Form 10A acted as the starting point of the Online 12A Registration Process.
After the application was submitted, the Income Tax Department could issue the registration or provisional registration order after reviewing the information and supporting documents.
Under the present framework applicable from 1 April 2026, organisations must select Form 104 under the “Forms as per Income Tax Act 2025” tab on the e-Filing portal.
What Was Form 10AB Used For?
Form 10AB was generally used at a later stage of registration. It applied in situations such as:
Conversion of provisional registration into regular registration
Renewal of time-bound registration
Modification of registration after changes in the objects of the organisation
Applications required after specified changes in circumstances
Registration of organisations that had already started charitable activities
Therefore, while Form 10A usually initiated the registration journey, Form 10AB helped complete, renew or update it.
From 1 April 2026, the corresponding application is generally made through Form 105, which has replaced the earlier Form 10AB under the new form structure.
Form 10A vs Form 10AB
The key difference depended on the stage and purpose of the application.
Form 10A, now Form 104, was commonly associated with fresh or provisional registration.
Form 10AB, now Form 105, was generally connected with regular registration, renewal, conversion or modification.
Selecting the wrong form or application code may lead to notices, processing delays or rejection. Organisations should therefore identify whether they are applying for the first time, converting provisional registration or renewing an existing approval before beginning the Online 12A Registration Process.
Information and Documents Required
The applicant may be required to submit details and documents such as:
PAN of the trust, society or Section 8 company
Trust deed, memorandum or incorporation document
Registration certificate of the organisation
Details of trustees, directors or governing-body members
Activity report of the organisation
Financial statements and audit reports, where applicable
Details of charitable or religious activities
Existing registration or approval orders
All information should match the organisation’s legal records. Differences in names, addresses, objectives or registration details may delay the application.
Why Choosing the Correct Form Matters
The purpose of Form 10A and Form 10AB was not interchangeable. Each form addressed a particular stage of registration.
Using the correct form helps the tax authority understand whether the organisation needs provisional registration, regular registration, renewal or modification. It also reduces the possibility of unnecessary clarification notices.
Professional support from Ebizfiling can help NGOs, charitable trusts, societies and Section 8 companies understand the applicable form, arrange the necessary documents and complete the Online 12A Registration Process correctly.
Final Thoughts
Form 10A and Form 10AB formed the foundation of the earlier 12A registration framework. Form 10A was generally used to begin the registration process, while Form 10AB was used for conversion, renewal or modification.Under the Income-tax Act, 2025 framework effective from 1 April 2026, applicants should recognise these forms by their updated numbers—Form 104 and Form 105. Understanding this distinction is important for completing the Online 12A Registration Process without selecting an incorrect application category.
