Application for registration of non-profit organisation under section 332 or approval under section 354

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

Part B: Other Information

VII. General

6.

Whether trust is irrevocable (as per the trust deed) (refer Note 3):

Yes/No

7.

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

Yes/No

VIII. Application Details

8.

(a)

Type of application u/s 332 (select one):

(i) Re-application

(ii) Application with delay

(iii) Application without delay

(b)

In case of “application with delay” as per (a), whether the condonation of the delay order has already been passed by the Principal Commissioner of Income-tax or Commissioner of Income-tax:

Yes/No

(c)

If (b) is Yes, the date of such an order condoning the delay:

(d)

Reference number of order referred at (c):

(e)

Application under section:

(i) 332

(ii) 354

(iii) Both

(f)

Section Code (refer note 4(f)):

(g)

Application for grant of approval or registration (as per section 332 and 354):

5 Years/ 10 Years

9.

If “re-application” as per Sl. No. 8(a), the provide the following details:

(a)

Application Reference Number (ARN) of orginal Form No. 105:

(b)

Date of passing earlier order in Form No. 107:

(c)

Whether this Form is being filed withing one month from the end of the month in which order mentioned in (b) is passed:

Yes/No

(d)

Whether the Applicant made an appeal before any appellette forum against the order referred in (b):

Yes/No

(e)

If Yes in (d), then has appeal been withdrawn as on the date of filing this application:

Yes/No

IX. Incorporation/ Constitution Details

10.

Nature of Applicant:

(refer note 5)

11.

Nature of activities (refer note 6):

(iv) Charitable

(v) Public Reli- gious

(vi) Public Reli- gious and Charitable

12.

Whether the Applicant is formed under an instrument:

Yes/No

13.

If Yes in Sl. No. 7, provide details of formation as below (refer Note 7):

Date of Formation

Unique Number

Authority granting Unique Number

14.

Objects of the Applicant (refer note 8):

(select one or

more)

15.

Specify the charitable purpose, if advancement of any other objects of general public utility is selected in Sl. No. 14:

X. Recognition (registration, approval or notification) Details

16.

Whether recognised under the Income-tax Act, 1961 (43 of 1961) (as it existed prior to its

Yes/No

repeal) or Income-tax Act, 2025 (30 of 2025):

17.

If Yes in Sl. No. 16, details thereof:

Relevant Act

Provision of the Act

(Recognised under)

Date of recognition

Unique recognition number, if available

Authority granting recognition

Income-tax Act, 1961 (43 of

1961) (as it

existed prior to its repeal)/

Income-tax Act, 2025 (30 of

2025)

(refer note 9)

18.

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

19.

If Yes in Sl. No. 18, details of recognition under such law (refer Note 10):

Sl.

No.

Relevant law/

Portal

Date of

recognition

Date from which the recognition is effective

Unique

recognition number

Recognising Authority

1.

2.

(Repeat, if

required)

XI. Office Bearers Details

20.

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 application:

Sl.

No.

Name

Relation with

Applicant (refer

Note 11)

Percentage of

shareholding, if

shareholder

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

I

1.

2.

(Repeat, if

required)

21.

In case if any of persons (as mentioned in Sl. No. 20) 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. 20

Name of the beneficial

owner

Unique

Identification Number

(refer Note 12)

ID Code

(refer Note 12)

Address

Percentage of beneficial

ownership

A

B

C

D

E

F

G

1.

2.

(Repeat, if required)

XII. Operation Details

22.

Details of institutions:

Name of

institution

Nature of activity (refer Note 13)

Category of

activity (refer

Note 13)

Address

Whether

owned by the

Applicant

(Yes/No)

Person-in-charge

Name

Contact

Number

E-mail Id

23.

Details of all Accounts held by the Applicant at the time of application in a financial institution (refer Note 14):

Sl.

No.

Name of the financial institution

IFSC of the financial institution

Account Number

24.

