Form 105: Application for NPO registration under section 332 or approval under section 354

181. Common application for registration of non -profit organisation or for approval for the purposes of deduction under section 133(1)(b)(ii). — (1) An application for registration under section 332 or approval under section 354, in such cases as specified in column B of the following Table shall be made in the Form specified in column C, to the authority specified in column D thereof: Table Sl. No. Case Form No. Authority A B C D 1. Application for provisional registra- tion or approval is made under: (a) section 332(3) (Table: Sl. No. 1); or (b) section 354(2) (Table: Sl. No. 1) 104 Commissioner being Commissioner of I n- come Tax (CPC). 2. Application for registration or approv- al is made under: (a) section 332(3) (Table: Sl. Nos. 2 to 7); or (b) section 354(2) (Table: Sl. Nos. 2 to 5) 105 Principal Commissioner or Commissioner having jurisdiction over the applicant. (2) The application shall be accompanied by th e documents, information and undertakings as specified in the Form relevant to such application. (3) The application shall be — (a) furnished electronically — (i) under digital signature, if the return of income is required to be furnished under digital signature; (ii) through electronic verification code, in a case not covered under sub -clause (i); and (b) verified by the person who is authorised to verify the return of income under section 265, as applicable to the applicant. (4) On recei pt of an application in Form No. 104, the Commissioner of Income Tax (CPC), shall pass an order in writing in Form No. 106, by issuing a 16 -digit alphanumeric Unique Registration Number (URN) and granting registration under section 332(8) or granting approval under section 354(4), or both. (5) The Form 104 shall be considered non -est and shall not be further proceeded with where the activities have commenced or it has been registered under any specified provision. [PDF PAGE 141] [भाग II—खण्‍ ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 1673 (6) The registration or approval granted in Form No. 106 and Unique Registration Number (URN), issued under sub - rule (4), may be cancelled by the Principal Commissioner or Commissioner, as referred to in sub -rule (1) [Table: Sl. No. 2] after providing an opportunity of being heard to the applica nt, if, at any point of time it is noticed that Form No. 104, — (a) contains any false or incorrect information; and (b) does not comply with the requirements of sub-rule (3). (7) Where the registration or approval granted or URN issued under sub -rule ( 4) is cancelled by the Principal Commissioner or Commissioner, such registration or approval or URN shall be considered to have never been granted or issued. (8) The applicant may surrender the registration or approval granted under sub-rule (4) if the applicant — (a) has not claimed benefits, in its return of income for any tax year including the tax year in which such surrender of registration or approval is made, under, - (i) Part B of Chapter XVII of the Act; or (ii) section 10(23C)(iv) or (v) or (vi ) or (via) of the Income -tax Act, 1961 (43 of 1961), as it existed prior to its repeal; or (iii) section 11 or section 12 of the Income -tax Act, 1961 (43 of 1961), as it existed prior to its repeal; and (b) gives an undertaking that no claim of benefits shall be made in the return of income for any tax year under the provisions referred to in clause (a). (9) Where applicant surrenders the registration or approval as per the provisions of sub -rule (8), s uch registration or approval shall be deemed to have never been granted. (10) On receipt of an application in Form No. 105, the Principal Commissioner or Commissioner, shall pass an order in writing in Form No. 107, for any of the following: — (a)issuing a 16 -digit alphanumeric Unique Registration Number (URN) and granting registration or approval; or (b) rejecting the application; or (c) rejecting the application and also cancelling the registration or approval; or (d) granting registration or approval u nder one section code as mentioned in Form and rejecting the application under the other section code mentioned in the application. (11) The applicant shall be allowed to withdraw the application for registration or approval if such a request for withdrawal is made within seven days of filing of application. (12) Where an order in Form No. 107 (herein referred to as the earlier order) has been issued by rejecting the application or cancelling the registration or approval or both, the applicant may re -apply in Form No. 105 within one month from the end of the month in which said order is passed, if the following conditions are satisfied: — (a) such rejection or cancellation is on account of — (i) failure of the applicant to provide all or any of the documen ts or information as sought by the Principal Commissioner or Commissioner under section 332(7); or (ii) not availing an opportunity of being heard; or (iii) ineligibility of the applicant on account of certain terms contained in the trust deed; (b) the applicant has provided the reasons for — (i) the failure to provide necessary information or documents; or (ii) not availing the opportunity to be heard; or [PDF PAGE 142] 1674 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (iii) ineligibility of the applicant on account of certain terms contained in the trust deed which has been modified on or before the date of re-application; and (c) the applicant gives an undertaking that he — (i) has not made any appeal against the earlier o rder or has withdrawn the appeal filed before any appellate authority against such order; and (ii) shall not file any appeal before any appellate authority against the earlier order. (13) The applicant shall be allowed only one time opportunity to re-apply under sub-rule (12). (14) The re -application made under sub -rule (12), where the order was issued under section 332(7)(b) or 354(3)(b), shall be considered to be a fresh application and the time limit for passing order shall continue to be governed by the provisions of section 332(3) or 354(2), as the case may be, and the provisions of this rule shall apply accordingly. (15) Where the applicant notices that the application in the Form No. 105 has been made by furnishing an erroneous section code or erroneous nature of activity as specified in the said Form, — (a) the applicant may furnish a request for correction before the Principal Commissioner or the Commissioner, at any time before passing of the order in Form No. 107; and (b) the Principal Commis sioner or the Commissioner on receipt of such request, may allow such correction. (16) In this rule, ―specified provision‖ shall have the meaning assigned to it in section 355(m).