Rule 181 - Common application for NPO registration or approval

NPO registration/approval common application. 181. (1) An application for registration under section 332 or approval under section 354 shall be made in Form No. 104, to the Commissioner of Income Tax (CPC), where it is an application for provisional registration or approval under section 332(3) [Table: Sl. No. 1] or section 354(2) [Table: Sl. No. 1]; and in Form No. 105, to the Principal Commissioner or Commissioner having jurisdiction over the applicant, where it is an application for registration or approval under section 332(3) [Table: Sl. Nos. 2 to 7] or section 354(2) [Table: Sl. Nos. 2 to 5]. (2) The application shall be accompanied by the documents, information and undertakings specified in the relevant Form. (3) The application shall be furnished electronically - under digital signature if the return of income is required to be furnished under digital signature, or otherwise through electronic verification code - and shall be verified by the person authorised to verify the return of income under section 265, as applicable to the applicant. (4) On receipt of an application in Form No. 104, the Commissioner of Income Tax (CPC) shall pass an order in writing in Form No. 106, issuing a 16-digit alphanumeric Unique Registration Number (URN) and granting registration under section 332(8) or approval under section 354(4), or both. (5) Form No. 104 shall be considered non est and not further proceeded with, where activities have already commenced or the organisation has already been registered under any specified provision. (6) Registration, approval, or the URN issued under sub-rule (4) may be cancelled by the Principal Commissioner or Commissioner referred to in sub-rule (1) [Table: Sl. No. 2], after providing an opportunity of being heard, where Form No. 104 contains false or incorrect information or fails to comply with sub-rule (3). (7) Where registration, approval, or URN is cancelled under sub-rule (6), it shall be considered to have never been granted or issued. (8) An applicant may surrender registration or approval granted under sub-rule (4) if it has not claimed benefits under Part B of Chapter XVII of the Act, or under specified provisions of the repealed Income-tax Act, 1961 (Section 10(23C)(iv)/(v)/(vi)/(via), or Sections 11/12), in its return for any tax year including the year of surrender, and it undertakes not to claim such benefits in future. (9) Where registration or approval is surrendered under sub-rule (8), it 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, either issuing a URN and granting registration or approval, rejecting the application, rejecting the application and cancelling existing registration/approval, or granting registration/approval under one section code while rejecting the application under another mentioned in the Form. (11) An applicant may withdraw its application for registration or approval if the withdrawal request is made within seven days of filing. (12) Where an earlier order in Form No. 107 rejected the application or cancelled registration/approval, the applicant may re-apply in Form No. 105 within one month from the end of the month of that order, if the rejection/cancellation was due to failure to provide sought documents/information, not availing a hearing opportunity, or trust-deed-term ineligibility (since modified); the applicant has explained the failure or ineligibility; and the applicant undertakes it has not appealed, or has withdrawn any appeal against, the earlier order and will not appeal it. (13) An applicant is allowed only one such re-application opportunity under sub-rule (12). (14) A re-application under sub-rule (12), where the original order was issued under section 332(7)(b) or 354(3)(b), is treated as a fresh application, with the time limit for passing an order continuing to be governed by section 332(3) or 354(2), as applicable. (15) Where an applicant notices an erroneous section code or nature of activity in a Form No. 105 application, it may request correction before the Principal Commissioner or Commissioner at any time before the Form No. 107 order is passed, and the authority may allow such correction. (16) In this rule, "specified provision" has the meaning assigned to it in section 355(m).