Details of all land or buildings or both held by the Applicant:

Address of the land or building

Size of land or buildings

(square meters)

Purchase

consideration

paid/payable

Stamp

value at the time of

acquisition

Mode of

acquisition

(acquired/ gifted)

Date of

acquisition

25.

In case of “advancement of any other object of general public utility”, with respect to the tax year immediately preceding the financial year in which application is made:

(a)

Whether it is carrying on any commercial activity:

Yes/No

(b)

Whether the activity is undertaken in the course of actual carrying out of such advancement of any other object of general public utility:

Yes/No

(c)

Details of receipts from such activity:

(d)

Sl. No.

Total Receipts

Aggregate Receipts from the Activity(ies) referred above

Percentage to

Total Receipts

Remarks, if any

(e)

Whether separate books of account are maintained for such activity:

Yes/No

XIII. Assets and Liabilities

26.

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

Yes/No

27.

Where response in Sl. No. 26 is No, fill details of assets and liabilities:

(Amount)

(a)

Corpus:

(b)

Funds/reserves and surplus other than corpus:

(c)

Long term liabilities:

(d)

Other liabilities:

(e)

Total liabilities:

(f)

Land and Building:

(g)

Other fixed assets

(h)

Investments/deposits made into one or more of the forms or modes specified in section 350:

(i)

Investments/deposits other than mentioned in (g):

(j)

Other assets:

(k)

Total Assets:

XIV. Income Details

28.

Total income of Applicant without giving effect to provisions of Part B of Chapter XVII during each of the two tax years, preceding the current tax year in which this application is made:

Tax Year

Amount

Year 1

Year 2

29.

Income received in three tax years immediately preceding the tax year in which application is made:

Tax Year

Regular

Income

Grants received

from Central or

State Government

Grants received from Companies under

Corporate Social Responsibility

Other

Specific Grants

Corpus

donations

Total

Income

Year 1

Year 2

Year 3

XV. Religious Activities

30.

Whether the non-profit organisation or fund has incurred any expenditure of religious nature (refer Note 15):

Yes/No

31.

If Yes in Sl. No. 30, provide the following details for three tax years immediately preceding the tax year in which application is made:

Tax Year

Total Income

Expenditure of Religious Nature

Percentage to Total Income

Year 1

Year 2

Year 3

XVI. Attachments

32.

Other details to be provided as separate enclosure:

(attach as per Note

16)

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 forth with any alteration in the terms of the trust/society/non- profit company, or in the rules governing the Institution, made at any time hereafter. I also affirm that I am competent to file this form and verify it.

I further undertake that I am applying for registration under the section code 1,2 having commenced activities on  (dd/mm/yyyy) and also that (Name of the Applicant) having PAN never been registered under section 12A/12AA/12AB/10(23C) of the Income-tax Act, 1961 (43 of 1961) (as it existed prior to its repeal) or section 332 of the Income-tax Act, 2025 (30 of 2025) on or before the date of making this application. (applicable only for section code 1,2 in Part B (Sl. No. 8(f)))

Place: Signature:

Date: Name:

Designation:

Category-I

Sl.

No.

Section

Case

Whether application made with/without delay/with

condonation of delay

Section

Codes

1.

section 332(3) (Table: Sl. No. 2)

Where the activities of the Applicant have commenced and it has not been registered under any specified provision at any time before making the application.

[only code 02 is applicable where “re- application” is selected in Part B (Sl. No. 8(a))]

First-time application

01

Reapplication as per rule 181(12)

02

2.

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

Where the Applicant has been granted provisional registration and activities have commenced.

