Registration of Educational Institution U/s 12A

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Shankar (Querist)
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17 August 2026 Dear all
Now is it mandatory to obtain registration U/s 12A of IT Act to Education society. So far it was claiming exemption U/s 10(23C)

Aashok Kumar Sharma online

Aashok Kumar Sharma

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17 August 2026 Registration under Section 12AB is mandatory for societies with aggregate annual receipts exceeding ₹5 Crore, as fresh approvals under Section 10(23C) have been discontinued in favor of a single unified regime. Existing Section 10(23C) approvals remain valid until their current expiry date, after which the society must transition to Section 12AB via Form 10AB.

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