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80 G validity

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(Querist)
30 May 2021 My friend asked for validity of 80g in income tax act that the certificates issued after 2012 are no need renewals. it is correct or not. If correct can you give the notification no. please
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
31 May 2021 Yes, it's right. Now renewal required for 12A 80G.
Now 12AB registration required.
See the link.
https://www.google.com/url?sa=t&source=web&rct=j&url=https://taxguru.in/income-tax/fresh-application-existing-trusts-section-12ab.html%3Famp&ved=2ahUKEwi4_6a5_PLwAhVBfX0KHczFADoQFjABegQIBhAC&usg=AOvVaw3vs7gMPiQG_ImP0T8JcJD4&cf=1
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