Three-dimensional (3D) nano-structured electrode by transparent conducting oxide (TCO) is a considerable approach for increasing efficiency of optoelectronic devices. Indium tin oxide (ITO) is a potential candidate for anode applications due to its high conductivity and a high work function. Nanorods of indium tin oxide (ITONR) were grown on catalyst-free substrates at relatively low temperature by magnetron sputtering, which is free of any carrier gases and catalyst. An X-ray photoelectron spectroscope and a transmittance electron microscope with an energy-dispersive X-ray spectrometer were used to investigate the elemental binding states and compositions of the as-synthesized nanorods. The reported ITONR shows photo-luminance property, making it effective for photovoltaic applications. The morphology and sheet resistance of nanorod had a significant effect on the solar cell performance. Sheet resistance of 10 Ω/□ and transparency of 83.6 % of ITONR on SCHOTT glass was achieved. The higher surface to volume ratio, superior optical and electrical properties over flat ITO layer, makes the nanorods a potential candidate for photovoltaic application.