What is the validity period of the registration under section 12A and 80G of Income Tax Act?

The validity period for registrations under Section 12A and 80G of the Income Tax Act has evolved. While previously perpetual, recent changes introduced by the Finance Act 2020 (Section 12AB) require re-approval or revalidation, initially with a deadline of 30th June 2021 for existing registrations. Perpetual registration has largely been discontinued, with trusts needing to re-register every five years to maintain compliance and avoid cancellation of their certificates.