[only code 04 is applicable where “application with delay” is selected in Part B (Sl. No. 8(a)) and “Yes” is selected in Part B (Sl. No. 8(b))]

[only code 05 is applicable where “application with delay” is selected in Part B (Sl. No. 8(a)) and “No” is selected in Part B (Sl. No. 8(b))]

[only code 06 is applicable where “re- application” is selected in Part B (Sl. No. 8(a))]

Application without delay

03

Application with delay where delay has already been condoned

04

Application with delay where delay is requested to be condoned u/s 332(4) with this application

05

Reapplication as per rule 181(12)

06

3.

section 332(3) (Table: Sl. No. 4)

Where the provisional registration of the Applicant is due to expire and activities have not commenced.

[only code 08 is applicable where “application with delay” is selected in Part B (Sl. No. 8(a)) and “Yes” is selected in Part B (Sl. No. 8(b))]

[only code 09 is applicable where “application with delay” is selected in Part B (Sl. No. 8(a)) and “No” is selected in Part B (Sl. No. 8(b))]

[only code 10 is applicable where “re- application” is selected in Part B (Sl. No. 8(a))]

Application without delay

07

Application with delay where delay has already been condoned

08

Application with delay where delay is requested to be condoned u/s 332(4) with this application

09

Reapplication as per rule 181(12)

10

4.

section 332(3) (Table: Sl. No. 5)

Where the registration of the Applicant is due to expire, other than cases mentioned at section 332(3) (Table: Sl. No. 4)

[only code 12 is applicable where “application with delay” is selected in Part B (Sl. No. 8(a)) and “Yes” is selected in Part B (Sl. No. 8(b))]

[only code 13 is applicable where “application with delay” is selected in Part B (Sl. No. 8(a)) and “No” is

Application without delay

11

Application with delay where delay has already been condoned

12

Application with delay where delay is requested to be condoned u/s 332(4) with this application

13

Reapplication as per rule 181(12)

14

selected in Part B (Sl. No. 8(b))]

[only code 14 is applicable where “re- application” is selected in Part B (Sl. No. 8(a))]

5.

section 332(3) (Table: Sl. No. 6)

Where the registration of the Applicant has become inoperative due to switching over of regime under section 333.

[only code 16 is applicable where “application with delay” is selected in Part B (Sl. No. 8(a)) and “Yes” is selected in Part B (Sl. No. 8(b))]

[only code 17 is applicable where “application with delay” is selected in Part B (Sl. No. 8(a)) and “No” is selected in Part B (Sl. No. 8(b))]

[only code 18 is applicable where “re- application” is selected in Part B (Sl. No. 8(a))]

Application without delay

15

Application with delay where

delay has already been condoned

16

Application with delay where

delay is requested to be condoned u/s 332(4) with this application

17

Reapplication as per rule 181(12)

18

6.

section 332(3) (Table: Sl. No. 7)

Where the Applicant, being a registered non-profit organisation, has adopted or undertaken modification of its objects.

[only code 20 is applicable where “application with delay” is selected in Part B (Sl. No. 8(a)) and “Yes” is selected in Part B (Sl. No. 8(b))]

[only code 21 is applicable where “application with delay” is selected in Part B (Sl. No. 8(a)) and “No” is selected in Part B (Sl. No. 8(b))]

[only code 22 is applicable where “re- application” is selected in Part B (Sl. No. 8(a))]

Application without delay

19

Application with delay where

delay has already been condoned

20

Application with delay where

delay is requested to be condoned u/s 332(4) with this application

21

Reapplication as per rule 181(12)

22

Category-II

Sl. No

Section

Case

Code

1.

section 354(2) [Table: Sl. No. 2]

Where the activities of the Applicant have commenced.

23

2.

section 354(2) [Table: Sl. No. 3]

Where the Applicant has provisional approval and activities have commenced.

24

3.

section 354(2) [Table: Sl. No. 4]

Where the provisional approval of the Applicant is due to expire and activities have not commenced.

25

4.

section 354(2) [Table: Sl. No. 5]

Where the period for approval of a registered non-profit organisation is due to expire.

26

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 Government

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 Union

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 Commission

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 exchanges 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 accommodation;

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

17

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

(d) regulating any matter, for the benefit of the general public, 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 Situations 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 Governor‘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 financed 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

Sl. No.

