For a fresh application filed on or after 1 April 2026, a Hindu temple organisation generally uses Form 104 for provisional registration when it has not started activities, or Form 105 when activities have started or regular registration is required. The forms are filed electronically through the Income Tax Department’s e-filing portal under the Income-tax Act, 2025.
That central tax application is not the same as creating or registering a trust under a state’s public-trust, society, stamping, property or temple-management law. Donor-related approval is also a separate decision: income-tax registration by itself does not make every donation deductible for the donor.
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Start by identifying which registration you actually need
The word registration can describe three different processes. Decide which one applies before opening an income-tax form.
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| Question | What it concerns | Authority or route |
|---|---|---|
| Does the temple organisation legally exist as a trust or other entity? | Trust deed or other constituting instrument, state registration, stamping, property and governance requirements. | The relevant state framework and registrar. The central income-tax portal does not replace this process. |
| Does the organisation need recognition for its own income-tax treatment? | Registration under section 332 of the Income-tax Act, 2025, using the route that matches its activity stage. | Form 104 for the provisional route or Form 105 for regular registration, filed electronically. |
| Should donors be able to seek a tax deduction? | Separate approval under section 354, subject to the statutory conditions and the organisation’s actual activities. | The same electronic application system, but approval is distinct from section 332 registration. |
A temple may need all three tracks, only one, or a combination. A deed or state registration does not automatically create section 332 registration, and section 332 registration does not automatically confer section 354 donor approval.
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What changed on 1 April 2026
The Income-tax Act, 2025 took effect on 1 April 2026. The Income Tax Department says fresh applications made from that date follow the new Act and its 2026 forms. This is why older online articles telling a new applicant to file Form 10A or Form 10AB can be misleading.
| Situation | Current treatment |
|---|---|
| Fresh application filed on or after 1 April 2026 | Use the new Act’s Form 104 or Form 105, depending on the organisation’s activity stage and the status sought. |
| Application filed during financial year 2025–26 and still pending on 31 March 2026 | The department says such applications are disposed of under the Income-tax Act, 1961, subject to the transition rules. |
| Existing approval or registration granted under the former Act | Specified approvals continue to the extent they are consistent with the new Act and its transition provisions. |
| Older webpages and legacy-year compliance | Forms 10A and 10AB, and related references to the 1961 Act, may still matter for historical applications or years. They are not the default filing instruction for a new October 2026 applicant. |
Check the trust’s filing date, tax year, existing order and any pending application before choosing a form. The Income Tax Department’s transition FAQs are more relevant to a legacy case than a generic article written before April 2026.
Choose between Form 104 and Form 105
| Feature | Form 104 | Form 105 |
|---|---|---|
| Activity stage | For an eligible organisation that has not commenced activities and is seeking provisional registration or approval. | For an organisation whose activities have commenced, or that is seeking regular registration, regular approval, renewal or another status for which the manual directs Form 105. |
| Registration or approval | The applicant can seek the relevant provisional section 332 registration, section 354 approval, or both where the form permits. | The applicant can apply under section 332, section 354, or both. |
| Filing method | Electronic filing through the Income Tax Department e-filing portal. | Electronic filing through the Income Tax Department e-filing portal. |
| Result when granted | A provisional order or approval according to the application. | The Form 105 manual says a granted application results in an order in Form 107 with a 16-digit Unique Registration Number. |
When Form 104 is the appropriate starting point
Use the provisional route only when the organisation has not started activities and satisfies the form’s conditions. The department’s Form 104 FAQ states that the form can be filed at any time during the tax year beginning from which registration or approval is sought, as provided by section 332(2) or section 354(2) of the 2025 Act.
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“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.”
That timing statement does not remove the other eligibility conditions. If the temple has already begun carrying out its activities, do not select the provisional route merely because it is simpler or because an old article recommends it.
When Form 105 is required
Form 105 is the regular-registration route once activities have commenced and for situations covered by the department’s regular-registration instructions. The Form 105 and 107 manual states:
“To obtain such regular registration under section 332(3) or regular approval under section 354(2) of the Income tax Act, 2025, the applicant is required to file Form 105 electronically on the Income tax e Filing portal, in accordance with Rule 181 of the Income tax Rules, 2026.”
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Use the live form’s reason-for-application choices carefully. A renewal, a change in objects, a move from provisional to regular status and a first regular application can have different prompts or supporting-document requirements.
How a Hindu religious trust is classified in Form 105
The Form 105 manual expressly lists a public trust as an applicant type. Its activity choices include Public Religious and Public Religious and Charitable. This confirms that a public religious trust has an available application route; it does not decide whether a particular temple qualifies for registration, exemption or donor approval.
