Form 10A of the Income Tax Act: Filing Guide and Eligibility

Introduction

Form 10A of the Income Tax Act is the online application that eligible trusts, societies, institutions, hospitals, and other non-profit organizations use to apply for registration or approval to claim Tax exemption under the Income Tax Act. The form must be submitted online to the Principal Commissioner or the Commissioner authorized by the CBDT through the Income Tax e-Filing Portal in the prescribed format. Filing Form 10A enables eligible organizations to obtain or continue their registration and claim the tax benefits available under the Income Tax Act.

In this article, you’ll learn about the purpose of Form 10A, eligibility, required documents, the filing procedure, and the key changes introduced under the Income Tax Act, 2025.

What is Form 10A of the Income Tax Act?

Form 10A is the prescribed online application through which eligible charitable and religious organizations apply for registration, provisional registration, or approval under the Income Tax Act. The form is filed online through the Income Tax e-Filing Portal along with the prescribed documents and organizational details. The form commonly used to apply for registration, provisional registration, or approval under Sections 12AB, 80G, and certain provisions of Section 10(23C).

Form 10A has been renumbered as Form 104 under the Income Tax Act, 2025. However, taxpayers may still come across references to Form 10A while dealing with registrations granted under the earlier law.

Benefits of Filing Form 10A of the Income Tax Act

• Enables eligible organizations to obtain registration under Sections 12AB, 80G, and other applicable exemption provisions.
• Allows registered organizations to claim the tax exemption benefits available under the Income Tax Act.
• Meets the mandatory registration requirements prescribed under the applicable provisions of the Act.
• Enhances credibility among donors, CSR contributors, government authorities, and other stakeholders.
• Supports timely compliance, helping reduce delays and avoid unnecessary departmental queries.

If you are applying as a charitable organization, you can also learn about the 12A and 80G Registration for NGOs and the complete registration process.

Who should file Form 10A of the Income Tax Act?

Organizations that have not yet been legally established should first complete the Trust Registration process before applying for registration under Sections 12AB and 80G.

Documents Required for Filing Form 10A of the Income Tax Act

The following are the Documents Required for Filing Form 10A under the Income Tax Act.

1. Trust Deed, Memorandum of Association (MOA), or other constitutional documents of the trust, society, institution, or Section 8 company.
2. Registration certificate issued by the relevant authority, such as the Registrar of Societies, Registrar of Companies (ROC), or Registrar of Public Trusts.
3. Permanent Account Number (PAN) of the trust, society, institution, or Section 8 company.
4. Copy of the existing registration or approval order, wherever applicable.
5. Self-certified copies of the annual accounts and financial statements for up to the previous three financial years, wherever applicable.
6. A brief note describing the activities carried out by the organization.
7. Documents evidencing the adoption or modification of the organization’s objects, if any changes have been made.
8. FCRA Registration Certificate, if the organization is registered under the Foreign Contribution (Regulation) Act, 2010.
9. Copy of any order rejecting an earlier application for registration under Sections 12A, 12AA, or 12AB, wherever applicable.
10. Accounts and audit reports relating to any business undertaking carried on by the trust or institution, wherever permitted under the Income Tax Act.

Procedure for Filing Form 10A of the Income Tax Act

1. Visit the Income Tax e-Filing Portal at https://www.incometax.gov.in.
2. Log in using the PAN of the organization as the User ID and enter the password.
3. Click e-File > Income Tax Forms > File Income Tax Forms.
4. Under the Income Tax Act, 1961, select Form 10A. For filings under the Income Tax Act, 2025, select Form 104 (Erstwhile Form 10A), wherever applicable.
5. The organization’s PAN details, Submission Mode (Online), and Filing Type (Original) will be auto-populated.
6. Select the applicable Assessment Year (or Tax Year under the Income Tax Act, 2025).
7. Open the form, enter the required details, upload the prescribed documents, review the information carefully, and then submit the application.
8. After verifying all details, submit the application using DSC or EVC, whichever is applicable.

Form 10A Filing Guidance by Ebizfiling

Errors in documents, incorrect registration details, or incomplete information can delay approval or lead to additional queries from the Income Tax Department.

Ebizfiling supports organizations by:

• Assessing eligibility for registration under Sections 12AB, 80G, and applicable provisions of Section 10(23C).
• Reviewing constitutional documents, registration certificates, and supporting records before filing.
• Assisting with the online filing of Form 10A through the Income Tax e-Filing Portal.
• Preparing and submitting responses to notices or clarification requests from the Income Tax Department.
• Helping trusts, societies, institutions, and other eligible organizations meet registration and ongoing compliance requirements.

We also assist registered trusts with Annual Filing for Trust services to help ensure continued compliance with the Income Tax Act and other applicable regulations.

Final Thoughts

Form 10A of the Income Tax Act helps eligible trusts, societies, and other non-profit organizations obtain or continue registration for tax exemption benefits. Under the Income tax Act, 2025, it has been renumbered as Form 104. Understanding the eligibility, required documents, and filing process helps reduce delays and ensures accurate compliance. Where needed, Ebizfiling India Pvt Ltd can assist with filing and departmental queries.

Frequently Asked Questions