Charitable Trust Registration After 1 April 2026: Form 10A/10AB vs Forms 104/105
Updated: Sep 27
Direct answer: From 1 April 2026, fresh charitable and non-profit organisation registration and approval applications move to the Income-tax Act, 2025 and the Income-tax Rules, 2026. Form 104 corresponds to old Form 10A for provisional registration/approval, while Form 105 corresponds to old Form 10AB for regular registration/approval. The underlying exemption and donation-approval architecture broadly continues, but the statutory references, forms, section codes and compliance workflow change materially for filings made under the new law.
1. Old Law vs New Law: The Core Mapping
Under the Income-tax Act, 1961 and Income-tax Rules, 1962, charitable and religious trusts and other eligible institutions commonly used Form 10A for provisional registration/approval and Form 10AB for regular registration, renewal and specified follow-up applications. Orders were issued in Forms 10AC and 10AD. The official CBDT form-mapping guidance for the 2026 Rules now maps these directly to Form 104, Form 105, Form 106 and Form 107 respectively.
Old law — Income-tax Act, 1961: sections 12A/12AB and the approval framework including section 80G(5), with Forms 10A, 10AB, 10AC and 10AD under the 1962 Rules. New law — Income-tax Act, 2025: section 332 for registration of non-profit organisations and section 354 for approval connected with donation deductions, with Forms 104, 105, 106 and 107 under the Income-tax Rules, 2026.
2. What Actually Changed
The most visible change is not a new tax burden. It is a redesigned compliance framework. Form 104 is now the application for provisional registration or provisional approval under sections 332 and 354. Form 105 is the consolidated application for regular registration and/or regular approval once activities have commenced, provisional status is nearing expiry, an existing registration is due for renewal, or specified changes such as modification of objects require a fresh application.
The Department’s current Form 105 manual expressly allows an applicant to select section 332, section 354, or both, depending on the relief sought. After examination, the Department issues Form 107 with a 16-digit Unique Registration Number. For provisional cases filed through Form 104, the corresponding order is Form 106.
A practical process change is the seven-day withdrawal window described in the Department’s manuals: if an applicant discovers a mistake after filing Form 104 or Form 105, the application may be withdrawn within seven days from filing. The new forms also use Tax Year terminology and new section codes, so old templates, checklists and internal approval notes should not simply be carried forward unchanged.
3. What Did NOT Change
The Income-tax Act, 2025 was enacted primarily as a simplification and restructuring exercise. Existing charitable registrations do not become invalid merely because the 1961 Act was repealed. Section 536 preserves approvals and recognitions granted under the old law so far as they are not inconsistent with the corresponding provisions of the 2025 Act.
Accordingly, organisations should not interpret the move from Form 10A/10AB to Forms 104/105 as an automatic need to re-register on 1 April 2026. Whether a fresh filing is required still depends on the organisation’s registration cycle, provisional status, expiry, commencement of activities, modification of objects and other applicable statutory triggers.
4. Effective Date and Transition Rules
The Income-tax Act, 2025 applies from 1 April 2026. Fresh applications filed on or after that date are governed by the new Act and 2026 Rules. The Income Tax Department specifically states that a charitable organisation seeking provisional registration after 1 April 2026 should file Form 104, corresponding to earlier Form 10A.
Pending applications are different. The Department’s current guidance states that registration applications filed during FY 2025-26 and still pending on 31 March 2026 continue to be disposed of under the Income-tax Act, 1961 by virtue of section 536(2)(e). There is no need to file a duplicate new-law application merely because the calendar crosses 1 April 2026.
5. Form 104 vs Form 105: Which One Applies?
Form 104 is principally for provisional registration or approval where activities have not commenced. The Department’s manual states that if activities have already commenced, Form 104 is not the appropriate route and the applicant should use Form 105 for registration or approval. Form 105 is therefore the key operating form for organisations that are active and are moving from provisional to regular status, renewing registration, seeking approval, or dealing with other regular-registration events.