Select the classification that matches the organisation’s constituting instrument and actual work. The deed, registration evidence, accounts and activities should tell the same story. Do not choose a charitable category simply to make donor approval appear more likely, and do not describe charitable operations that the organisation does not conduct.
The manual notes that the objects field is not enabled when an applicant selects public religious activity. That is a form-design instruction, not permission to ignore the deed or to omit information requested elsewhere. Keep the complete objects and governing documents available in case the department asks for clarification.
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Trustees should ask two separate questions:
- Does the organisation need section 332 registration for its own income-tax position?
- Is it eligible for, and does it need to apply for, section 354 approval connected with donor deductions?
The Form 105 manual allows an applicant to seek registration under section 332, approval under section 354, or both. Choosing both does not turn one approval into the other.
The department’s section 80G FAQ, which describes the former Act’s framework, says that only specified or approved donees qualify and that activities wholly or substantially religious in nature are excluded from the stated meaning of charitable purpose. It also says that gifts in kind are not deductible under that section. Those statements are a warning against promising a donor a deduction merely because a temple has an income-tax registration. For a post-2026 application, verify the current section 354 conditions, the approval order and the organisation’s actual activities before issuing donor-facing claims.
A receipt, a bank transfer, a donation ledger or a trust deed is not itself proof that a contributor can claim a deduction. The organisation should state its approval status accurately and avoid printing a deduction claim on receipts until the applicable approval is in force.
Prepare the organisation and documents before filing
Use the legal name and status that appear in the trust’s constituting and registration records. If the temple is managed informally by a committee but no legally recognised applicant exists, resolve that structure under the applicable state law before relying on a central tax application.
Core records to assemble
- The executed trust deed or other instrument establishing the organisation, with the self-certification requested by the form.
- Proof establishing the organisation where the applicant was created by a document other than a trust deed.
- Registration evidence from the applicable registrar or authority, if the organisation is required to have it.
- Documents showing the trustees, governing body and authorised signatory, where the live form requests them.
- FCRA registration evidence, if the trust holds FCRA registration or the form asks for it.
- Copies of relevant rejection, cancellation or withdrawal orders from an earlier application, if any.
- Prior-year accounts or financial statements where the form requires them for the organisation’s circumstances.
- Banking, donation and activity records that support the descriptions in the application.
The Form 104 instructions describe several of these as conditional rather than universal attachments. The portal’s current document prompts control: upload what applies to this applicant and do not invent a document that does not exist.
Check the state-law file separately
State requirements can involve the trust deed, stamp duty, registrar filings, public-trust records, land and building documents, deity or temple-management arrangements and local reporting. The central income-tax forms do not establish those requirements. Because the correct process depends on the state, obtain state-specific guidance before treating a central tax order as the organisation’s complete legal registration.
Step-by-step: file the post-2026 application online
- Confirm the filing date and status. Record whether the application is fresh after 1 April 2026, was pending on 31 March 2026, or relates to an existing order under the former Act.
- Confirm that the applicant is the organisation. Match the legal name, entity type, deed or establishment instrument and registration evidence. Do not submit a temple committee’s personal details as though they were the trust.
- Determine whether activities have started. Review opening dates, worship operations, charitable programmes, donations received, spending and other activity records. No-activity applicants may use Form 104 only if they meet its conditions; commenced-activity applicants generally use Form 105.
- Decide what you are requesting. Select section 332 registration, section 354 approval, or both, as appropriate. Registration and donor approval should not be treated as a single checkbox with a single legal effect.
- Open the official filing path. On the Income Tax Department e-filing portal, go to Dashboard → E-file → Income Tax Forms → File Income Tax Forms → Forms as per Income-tax Act, 2025.
- Select the correct form. Choose Form 104 for the qualifying provisional route or Form 105 for regular registration or approval. If the portal’s current instructions conflict with an old article, follow the live 2026 form guidance and investigate the transition status.
- Enter the applicant classification. For a qualifying temple trust, the relevant choices may include Public trust, Public Religious, or Public Religious and Charitable. Select the option supported by the deed and actual operations.
- Complete the application and upload evidence. Provide the requested constituting, registration, FCRA, prior-order and accounts documents that apply. Ensure names, dates, addresses and registration numbers match across every file.
- Review the approval request separately. If seeking section 354 approval, check the current eligibility statements and donor-related conditions. Do not assume that selecting the approval request guarantees it.
- Submit and preserve the acknowledgement. Save the submission reference, uploaded files, declarations and the version of the form completed. Keep an internal copy accessible to the trustees and accountant.
