Application for provisional registration or provisional approval

Part A: Particulars ofthe Applicant

1.

Name:

(refer Note 1)

2.

Address:

(refer Note 2)

3.

Permanent Account Number (PAN):

4.

E-mail Id:

5.

Contact Number:

Country

Code

Number

(drop

down)

Part B: Other Information

I. Basic Details

6.

Application for (refer Note 3):

(select Section

Code)

7.

Whether the activities have commenced (refer Note 4):

Yes/No

8.

Whether trust is irrevocable (as per the trust deed) (refer Note 5):

Yes/No

9.

Whether any application for registration/approval made by the Applicant in the past has been rejected:

Yes/No

10.

Whether the Applicant has incurred expenditure of religious nature exceeding 5 % of total income in any tax year:

Yes/No

II. Incorporation / Constitution Details

11.

Nature of Applicant

(refer note 6)

12.

Nature of activities (refer note 7) (select one)

(i) Charitable

(ii) Public Reli- gious

(iii) Public Reli- gious and Charitable

13.

Whether the Applicant is formed under an instrument? (refer Note 8)

Yes/No

14.

If Yes in Sl. No. 13, provide details of formation as below (refer Note 8):

Date of Formation

Unique Number

Authority granting Unique Number

15.

Objects of the Applicant (refer note 9):

(select one or more)

16.

Specify the charitable purpose, if advancement of any other objects of general public utility is selected in Sl. No. 15:

III. Recognition (registration, approval or notification) Details

17.

Whether recognised under any law, other than the Income-tax Act, 1961 (43 of 1961) (as it existed prior to its repeal) or Income-tax Act, 2025 (30 of 2025):

Yes/No

18.

If Yes in Sl. No. 17, details of recognition under such law (refer Note 10):

Sl.

No.

Relevant law/ Portal

Date of recogni- tion

Date from which the

recognition is effective

Unique recog-

nition number

Recognising Au- thority

1.

2.

(Repeat, if re- quired)

IV. Office Bearers Details

19.

Details of all the Author(s) / Founder(s) / Settlor(s) / Trustee(s) / Members of society / Members of the Governing Council / Director(s) / Shareholders holding 5% or more of shareholding/ Office Bearer(s) as on the date of applica- tion:

Sl.

No.

Name

Relation

with Appli-

cant (refer Note 11)

Unique Identification Number (refer Note 12)

ID Code (refer Note 12)

Address

Contact

Number

E-mail Id

A

B

C

D

E

F

G

H

1.

2.

(Repeat, if

required)

20.

In case if any of persons (as mentioned in Sl. No. 19) is not an individual then provide the following details of the natural persons who are beneficial owners (5% or more) of such person as on the date of application:

Sl.

No.

Name of the person not being a natural person in Sl. No. 19

Name of the beneficial

owner

Unique Identi-

fication Num-

ber (refer Note 12)

ID Code

(refer Note 12)

Address

Percentage of beneficial own- ership

A

B

C

D

E

F

G

1.

2.

(Repeat, if required)

V. Return Details

21.

Has return of income been filed for the last tax year for which the due date has expired

Yes/No

VI. Attachments

22.

Other details to be provided as separate enclosure:

(attach as per Note

13)

Undertaking

I , holding PAN , affirm that I am filing this form in my capacity as   (designation) and that I am duly authorized and competent to file this form and verify it. I hereby declare that the details given in the form are true and correct to the best of my knowledge and belief. The Applicant (through me) undertakes to communicate forthwith that any alteration in the terms of the non-profit organisation (trust/society/non-profit company), or in the rules governing the Institution, made at any time hereafter shall be communicated to the relevant authority in the Income Tax Department forthwith. I further undertake that I am applying for provisional registration or provisional approval and the activities of the (Name of the Applicant) having PAN have not commenced on or before the date of making this application.

Sl. No.

Application made under

Particulars

Section Code

(I)

section 332(3) (Table: Sl. No. 1)

Provisional registration where the activities have not commenced

01

(II)

section 354(2) (Table: Sl. No. 1)

Provisional Approval where the activities have not commenced for the purposes of sec- tion 133(1)(b)(ii).

02

(III)

Both (I) and (II)

03

Sl. No.

Section

Particulars

Code

1.

332(1)(a)

Public trust

01

2.

332(1)(b)

a society registered under the Societies Registration Act, 1860 (21 of 1860), or under any law in force in India

02

3.

332(1)(c)

a company registered under section 8 of the Companies Act, 2013 (18 of 2013) or the companies registered under section 25 of the Companies Act, 1956 (1 of 1956) and deemed to have been registered in pursuance of section 465(2)(g) of the Companies Act, 2013 (18 of 2013)

03

4.

332(1)(d)

a University established by law or any other educational institution affiliated thereto or recognised by the Govern- ment

04

5.

332(1)(e)

an institution financed wholly or in part by the Government or a local authority

05

6.

332(1)(f)

Any person as referred to in Schedule III [Table: Sl. No. 27 to 29 and 36] and in Schedule VII [Table: Sl. No. 10 to 19 and 42]

06

7.

332(1)(g)

Any person notified by the Board under section 332(1)(g)

07

8.

354(1)

A registered non-profit organisation or a person referred to in Schedule VII [Table: Sl. No. 1] i.e. any regimental fund or non-public fund established by the armed forces of the Un- ion

08

Sl. No.

Reference Schedule

Particulars

Code

1.

Schedule III [Table: Sl. No. 27 to 29]

Specified Investor Protection Fund

09

2.

Schedule III [Table: Sl. No. 36] or Schedule

VII [Table: Sl. No. 42]

Specified body or authority or Board or Trust or Commis- sion

10

3.

