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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 prescribed, to the Principal Commissioner or Commissioner:––

(a) a public trust;

(b)
a society registered under the Societies Registration Act, 1860, or under any law in force in India;
(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;
(d)
a University established by law or any other educational institution affiliated thereto or recognised by the Government;
(e)
an institution financed wholly or in part by the Government or a local authority;
(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.
(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, or both; and

(b) the properties of such person are held under an irrevocable trust for the benefit of the general public,––

(i) wholly for charitable or religious purposes; 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 sub-sections (6) and (7) 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 Time limit for Validity of furnishing passing order registration application A B C D E 1. Where At any Three Three tax the activities time during the months from years of the tax year the end of the commencing applicant have beginning from month in from the tax not which which year in which commenced registration is application is such and it has not sought. made. application is been made. registered under any specified provision at any time before making the application. 2. Where At any Six Five tax the activities time during the months from years of the tax year, the end of the commencing applicant have beginning from quarter in from the tax commenced which which year in which and it has not registration is application is such been sought. made. application is registered made. under any specified provision at any time before making the application. 3. Where Within Six Five tax the applicant six months of months from years has been the end of the commencing granted commencement quarter in from the tax provisional of activities. which year in which registration application is such and activities made. application is have made. commenced. 4. Where At least Six Five tax the provisional six months months from years registration of prior to the end of the following the applicant is expiry of the quarter in tax year in due to expire provisional which which such and activities registration. application is application is have not made. made. commenced. A B C D E 5. Where At least Six Five tax the registration six months months from years of the applicant prior to the end of the following the is due to expire, expiry of the quarter in tax year in 5 other than cases registration. which which such mentioned at application is application is serial number made. made. 4. 6. Where At any Six Five tax the registration time during the months from years of the applicant tax year the end of the commencing has become beginning from quarter in from the tax inoperative which the which year in which due to registration is application is such switching over sought to be made. application is of regime made operative. made. under section 333. 7. Where Within Six Five tax the applicant, thirty days of months from years being a the date of such the end of the commencing registered adoption or quarter in from non-profit modification. which commencement organisation, application is of the tax year has adopted or made. in which such undertaken application is modification made. of its objects.
(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 Commissioner 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 as to the compliance of such requirements of any other law as are material for the purpose of achieving its objects, and the genuineness of activities and–– (a) if he is so satisfied about the objects and the genuineness of the activities and compliance of the requirements of any other law in force, shall pass an order 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 rejecting the application, where the application was made in the 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 cancelling the registration in any other case specified in sub-section (3)(Table: Sl. Nos. 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, registered prior to the 1st April, 2021 under the specified provision of the Income-tax Act, 1961 has expired and such person makes an application for registration under this Part, the Principal Commissioner 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 prescribed.