- Track the department’s response. Respond through the portal if clarification or additional documents are requested. Use the legal documents and accounts to answer; do not alter the organisation’s objects merely to fit a form field.
- Record the final order. For a granted Form 105 application, the manual describes an order in Form 107 and a 16-digit Unique Registration Number. Store the order with the deed, state registration, accounts and donor-communication records.
What to do after approval
Update the trust’s permanent records with the order, Unique Registration Number where issued, effective status and any conditions. Tell the treasurer, accountant, bank signatories and receipt-issuing staff exactly what the order covers. A section 332 registration and a section 354 approval should be listed separately in internal compliance schedules.
Keep accounts that distinguish donations, offerings, grants, restricted funds, rent, interest and expenditure. Preserve minutes, activity evidence and governing documents so the organisation can explain how its actual work matches its stated religious or charitable purpose. If activities, objects, trustees or legal status change, check whether the department requires a fresh filing, an updated application or another notification.
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Do not use a provisional order as though it were permanent regular registration, and do not use a section 332 registration number as though it were donor approval. The precise validity, renewal and reporting obligations depend on the order and the current Act and Rules.
Legacy forms and compliance references: how to read older advice
Older department pages and professional articles commonly mention Forms 10A and 10AB under the Income-tax Act, 1961. Treat those as legacy references unless the organisation is dealing with a historical application or a transition case covered by the department’s instructions.
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For the old-act assessment-year context, the department’s AY 2026–27 overview lists Form 10 for an accumulation statement, Form 10A for charitable or religious trust applications, Form 10BD for donation reporting, and Forms 10B or 10BB for applicable audit reporting. The Form 10B manual says a chartered accountant submits that audit report where the audit-report requirement applies. These references do not form a complete post-2026 compliance checklist.
Before filing any legacy form, establish which assessment year it concerns, when the underlying application was made, whether it was pending at the transition date and which order governs the trust. A new application filed after 1 April 2026 should not be sent in Form 10A merely because a search result still displays that number.
Common mistakes and how to correct them
Using Form 104 after activities have begun
Why it fails: The provisional route is tied to an organisation that has not commenced activities and meets the applicable conditions.
Correction: Document the actual start of worship, programmes, fundraising and spending, then assess the Form 105 route.
Assuming a state trust registration is an income-tax registration
Why it fails: State legal constitution and central tax recognition are different systems.
Correction: Keep the state registrar file and the section 332 application as separate workstreams.
Promising an 80G-style deduction because the temple has a tax number
Why it fails: Donor approval is separate, and religious-purpose and donation-type restrictions can matter.
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Correction: Confirm the current section 354 approval and applicable conditions before making a donor claim.
Copying old Form 10A instructions into a 2026 application
Why it fails: Fresh applications after 1 April 2026 follow the 2025 Act and new forms.
Correction: Check the filing date and transition status first; use Form 104 or Form 105 where the new Act applies.
Uploading inconsistent documents
Why it fails: A different legal name, trustee list, address, object clause or registration date across the deed, registrar evidence and form can trigger clarification.
Correction: Perform a document-by-document consistency check before submission and explain any lawful change with the relevant order.
Choosing an activity category for tax advantage rather than accuracy
Why it fails: The category must reflect the organisation’s real documents and operations.
Correction: Select Public Religious or Public Religious and Charitable only when the evidence supports it, and retain the complete objects and activity records.
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- Is there a legally constituted organisation whose name appears on the deed or establishment document?
- Has the organisation completed any state-level registration, stamping or registrar step required in its state?
- Were the activities already commenced when the application is being filed?
- Is the application fresh under the Income-tax Act, 2025, or is it a transition or legacy case?
- Is the organisation seeking section 332 registration, section 354 approval, or both?
- Does its classification accurately describe a public trust, public religious activity, or public religious and charitable activity?
- Are the deed, registration proof, FCRA evidence if applicable, prior orders and accounts ready?
- Have the trustees avoided telling donors that a deduction is available before the relevant approval and conditions are confirmed?
- Has the final order and any 16-digit Unique Registration Number been stored with the organisation’s permanent records?
For a straightforward new applicant, the practical sequence is: establish the organisation under the applicable state law, determine whether activities have started, file Form 104 or Form 105 for the section 332 route, add the separate section 354 request only if appropriate, and preserve the resulting order. A temple with a legacy approval, a pending pre-April 2026 application, changed objects or substantial religious and charitable operations should have a chartered accountant or tax lawyer review the exact transition and eligibility position before filing.
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