TaxTMI 
TaxTMI 
Application for registration of non-profit organisation under section 332 or approval under section 354
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.... If (b) is Yes, the date of such an order condoning the delay: (d) Reference number of order referred at (c): (e) Application under section: (i) 332 (ii) 354 (iii) Both (f) Section Code (refer note 4(f)): (g) Application for grant of approval or registration (as per section 332 and 354): 5 Years/ 10 Years 9. If "re-application" as per Sl. No. 8(a), the provide the following details: (a) Application Reference Number (ARN) of original Form No. 105: (b) Date of passing earlier order in Form No. 107: (c) Whether this Form is being filed withing one month from the end of the month in which order mentioned in (b) is passed: Yes/No (d) Whether the Applicant made an appeal before any appellate forum against the order referred in (b): Yes/No (e) If Yes in (d), then has appeal been withdrawn as on the date of filing this application: Yes/No ^3[III. Incorporation/ Constitution Details] 10. Nature of Applicant: (refer note 5) 11. Nature of activities (refer....
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....bsp; 21. In case if any of persons (as mentioned in Sl. No. 20) is not an individual then provide the following details of the natural persons who are beneficial owners (5% or more) of such person as on the date of application: Sl. No. Name of the person not being a natural person in Sl. No. 20 Name of the beneficial owner Unique Identification Number (refer Note 12) ID Code (refer Note 12) Address Percentage of beneficial ownership A B C D E F G 1. 2. (Repeat, if required) ^9[VI. Operation Details] 22. Details of institutions: Name of institution Nature of activity (refer Note 13) Category of activity (refer Note 13) Address Whether owned by the Applicant (Yes/No) Person-in-charge Name Contact Number E-mail Id 23. Details of all Accounts held by the Applicant at the time of application in a financial institution (refer Note 14): Sl. No....
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....t Year 1 Year 2 29. Income received in three tax years immediately preceding the tax year in which application is made: Tax Year Regular Income Grants received from Central or State Government Grants received from Companies under Corporate Social Responsibility Other Specific Grants Corpus donations Total Income Year 1 Year 2 Year 3 ^15[IX. Religious Activities] 30. Whether the non-profit organisation or fund has incurred any expenditure of religious nature (refer Note 15): Yes/No 31. If Yes in Sl. No. 30, provide the following details for three tax years immediately preceding the tax year in which application is made: Tax Year Total Income Expenditure of Religious Nature Percentage to Total Income Year 1 Year 2 Year 3 ^16[X. Attachments] 32. Other details to be provided as separate enclosure: (attach as p....
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.... ^20[(d)] if order for condonation of delay, as referred to in Part B (Sl. No. 8(b)) has already been passed, the Applicant shall mention the reference number of such order in Part B (Sl. No. 8(d)). ^21[(e)] the Applicant should mention whether he is making application as per the provisions of section 332 or section 354 or both. ^22[(f)] for "Section code", select: - (i) one from each category, if both are selected in Part B (Sl. No. 8(e)); (ii) from category-I only, if section 332 is selected in Part B (Sl. No. 8(e)); (iii) from category-II only, if section 354 is selected in Part B (Sl. No. 8(e)). Sl. No. Section Case Whether application made with/without delay/with condonation of delay Section Codes 1. section 332(3) (Table: Sl. No. 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 application. [only code 02 is applicable where "reapplication" is selected in Part B (Sl. No. 8(a))] First-time application 01 Reapplication as per rule 181(12) 02 2. section 332(3) (Table: Sl. No. 3) ....
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....of the Applicant has become inoperative due to switching over of regime under section 333. [only code 16 is applicable where "application with delay" is selected in Part B (Sl. No. 8(a)) and "Yes" is selected in Part B (Sl. No. 8(b))] [only code 17 is applicable where "application with delay" is selected in Part B (Sl. No. 8(a)) and "No" is selected in Part B (Sl. No. 8(b))] [only code 18 is applicable where "reapplication" is selected in Part B (Sl. No. 8(a))] Application without delay 15 Application with delay where delay has already been condoned 16 Application with delay where delay is requested to be condoned u/s 332(4) with this application 17 Reapplication as per rule 181(12) 18 6. section 332(3) (Table: Sl. No. 7) Where the Applicant, being a registered non-profit organisation, has adopted or undertaken modification of its objects. [only code 20 is applicable where "application with delay" is selected in Part B (Sl. No. 8(a)) and "Yes" is selected in Part B (Sl. No. 8(b))] [only code 21 is applicable where "application with delay" is selected in Part B (Sl. No. 8(a)) and "No" is selected in Part B (Sl. No. 8(b))] [only c....