Schedule VII [Table: Sl. No. 10 to 16]

Specified fund or foundation or kosh

11

4.

Schedule VII [Table: Sl. No. 17 to 19]

Specified university, hospital or other institution

12

Sl.

No.

Reference Sl. No. of Table in Schedule III

Particulars

Code

1.

27

any Investor Protection Fund set up by recognised stock exchanges in India, either jointly or separately

13

2.

28

Any Investor Protection Fund set up by commodity ex- changes in India, either jointly or separately

14

3.

29

Any Investor Protection Fund set up as per the regulations by a depository.

15

Sl.

No.

Reference Schedule

Category

Code

1.

Schedule III [Table: Sl. No. 36]

A body or authority or Board or Trust or Commission (by whatever name called), or a class thereof, other than those covered under Schedule VII (Table: Sl. No. 42)

16

2.

Schedule VII [Table: Sl. No. 42]

Any body or authority or Board or Trust or Commission, not being a company, which has been established or constituted by or under a Central Act or State Act with one or more of the following purposes, —

(a) dealing with and satisfying the need for housing accom- modation;

(b) planning, development or improvement of cities, towns and villages;

(c) regulating, or regulating and developing, any activity for the benefit of the general public; or

17

(d) regulating any matter, for the benefit of the general pub- lic, arising out of the object for which it has been created.

Sl.

No.

Reference Sl. No. of Table in Schedule VII

Category

Code

1.

10

The Prime Minister‘s National Relief Fund or the Prime Minister‘s Citizen Assistance and Relief in Emergency Situ- ations Fund (PM CARES FUND).

18

2.

11

The Prime Minister‘s Fund (Promotion of Folk Art).

19

3.

12

The Prime Minister‘s Aid to Students Fund.

20

4.

13

The National Foundation for Communal Harmony

21

5.

14

The Swachh Bharat Kosh, set up by the Central Government

22

6.

15

The Clean Ganga Fund set up by the Central Government

23

7.

16

The Chief Minister‘s Relief Fund or the Lieutenant Gover- nor‘s Relief Fund in respect of any State or Union territory as referred to in section 133(1)(a)(xv).

24

Sl.

No.

Reference Sl. No. of Table in Schedule VII

Category

Code

1.

17

Any University or other educational institution wholly or substantially financed by the Government.

25

2.

18

Any hospital or other institution wholly or substantially fi- nanced by the Government.

26

3.

19(a)

Any University or other educational

Institution whose aggregate annual receipts does not exceed five crore rupees

27

4.

19(b)

Any hospital or other institution whose aggregate annual receipts does not exceed five crore rupees

28

(I)

Relief of poor

(II)

Education

(III)

Medical relief

(IV)

Yoga

(V)

Preservation of Environment (including watersheds, forests and wildlife)

(VI)

Preservation of Monuments or Places or Objects of Artistic or Historic interest

(VII)

Advancement of any other objects of general public utility

(I)

Registration under Foreign Contribution (Regulation) Act, 2010 (42 of 2010)

(II)

Registration under Securities and Exchange Board of India Act, 1992 (15 of 1992)

(III)

Registration on DARPAN portal of Niti Aayog

(IV)

Recognised under any other law, specify

(I)

Author

(II)

Authorised signatory

(III)

Chief Executive Officer

(IV)

Chief Financial Officer

(V)

Director

(VI)

Founder

(VII)

Manager

(VIII)

Managing director

(IX)

Members of society

(X)

Members of the Governing Council

(XI)

Office Bearer

(XII)

Person Competent to verify

(XIII)

Principal Officer

(XIV)

Principal Secretary

(XV)

Representative Assessee

(XVI)

Secretary

(XVII)

Settlor

(XVIII)

Shareholders holding 5 per cent. or more of shareholding

(XIX)

Trustee

(XX)

Any other Principal Officer, specify

Type of Identification

ID Code

PAN

1

Type of Identification

ID Code

Passport number

2

Elector‘s photo identity number

3

Taxpayer Identification Number of the country

where the person resides

4

An-

nex-

ure

Particulars

A-1

Self-certified copy of the trust deed.

A-2

Where the Applicant is created, or is established, under an instrument, self-certified copy of the instru- ment.

A-3

Where the Applicant is created, or is established, otherwise than under an instrument, self-certified copy of the document evidencing the creation, or establishment of the Applicant.

A-4

Self-certified copy of registration with Registrar of Companies or Registrar of Firms and Societies or Registrar of Public Trusts, as the case may be.

A-5

Self-certified copy of registration under Foreign Contribution (Regulation) Act, 2010 (42 of 2010), if the Applicant is registered under such Act.

A-6

Self-certified copy of order of rejection of application for grant of registration or approval, or cancella- tion of registration or approval, as the case may be, under-

(i) section 10(23)(iv) or (v) or (vi) or (via) or section 12A or section 12AA or section 12AB or section 80G of the Income-tax Act, 1961 (43 of 1961) (as it existed prior to its repeal);

(ii) section 332(7) of the Income-tax Act, 2025 (30 of 2025); or

(iii) section 354(3) of the Income-tax Act, 2025 (30 of 2025).

A-7

Where No is selected in Part B (Sl. No. 21) and where the Applicant has been in existence during any tax year or years prior to the tax year in which the application for registration is made, self-certified copies of the annual accounts of the Applicant for the 3 preceding years. (If there are no audited annual accounts of the Applicant for any of the last three years then attach self-certified NIL declaration for each year separately).

A-8

Detailed note on the proposed activities of the Applicant.