New Online Registration Form 104 for Trusts and Societies

CBDT has provided Notification No. 19/2021 dated 26th March 2021, which makes it essential for the trusts/ societies/institutions registered under sections 12A (New Form 332) and 80G (New Form 354)to obtain fresh registration in the specified format.

Note: From Tax Year 2026-27, Form No. 105 is allowed to file both(12A & 80G) in one application (section 332 & section 354).

From 104 Due Date for Existing, New and Provisionally Registered/Approved Trusts

Existing Trusts: The deadline for filing Form 104, which pertains to existing organisations unable to renew their registration, has been extended until 30th June 2024.

New Trusts: To obtain provisional registration or approval, new trusts must submit their application at least one month before the commencement of the relevant assessment year.

Provisionally Registered/Approved Trusts: Such trusts are required to apply for regular registration or approval using Form No. 105. This application should be submitted at least six months before the provisional period expires or within six months of commencing activities, whichever occurs earlier.

Online Process of Registration Form 104 on the ITR Portal

• Log on to the E-filing portal of the Income Tax Department via https://www.incometax.gov.in/iec/foportal/.
• Proceed towards Income tax forms and then furnish the Income-tax forms beneath the e-file tab.
• Choose the Form name as Form 104 and the related assessment year from the drop-down list.
• Choose the option to prepare and submit online in the submission mode.
• Furnish all the information needed in the form and attach the needed and subject documents.
• Submit the form through the digital signatures or Electronic Verification Code (EVC) as needed during the furnishing return.

Needed Information

Below is the list of required documentation and attachments.

Incorporation/Constitution Details

• Section code (list attached)
• Nature of activities and the kind of constitution according to the trust deed/MOA/ additional instruments
• Registration Number & Date of Registration & Name of Authority giving these registrations
• Information on additional enrollment

Information on the Key People

• Below are details of all the Author (s)/ Founder (s)/ Settlor (s)/Trustee (s)/ Members of society/Members of the Governing Council/ Director (s)/ Shareholders holding 5% or more of shareholding / Office Bearer (s) as on the date of application.
• Towards the concern when an individual is not a single one, then furnish the information provided below of the natural people who are beneficial owners (5% or exceeding) of these individuals as of the application date.

S.no

Name

Relation

The percentage of shareholding in the case of  a shareholder

Unique Identification Number

ID code

Address

Mobile number

Email address

Information on Assets and Liabilities

It consists of information on the long-term liabilities, the amount of the corpus fund, investments, and others.

Details of income

The information via grants is obtained through the government and others.

Attachments Required for Form 104

• Self-certified copy of the instrument/document as proof of the creation or establishment of the applicant (i.e., Trust Deed/MOA/any additional instrument)
• Self-certified copy of enrollment with the Registrar of Companies, Registrar of Firms and Societies, or Registrar of Public Trusts, according to the case, that is, the registration certificate)
• Self-certified copy of the current order allotting registration under section 332
• Self-certified copy of the existing order granting registration under section 80G of the Income-tax Act, under the case.
• Self-certified copy of registration under the Foreign Contribution (Regulation) Act, 2010 (42 of 2010), if the applicant is registered as per the Act.
• The petitioner is there during any year or before the fiscal year where the application towards the enrollment is created. Self-certified copies of the annual accounts of the petitioner towards the period of instantly 3 former years.
• Self-certified copy of the order of elimination of the applicant towards the allotment of approval under section 332 of the Income Tax Act 2025 & SCHEDULE VII.
• For the current order, the self-certified copy allotting approval beneath SCHEDULE VII.

The commissioner, on receipt of this application, investigated the documents given by the petitioner and provided the order in Form 106 in 16 digits Alphanumeric Unique Registration Number.

Application for registration under section 332 SCHEDULE VII chooses one of the following codes mentioned in the Section Code in the Incorporation/constitution details