Section 332 — Application for registration

(1) The 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 (21 of
1860), or under any law in force in India; or
( 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); 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 64[Schedule VII (Table: Sl. Nos. 17
to 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 com -
mencement of the Income-tax Act, 1961 (43 of 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.
TABLE
Sl.
No.
Case Time limit for
furnishing
application
Time limit for
passing order
Validity of
registration
A B C D E
1. Where the activities
of the applicant have
not commenced and it
has not been registered
under any specified
provision at any time
before making the ap -
plication.
At any time during
the tax year begin-
ning from which
registration is
sought.
One month from
the end of the
month in which
application is
made.
Three tax years
commencing
from the tax year
in which such ap-
plication is made.
64. Substituted for “Schedule VII (Table: Sl. No. 10) to (Table: Sl. No. 19)” by the Finance Act,
2026, w.e.f. 1-4-2026.
Sl.
No.
Case Time limit for
furnishing
application
Time limit for
passing order
Validity of
registration
A B C D E
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 ap -
plication.
At any time
during the tax
year, beginning
from which regis-
tration is sought.
Six months from
the end of the
quarter in which
application is
made.
Five tax years
commencing
from the tax year
in which such ap-
plication is made.
3. Where the applicant
has been granted pro -
visional registration
and activities have
commenced.
Within six months
of the commence-
ment of activities.
Six months from
the end of the
quarter in which
application is
made.
Five tax years
commencing
from the tax year
in which such ap-
plication is made.
4. Where the provisional
registration of the ap -
plicant is due to expire
and activities have not
commenced.
At least six months
prior to the expiry
of the provisional
registration.
Six months from
the end of the
quarter in which
application is
made.
Five tax years
following the tax
year in which
such application
is made.
5. Where the registration
of the applicant is due
to expire, other than
cases mentioned at
serial number 4.
At least six months
prior to the expiry
of the registra -
tion.
Six months from
the end of the
quarter in which
application is
made.
Five tax years
following the tax
year in which
such application
is made.
6. Where the registration
of the applicant has
become inoperative
due to switching over
of regime under sec -
tion 333.
At any time during
the tax year begin-
ning from which
the registration is
sought to be made
operative.
Six months from
the end of the
quarter in which
application is
made.
Five tax years
commencing
from the tax year
in which such ap-
plication is made.
7. Where the applicant,
being a registered
non-profit organisa -
tion, has adopted or un-
dertaken modification
of its objects which do
not conform to the con-
ditions of registration.
Within thirty days
of the date of such
adoption or mod-
ification
Six months from
the end of the
quarter in which
application is
made.
Five tax years
commencing
from commence-
ment of the tax
year in which
such application
is made.
(4) In case the application under sub-section (3) is made beyond the time allowed
in column C of the Table specified in the said sub-section, the Principal Commis -
sioner or Commissioner may, if he considers that there is a reasonable cause for
delay in furnishing the application, condone such delay and such application shall
be deemed to have been made within time.
(5) In case the application is made under sub-section (3) (Table: Sl. Nos. 3 to 7), and
the total income of such applicant, without giving effect to the provisions of this
Part, does not exceed five crore rupees during each of the two tax years, preceding
the tax year in which such application is made, the provisions of (Table: Sl. Nos.
3.E to 7.E) of the said sub-section, shall have effect as if for the words “five years”,
the words “ten years” had been substituted.
(6) If any application for registration is not made within the time specified in
sub-section (3) (Table: Sl. No. 3.C, 4.C, 5.C or 7.C) and the delay in filing such
application is not condoned under sub-section (4), such person shall be liable to
pay tax on accreted income under section 352.
(7) The Principal Commissioner or Commissioner shall, on an application made
by an applicant in any of the cases specified in sub-section (3) (Table: Sl. Nos. 2
to 7), call for such documents or information or make such inquiries as he thinks
necessary in order to satisfy himself about the genuineness of activities, and the
compliance of such requirements of any other law as are material for the purpose
of achieving its objects, and—
( a) if he is so satisfied about the objects and the genuineness of the activities
and compliance of such requirements of any other law in force, shall
pass an order in writing granting registration; or
( b) if he is not so satisfied, after affording a reasonable opportunity of being
heard to the applicant shall,—
( i) pass an order in writing rejecting the application, where the
application was made in any of the cases specified in sub-section
(3) (Table: Sl. No. 2 or 6); or
( ii) pass an order in writing rejecting the application and also cancel-
ling the registration in any other case specified in sub-section (3)
(Table: Sl. No. 3, 4, 5 or 7),
and send a copy of the said order to the applicant and the Assessing Officer.
(8) Where an application has been made in any of the cases specified in sub-section
(3) (Table: Sl. No. 1), the Principal Commissioner or Commissioner shall grant
provisional registration.
(9) Where the registration of a person, granted prior to the 1st April, 2021 under the
specified provision of the Income-tax Act, 1961 (43 of 1961), has expired and such
person makes an application for registration under this Part, the Principal Com -
missioner or Commissioner may, if he considers that there is a reasonable cause for
delay in making such application, condone such delay and grant registration to such
person under this Part within three months from the end of the month in which the
application is made, which shall be valid for five years from the commencement of
the tax year 2021-2022.
(10) The order under sub-sections (7), (8) and (9) shall be passed in the form and
manner, as may be prescribed.