he following persons may, for claiming benefits under this Part
as a registered non-profit organisation, make an application for registration in such form and manner, as may be prescribed, to the Principal Commissioner or Commissioner:–– (a) a public trust; or (b) a society registered under the Societies Registration Act, 1860, or under any law in force in India; or (c) a company registered under section 8 of the Companies Act, 2013 or the companies registered under section 25 of the Companies Act, 1956 and deemed to have been registered in pursuance of section 465(2)(g) of the Companies Act, 2013; or (d) a University established by law or any other educational institution affiliated thereto or recognised by the Government; or (e) an institution financed wholly or in part by the Government or a local authority; or (f) any person as referred to in Schedule III (Table: Sl. No. 27) to (Table: Sl. No. 29) and (Table: Sl. No. 36) and in Schedule VII (Table: Sl. No. 10) to (Table: Sl. No. 19) and (Table: Sl. No. 42); or (g) any other person notified by the Board in this behalf. (2) A person referred to in sub-section (1) shall be eligible for registration, if–– (a) such person is constituted or registered or incorporated in India for carrying out one or more charitable purposes, as referred to in section 2(23) or one or more public religious purposes; and (b) the properties of such person are held for the benefit of the general public under an irrevocable trust–– (i) wholly for charitable or religious purposes in India; or (ii) partly for charitable or religious purposes in India, if such person was constituted or registered or incorporated prior to the commencement of the Income-tax Act, 1961. (3) Every application in respect of the cases specified in column B of the Table below shall be made to the Principal Commissioner or Commissioner within the time provided in column C of the said Table, who shall, on receipt of such application, follow the procedure provided in this section and shall pass an order within the time specified in column D of the said Table, and registration, if granted, shall be valid for a period specified in column E thereof.
Income–tax Act, 2025 [Sec 302-355] Table Sl. No. Case Time limit for Time limit Validity of furnishing for passing registration application order A B C D E 1. Where the At any time One month Three tax activities of during the tax from the end years year beginning of the month commencing the applicant from which in which from the tax have not registration is application is year in which commenced sought. made. such and it has not application is been made. registered under any specified provision at any time before making the application. 2. Where the At any time Six months Five tax activities of during the tax from the end years the applicant year, beginning of the quarter commencing have from which in which from the tax commenced registration is application is year in which and it has not sought. made. such been application is registered made. under any specified provision at any time before making the application.
Sl. No. Case Time limit for Time limit Validity of furnishing for passing registration application order A B C D E 3. Where the Within six Six months Five tax applicant has months of the from the end years been granted commencement of the quarter commencing provisional of activities. in which from the tax registration application is year in which and activities made. such have application is commenced. made. 4. Where the At least six Six months Five tax provisional months prior to from the end years registration of the expiry of the of the quarter following the the applicant is provisional in which tax year in due to expire registration. application is which such and activities made. application is have not made. commenced. 5. Where the At least six Six months Five tax registration of months prior to from the end years the applicant is the expiry of the of the quarter following the due to expire, registration. in which tax year in other than cases application is which such mentioned at made. application is serial number 4. made. 6. Where the At any time Six months Five tax registration of during the tax from the end years the applicant year beginning of the quarter commencing has become from which the in which from the tax inoperative registration is application is year in which due to sought to be made. such switching over made operative. application is of regime made. under section 333.