Rule 181 sets the common application for registration under section 332 or approval under section 354 — Form No. 104 to the Commissioner (CPC) for provisional registration, Form No. 105 to the jurisdictional Commissioner otherwise — with the order forms, a 16-character Unique Registration Number, cancellation, surrender, withdrawal and re-application.
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Rules 2026 · Rule 181
Common application for registration of non-profit organisation or for approval for the purposes of deduction under section 133(1)(b)(ii)
Rules 131-200
Which form (sub-rule 1). Provisional registration or approval under section 332(3) [Table: Sl. No. 1] or section 354(2) [Table: Sl. No. 1] is applied for in Form No. 104 to the Commissioner of Income-tax (CPC). Registration or approval under section 332(3) [Table: Sl. Nos. 2 to 7] or section 354(2) [Table: Sl. Nos. 2 to 5] is applied for in Form No. 105 to the Principal Commissioner or Commissioner having jurisdiction over the applicant. The application carries the documents, information and undertakings the form specifies, is furnished electronically (under digital signature if the return must be, otherwise through electronic verification code) and is verified by the person authorised to verify the return under section 265 (sub-rules 2 and 3).
Provisional registration (sub-rules 4 to 9). On Form No. 104, the Commissioner (CPC) passes an order 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. Form 104 is treated as non est where activities have commenced or the applicant is already registered under a specified provision. The Principal Commissioner or Commissioner may cancel the registration, approval and URN, after a hearing, if the form contains false or incorrect information or does not comply with sub-rule (3); a cancelled registration is treated as never granted. The applicant may surrender it if it has not claimed benefits under Part B of Chapter XVII or the corresponding provisions of the Income-tax Act, 1961 as it existed before repeal for any tax year including the year of surrender, and undertakes not to claim them; a surrendered registration is deemed never granted.
Regular registration (sub-rules 10 to 15). On Form No. 105 the Principal Commissioner or Commissioner passes an order in Form No. 107 that issues a URN and grants registration or approval, rejects the application, rejects it and cancels the registration or approval, or grants it under one section code and rejects it under another. The applicant may withdraw within seven days of filing. After a rejection or cancellation, the applicant may re-apply once in Form No. 105 within one month from the end of the month of the order if the order was for failure to give documents or information sought under section 332(7), not attending a hearing, or ineligibility because of terms in the trust deed (since modified), gives the reasons, and undertakes not to appeal or withdraws any appeal. A re-application after an order under section 332(7)(b) or 354(3)(b) is treated as a fresh application on the original time limits. An erroneous section code or nature of activity can be corrected on request before the Form No. 107 order.
Definition (sub-rule 16). "Specified provision" is as in section 355(m).