Registered Society Registration

Societies are primarily registered under the Societies Registration Act 1860 (SRA 1860), which applies directly or with adaptations across most states. However, Maharashtra and Gujarat follow the Maharashtra Public Trusts Act 1950 for public charitable organisations, Tamil Nadu follows the Tamil Nadu Societies Registration Act 1975, and Andhra Pradesh/Telangana follow the Andhra Pradesh (Telangana Area) Public Societies Registration Act 1350 Fasli. The SRA 1860 has been adopted with state-specific amendments in states like Delhi (Delhi Societies Registration Act 1860 as amended), Karnataka, and Rajasthan. The registering authority is typically the Registrar of Societies or District Collector depending on the state.

Under Section 1 of the Societies Registration Act 1860, a minimum of seven persons are required to form a society, and the memorandum of association must be signed by all founding members. The core documents are: the Memorandum of Association (MoA) setting out the society's name, objects, and registered office; the Rules and Regulations (bye-laws); an affidavit from the President/Secretary; proof of registered office address; and identity/address proof of all founding members. In Delhi, the application is filed under Rule 4 of the Societies Registration (Delhi) Rules with prescribed court fee stamps. Different states have varying fee schedules and additional requirements such as a no-objection certificate from the landlord for the registered office.

Yes. A registered society engaged in charitable activities as defined under Section 2(15) of the Income Tax Act 1961 can apply for registration under Section 12AB (for income tax exemption) and approval under Section 80G(5)(vi) (for donor deductibility) simultaneously using Form 10AB filed on the Income Tax e-filing portal. The Finance Act 2020 overhauled the registration regime: all entities now receive a provisional registration first (valid five years), which must be converted to final registration after at least one year of activity. The Commissioner of Income Tax (Exemptions) examines the society's objects, actual activities, and application of income to charitable purposes before granting final registration. It is advisable to apply for 12AB and 80G together as the Commissioner processes them in a combined order.

A registered society must file an annual list of managing committee members with the Registrar of Societies as required under Section 4 of the Societies Registration Act 1860, the timing of which varies by state (typically within 14–30 days after each AGM). For income tax, the society must file ITR-7 under Section 139(4A) of the Income Tax Act 1961, disclose application and accumulation of income, and file Form 10B or 10BB (audit report) if gross receipts exceed ₹1 crore or as mandated by the registration conditions. If the society receives foreign funds, it must file Form FC-4 annually under Rule 17 of the FCRA Rules 2011 and maintain a separate FCRA bank account. CSR-funded societies receiving grants above ₹1 crore must register on the MCA CSR portal under Rule 4(2) of the Companies (CSR Policy) Rules 2014.

Registration timelines vary by state: in Delhi and Karnataka it typically takes 30–60 working days; in Maharashtra (registered as a public trust under the Maharashtra Public Trusts Act 1950) it can take 3–6 months due to a charity commissioner hearing. Unlike companies, a society registered under the Societies Registration Act 1860 does not have a mandatory renewal of the registration certificate itself, but some states (e.g., Rajasthan) require periodic re-registration every five years under state-specific rules. The 12AB registration for income tax exemption is now granted on a five-year provisional basis and must be renewed using Form 10AB before expiry. Failure to renew the 12AB registration results in the society losing its Section 11 exemption and becoming fully taxable.