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....Code 1. Schedule III [Table: Sl. No. 27 to 29] Specified Investor Protection Fund 09 2. Schedule III [Table: Sl. No. 36] or Schedule VII [Table: Sl. No. 42] Specified body or authority or Board or Trust or Commission 10 3. Schedule VII [Table: Sl. No. 10 to 16] Specified fund or foundation or kosh 11 4. Schedule VII [Table: Sl. No. 17 to 19] Specified university, hospital or other institution 12 (c) if code 09 is selected in Note 5(b), select from the following codes: - Sl. No. Reference Sl. No. of Table in Schedule III Particulars Code 1. 27 any Investor Protection Fund set up by recognised stock exchanges in India, either jointly or separately 13 2. 28 Any Investor Protection Fund set up by commodity exchanges in India, either jointly or separately 14 3. 29 Any Investor Protection Fund set up as per the regulations by a depository. 15 (d) if code 10 is selected in Note 5(b), select from the following codes: - Sl. No. Reference Schedule Category Code 1. Schedule III [Table: Sl. No. 36] A body or authority or Board or Trust or Commission (by whateve....
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.... 7. In Part B (Sl. No. 13), - ^23[(a)] "formation" means incorporation, creation or registration under the statute in which Applicant is formed such as Companies Act, 2013 (18 of 2013), the Society Registration Act, 1860 (21 of 1860) or the Indian Trust Act, 1882 (2 of 1882); ^24[(b)] "Unique number" shall mean registration number under the respective laws (as referred in (a)) such as Corporate Identification Number (CIN) under the Companies Act, 2013 (18 of 2013). 8. In Part B (Sl. No. 14), select any one or more of the following objects, if "charitable" or "public religious and charitable" is selected: - (I) Relief of poor (II) Education (III) Medical relief (IV) Yoga (V) Preservation of Environment (including watersheds, forests and wildlife) (VI) Preservation of Monuments or Places or Objects of Artistic or Historic interest (VII) Advancement of any other objects of general public utility 9. In Part B (Sl. No. 17) select from the following: - (a) Income-tax Act, 1961 (43 of 1961) (as it existed prior to its repeal): - Sl. No. Provisions 1. section 12AB(1)(a) 2. section 12AB(1)(b) 3.....
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....if PAN is not available: - Type of Identification ID Code Passport number 2 Elector's photo identity number 3 Taxpayer Identification Number of the country where the person resides 4 13. In Part B (Sl. No. 22), - (a) details of institutions being managed/controlled/administered/owned by the Applicant shall be provided; (b) for "Nature of activity" of the Details of institutions being managed/controlled/administered/owned by the Applicant select one of the following: - (I) School (II) College (III) University (IV) Hospital (V) Yoga Institute (VI) Religious places (VII) Any other institution, specify (c) in column "Category of activity", select one from the following: - (I) Charitable (II) Religious (III) Commercial 14. Financial institution means as institution being a banking company or a co-operative bank to which the Banking Regulation Act, 1949 (10 of 1949) applies (including any bank or banking institution referred to in section 51 of that Act). 15. In Part B (Sl. No. 30 and 31), only if Applicant selects code 23 to 26 in Part B (Sl. No. 8(f)), then Part B (Sl....
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.... year in which the said application is made) for which such accounts have been made up; A-10 Where a business undertaking is held by the Applicant as per the provisions of section 344 and the Applicant has been in existence during any year or years prior to the tax year in which the application for registration is made, self-certified copies of the annual accounts of such business undertaking relating to such prior year or years (not being more than three years immediately preceding the year in which the said application is made) for which such accounts have been made up and self-certified copy of the report of audit as per the provisions of section 63 for such period in case where category I is not selected in Part B (Sl. No. 8(f)); A-11 Where the income of the Applicant includes any commercial activity as per the provisions of section 345 and the Applicant has been in existence during any year or years prior to the tax year in which the application for registration is made, self-certified copies of the annual accounts of such business relating to such prior year or years (not being more than three years immediately preceding the year in which the said application is m....