Common application for registration of non-profit organisation or for approval for the purposes of deduction under section 133(1)(b)(ii)

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.... (a) section 332(3) (Table: Sl. No. 1); or (b) section 354(2) (Table: Sl. No. 1) 104 Commissioner being Commissioner of Income Tax (CPC). 2. Application for registration or approval 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 the 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 ....

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....he 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 surrend....

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....32(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 (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and (c) the applicant gives an undertaking that he - (i) has not made any appeal against the earlier order or has withdrawn the appeal filed before any appellate authority against such order; and ....