Form No 10AB for new registration for 12A exemption

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This query is : Resolved

SUBHANKAR MULLICK (Querist)

10 February 2025 Dear sir/ Madam,
we have a registered society incorporated on 22/07/2022 and started business from 01/09/2022 . now we want to take exemption u/s 12A and 80G and for that what form should we file form 10A or form 10AB as we already started business.

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

12 August 2025 Hey! For your situation:

Form No. 10A is the application form to register a trust or society under Section 12A of the Income Tax Act to claim exemption.

Form No. 10AB is the annual statement that an already registered trust/society files to maintain its 12A status (mandatory for certain trusts after 2019).

Since your society is newly registered and wants fresh 12A exemption, you need to file:

Form No. 10A — Application for registration under Section 12A.
Once you get the 12A registration, then every year you may have to file Form 10AB (if applicable).

Similarly, for 80G (donations exemption), you apply separately with a separate application.

In short:

For initial registration under 12A — file Form 10A.

For annual compliance after 12A approval — file Form 10AB (if applicable).

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