Form No. 104 is an online application form available on the e-filing portal for provisional registration of new non-profit organizations, trusts, charitable or religious institutions under section 332(3) (Table: Sl. No. 1) of the Act, or an already-registered entity (or armed-forces regimental/non-public fund under Schedule VII) applying under section 354(2) to claim the benefits available to registered non-profit organizations under the Act.

Two categories of applicants can file Form No. 104:

Category 1: A non-profit organization under section 332(1) of the Act that has not yet started its activities, has never been registered under section 12A, 12AA, 12AB or 10(23C) of the Income-tax Act, 1961, or under section 332 of the Act, and meets the conditions in section 332(2) such as being registered or incorporated in India for charitable or religious purposes.

Category 2: A registered non-profit organization, or a regimental/Non-public Fund of the armed forces of the Union referred to in Schedule VII (Table: Sl. No. 1), that has not yet started its activities and seeks provisional approval under section 354(2), so that donations it receives become eligible for deduction under section 133(1)(b)(ii).

Form No. 104 grants automatic provisional registration or approval to new non-profit organizations (NPOs) and funds that have not yet started activities, without delay or detailed scrutiny. As these entities have no income or expenditure history, only basic information is asked. Several information fields which were sought earlier and were seen to be complicated by new NPOs have been removed, detailed information is sought at the time of re-registration or re-approval.

Yes, but only for organizations or funds that have not yet started their activities and wish to obtain provisional registration or provisional approval under the Act.

Form No. 104 can be filed at any time during the tax year beginning from which registration is sought, or approval is sought, as per section 332(2) or section 354(2) of the Income-tax Act, 2025. 

Form No. 104 is event-based and it is filed only once, when the organization or fund seeks provisional registration or provisional approval. It is a common form for both: the Applicant files a single Form No. 104, and the CIT (CPC) passes separate orders granting provisional registration and provisional approval, as applicable.

The provisional registration/approval is valid for three tax years, or up to six months from the commencement of activities, whichever is earlier. Re-registration or re-approval is mandatory after this period to continue availing benefits under the Act.

Form No. 104 must be filed electronically through the e-filing portal, following this path:

Visit e-filing portal > ‘Dashboard’ > ‘E-file’ > ‘Income Tax Forms’ > ‘File Income Tax Forms’ > ‘Forms As per Income Tax Act, 2025’

The following documents may be required for filing Form No. 104:

• Self-certified copy of the trust deed;
• where the applicant is created, or is established, under an instrument, self-certified copy of the instrument;
• where the applicant is created, or is established, otherwise than under an instrument, self-certified copy of the document evidencing the creation, or establishment of the applicant;
• self-certified copy of registration with Registrar of Companies or Registrar of Firms and Societies or Registrar of Public Trusts, as the case may be;
• self-certified copy of registration under Foreign Contribution (Regulation) Act, 2010 (42 of 2010), if the applicant is registered under such Act;
• self-certified copy of order of rejection of application for grant of registration or approval, or cancellation of registration or approval, as the case may be, under section 10(23)(iv) or section 10(23C)(v), or section 10(23C)(vi) or section 10(23C)(via) or section 12A or section 12AA or section 12AB or section 80G of the Income-tax Act, 1961, section 332 (7)(a), or section 354(3)
• where the applicant has been in existence during any tax year or years prior to the tax year in which the application for registration is made, self-certified copies of the annual accounts of the trust or institution 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 (to be provided if return of income has not been filed for the past tax year).(If there is no audited annual accounts of the applicant for any of the last three years then self-certified NIL declaration for each year separately); 
• note on the proposed activities of the applicant;

No. Once Form No. 104 is submitted, it cannot be edited. Ensure all details are correct before submission.

This declaration forms part of the Undertaking section of Form No. 104, where the applicant confirms that its activities did not commence as on the date of filing the application.

No. Form No. 104 can only be submitted online through the Income Tax e-Filing portal.

Form No. 104 can be withdrawn within 7 days of filing using the withdrawal option on the e-filing portal. 

Yes. It can be surrendered if the applicant satisfies the conditions mentioned in rule 181(8) but the same cannot be surrendered after filing of application in Form 105. 

Only the applicant's name and address can be rectified, and only after they are first updated in the applicant's profile on the e-filing portal. No other details can be changed.

Form No. 106 is the order granting provisional registration or provisional approval under Form No. 104. It is generated automatically 7 days after Form No. 104 is filed.

No. Form No. 104 is only for applicants that have never held such registration and whose activities have not yet commenced. An entity that already holds provisional registration or approval should apply for regular registration or approval in Form 105 after expiry of three tax years, or up to six months from the commencement of activities, whichever is earlier.

Once the provisional registration/approval has lapsed then taxpayer needs to file Form 105 for regular registration.

Both can be viewed and downloaded from the e-filing portal, from Dashboard > 'e-File' > 'Income Tax Forms' > 'View Filed Forms' > ‘Forms as per Income Tax Act 2025’, by selecting the relevant Form No. 104 application.

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