Provisions

1.

section 12AB(1)(a)

2.

section 12AB(1)(b)

3.

section 12AB(1)(c)

4.

Clause (i) of second proviso section 10(23C)

5.

Clause (ii) of second proviso to section 10(23C)

6.

Clause (iii) of second proviso to section 10(23C)

7.

Section 35(1)(ii)

8.

Section 35(1)(iia)

9.

Clause (iii) of sub-section (1) of Section 35

10.

Clause (i) of second proviso to sub-section (5) of section 80G

11.

Clause (ii) of second proviso to sub-section (5) of section 80G

12.

Clause (iii) of second proviso to sub-section (5) of section 80G

13.

Notification u/s 10(46)

14.

Notification u/s 10(46A)

15.

any other, specify

Sl. No.

Provision

Code

1.

Section 332(7)(a)

1

2.

Section 332(8)

2

3.

Section 45(3)(a)(i)

3

4.

Section 45(3)(a)(ii)

4

5.

Section 45(3)(b)

5

6.

Section 354(3)

6

7.

Section 354(4)

7

8.

Schedule III (Table: Sl. No. 36)

8

9.

Schedule VII (Table: Sl. No. 42)

9

10.

any other, specify

10

(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

(I)

School

(II)

College

(III)

University

(IV)

Hospital

(V)

Yoga Institute

(VI)

Religious places

(VII)

Any other institution, specify

(I)

Charitable

(II)

Religious

(III)

Commercial

Anne

xure

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 instrument.

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 existing order granting registration or approval, as the case may be under -

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

(v) under sections 332(7)(a) and (8); or

(vi) section 354(3)(a) or 354(4).

A-7

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

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

(viii)section 332(7)(b); or

(ix) section 354(3)(b).

A-8

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 relating to

such prior year or years (not being more than three years immediately preceding the year in which the said application is made) for which such accounts have been made up.

A-9

Where the Applicant has been in existence during any 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 relating to such prior year or years (not being more than three years immediately preceding the year in which the said application is made) for which such accounts have been made up;

A-10

Where a business undertaking is held by the Applicant as per the provisions of section 344 and the Applicant has been in existence during any year or years prior to the tax year in which the application for registration is made, self-certified copies of the annual accounts of such business undertaking relating to such prior year or years (not being more than three years immediately preceding the year in which the said application is made) for which such accounts have been made up and self-certified copy of the report of audit as per the provisions of section 63 for such period in case where category I is not selected in Part B (Sl. No. 8(f));

A-11

Where the income of the Applicant includes any commercial activity as per the provisions of section 345 and the Applicant has been in existence during any year or years prior to the tax year in which the application for registration is made, self-certified copies of the annual accounts of such business relating to such prior year or years (not being more than three years immediately preceding the year in which the said application is made) for which such accounts have been made up and self-certified copy of the report of audit as per the provisions of section 63 for such period in case where category I is not selected in Part B (Sl. No. 8(f));

A-12

Self-certified copy of the documents evidencing adoption or modification of the objects in case where section code is 19, 20, 21 or 22 in Part B (Sl. No. 8(f));

A-13

Order passed wherein delay in filing of application for registration/approval has been condoned if code 4, 8, 12, 16 or 20 has been selected in Part B (Sl. No. 8(f));

A-14

Where “re-application” is selected in Part B (Sl. No. 8(a)), and the Applicant has submitted in the undertaking that the appeal against the earlier order issued in Form No. 107 has been withdrawn, copy of the letter/application submitted before the appellate forum for withdrawal of appeal;

A-15

Cause of delay in filing application (where application is with delay as per Part B (Sl. No. 8(a) and Part B (Sl. No. 8(b)) is “No”)

A-16

Cause of delay in filing re- application (where re-application is selected as per Part B (Sl. No. 8(a))

A-17

Detailed note on the activities of the Applicant.