6. Worked Example
Assume an Ahmedabad Section 8 company intends to begin charitable activities in July 2026 and has not commenced activities when it applies in May 2026. Its application falls under the new law. It would examine Form 104 for provisional registration under section 332 and, where donor-deduction approval is also required, the relevant section 354 option. If instead the organisation had already commenced activities before filing, the Department’s Form 104 guidance directs it toward Form 105 rather than provisional Form 104.
Now change the facts: the organisation filed a valid old-law Form 10AB application in February 2026 and the application remained pending on 31 March 2026. It should not file Form 105 merely because the new Act has commenced. The pending matter continues under the 1961 Act in accordance with the transition rule.
7. Practical Checklist for NPOs and Advisors
Before filing, identify whether the case is provisional or regular, whether activities have commenced, whether registration and donation approval are both required, and whether any old-law application is already pending. Confirm the correct section code in the new form, keep the organisation’s PAN and profile details current, check DSC/EVC readiness, retain the ARN and URN, and calendar the registration/approval expiry date rather than assuming the transition itself creates a fresh deadline.
Tax and legal teams should also update engagement letters, standard operating procedures, board notes and client communication that still refer only to sections 12A/12AB, section 80G and Forms 10A/10AB. During the transition period, documents may need to state both the old and new references depending on the tax year and the date on which the proceeding began.
8. FAQs
Does every existing trust need to re-register on 1 April 2026? No. Existing approvals and recognitions continue under section 536 to the extent they are not inconsistent with the new Act. A new filing is required only when the applicable statutory trigger arises.
What replaces Form 10A? The official 2026 form-mapping guidance maps Form 10A to Form 104 for provisional registration or provisional approval.
What replaces Form 10AB? Form 105 corresponds to Form 10AB and is used for registration of non-profit organisations under section 332 or approval under section 354, depending on the case.
What happens to an old application still pending on 31 March 2026? The Department states that applications filed under the old law and pending at commencement continue to be disposed of under the 1961 Act under section 536(2)(e).
9. Primary Sources
Income Tax Department — Form 104 & 106 User Manual: https://www.incometax.gov.in/iec/foportal/newformpage/forms/form104%26106-UM
Income Tax Department — Form 105 & 107 User Manual: https://www.incometax.gov.in/iec/foportal/newformpage/forms/Form%20105%20%26%20107-UM
CBDT — Forms and Guidance Notes under the Income-tax Rules, 2026: https://www.incometaxindia.gov.in/hi/faqs-and-guidance-notes-on-forms-as-per-income-tax-rules-2026
Income Tax Department — Objective and Scope of the New Act / transition guidance: https://www.incometax.gov.in/iec/foportal/help/all-topics/e-filing-services/objective-and-scope-new-act
Related PGT Reading
For the broader 1 April 2026 transition, see our Tax Year vs Assessment Year guide: https://www.pgtandassociates.com/post/tax-year-vs-assessment-year-income-tax-act-2025
For another practical forms transition, see our Form 15G/15H to Form 121 comparison: https://www.pgtandassociates.com/post/form-15g-15h-form-121-section-393-6-income-tax-act-2025
Conclusion
The move from Forms 10A/10AB to Forms 104/105 is best understood as a major compliance transition, not a new exemption regime. For NPOs, the practical risk is using the wrong form, wrong section reference or duplicate filing during the old-law/new-law overlap. The safest approach is to first determine whether the matter belongs to the 1961 Act or the 2025 Act, and only then select the applicable registration or approval route.
PGT & Associates assists organisations with income-tax registration, approval and compliance matters. Professional advice should be obtained for facts involving pending proceedings, object amendments, condonation, cancellation or overlapping registration/approval requirements.
Disclaimer: This article is for general informational purposes only and does not constitute legal or tax advice. Statutory provisions, rules, forms and portal procedures should be checked for the facts and filing date of each case.
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