An educational trust in Adyar, registered under 12A decades ago, assumed its exemption was permanent — the way it originally worked when the trust was formed. It isn't anymore, and a number of Adyar's older institutions are operating on that same outdated assumption.
12A and 80G registration is no longer a one-time event
Under the current rules, both 12A and 80G registration require periodic renewal within a prescribed validity window, rather than lasting indefinitely once granted. An institution registered before this shift needed to re-register under the revised provisions, and one that hasn't tracked its renewal date risks its exemption lapsing without anyone noticing until a donor or auditor raises the question.
Why Adyar specifically has more of these than average
Adyar has a genuine concentration of long-established educational, cultural, and religious institutions — organisations old enough that their original registration predates the current renewal-based system entirely. Newer NGOs, registered under the current rules from the start, are less likely to have this specific gap.
What to actually check
The institution's current 12A and 80G registration certificates will show a validity period. If that period has passed, or is approaching, re-registration needs to happen before the current status lapses — not after, since a lapsed exemption affects both the institution's own tax position and its donors' ability to claim deductions on contributions made during the gap.
If your Adyar institution isn't certain when its 12A/80G registration is due for renewal, C S Rushil & Co. can check the current status and handle the re-registration. Book a free consultation.