Complete Practical Guide to Income Tax Form 104 for Non-Profit Organisations

Non-profit entities that are newly set up and have not started charitable or religious activities often face a timing issue: they need registration and approval to claim exemptions and to enable donors to claim deductions, but their operations are yet to commence.

Form No. 104 under the Income-tax Act, 2025 directly addresses this situation. It is a single, consolidated online application for:

  • Provisional registration under section 332(3); and/or
  • Provisional approval under section 354(2)

for eligible non-profit organisations and specified funds whose activities have not yet begun.

This guide explains:

  • Who can use Form No. 104
  • When and how to file it
  • Documents to keep ready
  • How the Commissioner of Income Tax (CPC) processes the form
  • Practical compliance points, risks and common pitfalls

1. Position of Form No. 104 in the Income-tax Framework

For context, the earlier regime used Form 10A under the Income-tax Rules, 1962. Under the new structure:

  • Old name: Form 10A (Income-tax Rules, 1962)
  • New name: Form No. 104 (Income-tax Rules, 2026)

The corresponding provisions are:

  • Under the Income-tax Act, 1961:

    • fifth proviso to section (1) of section 35(1)
    • section 12A(1)(ac)
    • section 80G(5)(vi)

  • Under the Income-tax Act, 2025:

    • section 332(3) (Table: Sl. No. 1)
    • section 354(2) (Table: Sl. No. 1)

  • Under the Income-tax Rules, 1962:

    • Rule 5CA, Rule 11AA, Rule 17A

  • Under the Income-tax Rules, 2026:

    • Rule 181

In the new regime, Form No. 104 becomes the unified intake form for provisional registration/approval of non-profit organisations that meet the statutory conditions.

2. What Exactly Is Form No. 104?

2.1 Purpose and scope

Form No. 104 is a common electronic application used in two broad scenarios:

  1. Provisional registration under section 332(3)

    • For a non-profit organisation that falls within section 332(1) of the Act and seeks to access benefits available to registered non-profit organisations under the Income-tax Act, 2025.

  2. Provisional approval under section 354(2)

    • For:
      • A registered non-profit organisation; or
      • A regimental Fund or Non-public Fund set up by the armed forces of the Union, as specified in Schedule VII (Table: Sl. No. 1) of the Act,
    • So that donations received by such entities qualify for deduction in the hands of the donor under section 133(1)(b)(ii) of the Act.

Key benefit
Once provisional registration or provisional approval is granted, the non-profit can claim exemption benefits, and donors can claim deductions under section 133(1)(b)(ii), subject to satisfaction of other conditions.

3. Who Can File Form No. 104?

Applicants fall into two distinct categories:

3.1 Category 1 – New non-profit organisations seeking provisional registration

Entities under this category must satisfy all of the following:

  • They are non-profit organisations referred to in section 332(1) of the Act.
  • Their activities have not commenced as on the date of application.
  • They have not been registered earlier under any of the following:
    • section 12A, section 12AA or section 12AB of the Income-tax Act, 1961
    • section 10(23C) of the Income-tax Act, 1961
    • section 332 of the Income-tax Act, 2025 (specified provision)
  • They fulfil all conditions of section 332(2) of the Act, such as:
    • Registration or incorporation in India
    • Charitable and/or religious objects, etc.

These are typically newly formed trusts, societies, Section 8 companies, or similar entities that are yet to start operations but want to lock in their provisional tax benefit position in advance.

3.2 Category 2 – Registered non-profit organisations / specified funds seeking provisional approval

This category includes:

  • A registered non-profit organisation; or
  • Any regimental Fund or Non-public Fund established by the armed forces of the Union and mentioned in Schedule VII (Table: Sl. No. 1),

where:

  • The activities of the applicant have not commenced, and
  • The entity seeks provisional approval under section 354(2) so that donations received are eligible for deduction in the hands of donors under section 133(1)(b)(ii).

These applicants may already exist as registered entities but have not yet begun their charitable or specified activities.

4. Is Filing Form No. 104 Compulsory?

Form No. 104 is mandatory only for entities that:

  • Have not commenced activities, and
  • Intend to obtain:
    • Provisional registration under section 332(3); or
    • Provisional approval under section 354(2); or
    • Both of the above.

If the assessee does not seek provisional benefits or has already started activities and needs regular registration/approval, Form No. 104 is not the applicable form.

5. When and How Often Can Form No. 104 Be Filed?

5.1 Time limit for filing

Under section 332(2) and section 354(2) of the Income-tax Act, 2025:

  • Form No. 104 may be filed at any time during the tax year from which:
    • Provisional registration is sought, or
    • Provisional approval is sought.

There is no fixed due date like a return filing deadline; it is event-based and linked to the tax year of intended benefit.

5.2 Frequency of filing