Form 104 under the Income Tax Act: Registration and Filing Guide

Introduction

Form 104 under the Income Tax Act helps newly established non-profit organizations apply for provisional registration or approval before commencing their charitable or religious activities. Introduced under the Income Tax Act, 2025, it replaces Form 10A under the Income Tax Act, 1961 and provides a streamlined online application process. In this blog, you’ll learn what Form 104 under the Income Tax Act, 2025 is, who can apply, its purpose, eligibility, required documents, the online filing process, key timelines, the differences between Form 104 and Form 10A, and how Ebizfiling can assist with the registration process.

Purpose of Form 104 under the Income Tax Act, 2025

Form 104 helps newly established non-profit organizations obtain provisional registration or approval before they begin their activities. This allows eligible organizations to meet legal requirements and access the applicable tax benefits under the Income Tax Act, 2025. Form 104 replaces Form 10A under the Income Tax Act, 1961 and serves as a single electronic application for newly formed charitable trusts, societies, Section 8 companies, and certain specified funds.

Form 104 is filed for the following purposes:

• To obtain provisional registration under Section 332(3) and claim tax benefits available to registered non-profit organizations.
• To obtain provisional approval under Section 354(2) so that donations received by eligible organizations qualify for tax deduction in the hands of donors under Section 133(1)(b)(ii).
• To simplify the registration process through a single online application with fewer documentation requirements and faster processing.

This form is specifically intended for organizations whose charitable or religious activities have not yet commenced. Once approved, the Income Tax Department issues Form 106 along with a Unique Registration Number (URN) confirming the provisional registration or approval.

Form 104 under the Income Tax Act vs Form 10A: Key Differences

Learn more about Society Registration in India, including its eligibility, registration process, required documents, and legal compliance.

Who Should File Form 104 under the Income Tax Act, 2025?

Form 104 is meant for non-profit organizations (NPOs) seeking provisional registration or provisional approval before commencing their charitable or religious activities. It can be filed by:

• Non-profit organizations seeking provisional registration under Section 332(3), provided they have not commenced activities and have not been registered under the specified provisions of the Income Tax Act, 1961 or the Income Tax Act, 2025.
• Registered non-profit organizations, regimental funds, or non-public funds established by the Armed Forces seeking provisional approval under Section 354(2), so that donations received become eligible for tax deduction for donors.

Read our detailed guide on Trust Registration to understand the registration process, eligibility, required documents, and legal requirements in India.

Documents Required for Form 104 Registration

Before starting the Form 104 registration process, it is advisable to keep the following documents ready to avoid delays during online filing:

• PAN of the organisation.
• Trust Deed, Memorandum of Association (MOA), Articles of Association (AOA), or other governing documents.
• Registration or incorporation certificate.
• FCRA registration certificate, if applicable.
• Self-certified financial statements for up to the previous three tax years, if applicable.
• A brief note on the proposed charitable or religious activities.
• Copies of any previous rejection or cancellation orders, if applicable.

Key Timelines and Validity of Form 104

• Filing Timeline: Form 104 can be filed at any time during the tax year from which provisional registration or approval is sought.
• Processing Time: The Commissioner of Income Tax (CPC) is required to pass an order in Form 106 within one month from the end of the month in which Form 104 is filed.
• Validity: The provisional registration or approval remains valid for three tax years or up to six months from the commencement of activities, whichever is earlier.
• Re-registration: Organizations must apply for regular registration or approval before the provisional validity expires to continue enjoying tax benefits.
• Withdrawal: If an error is identified after submission, Form 104 can be withdrawn within seven days from the date of filing.

How to Complete Form 104 Online Filing?

• Log in to the Income Tax e-Filing Portal using your registered credentials.
• Navigate to e-File > Income Tax Forms > File Income Tax Forms.
• Select Form 104 and choose the relevant assessment year from the drop-down menu.
• Select Prepare and Submit Online as the filing mode.
• Complete the form by providing all the required details and uploading the prescribed supporting documents.
• Verify and submit the application using a Digital Signature Certificate (DSC) or Electronic Verification Code (EVC), as applicable.

Ebizfiling Assistance for Form 104 Filing

Preparing and filing Form 104 requires selecting the correct registration category, arranging supporting documents, and complying with the applicable provisions of the Income Tax Act, 2025.

Ebizfiling supports organizations by:

• Evaluating eligibility for provisional registration or approval.
• Reviewing trust deeds, MOA, AOA, registration certificates, and other necessary documents.
• Preparing and submitting Form 104 through the Income Tax e-Filing Portal.
• Reviewing all details before submission to reduce errors and avoid delays.
• Assisting with responses to notices or clarification requests from the Income Tax Department.
• Providing complete support until Form 106 and the Unique Registration Number (URN) are issued.

After obtaining provisional registration, organizations must continue to meet annual compliance requirements. Ebizfiling also assists with Annual Filing for Trust to help ensure ongoing compliance.

Conclusion

Form 104 under the Income Tax Act provides a simpler way for newly established non-profit organizations to obtain provisional registration before beginning their activities. Submitting Form 104 accurately along with the required documents helps avoid unnecessary delays and facilitates the timely issuance of Form 106 and the Unique Registration Number (URN).

Frequently Asked Questions