Registration under section 12AB (earlier 12A) is what allows a charitable or religious trust to claim exemption on income applied to its objects, subject to the conditions of the Income-tax Act. Approval under section 80G allows donors to claim deduction on qualifying donations. Both are now time-bound registrations that require application in the prescribed form and, on expiry, a renewal application.
The application file includes the instrument, registration certificate of the trust or society, PAN, financial statements for the years required by the form, activity note, and details of trustees. Inconsistencies between objects in the deed and activities actually carried on are corrected before filing, because those inconsistencies are a common reason for queries.
After registration, the conditions attached to the order — including the period of validity and any restriction on commercial activity — are diarised. Renewal is prepared from the same set of financials and activity records so that the history presented to the department is continuous.
Donor-facing 80G certificates and the reporting of donations received are kept consistent with the registration that is in force for that financial year.