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Exceeding the ?5 crores threshold does not affect the validity of a 10-year registration received u/s 12AB

An organization may receive a 10-year registration under
Section 12AB of the Income Tax Act, 1961.
This benefit is available if, at the time of applying for
registration:

• the organization applies under the specified provision of
  Section 12A(1)(ac); and
• its total income, before claiming exemption under Sections
  11 and 12, did not exceed ?5 crores in each of the two
  financial years preceding the application year.

This condition applies at the time of application. Therefore,
crossing ?5 crores in a subsequent year does not
automatically affect the existing 10-year registration.