ट्रस्ट या सोसाइटी का रजिस्ट्रेशन: कौन सा चुनें और प्रक्रिया
At a glance
- Law
- Registration Act, 1908 (trust) · Societies Registration Act, 1860
- Who
- Founders of schools, hospitals, temples and charities
- Where
- Sub-Registrar (trust) · Inspector General of Registration (society)
- Time
- 1–2 weeks (trust) · 1–3 months (society)
What it is
Schools, coaching institutes, charitable hospitals, temples, libraries and social organisations are usually run through a trust or a society, so that the institution has a legal identity separate from its founders.
- Trust: created by a trust deed. A public charitable trust is registered by registering the trust deed before the Sub-Registrar under the Registration Act, 1908. Registration is compulsory where immovable property is settled on the trust. Hindu religious trusts in Bihar are also subject to the Bihar Hindu Religious Trusts Act, 1950 and the Bihar State Board of Religious Trusts.
- Society: registered under the Societies Registration Act, 1860 by at least seven persons, with a memorandum of association and rules (bye-laws). In Bihar, the Inspector General of Registration acts as Registrar of Societies.
Which to choose
A trust is simpler and gives control to a small group of trustees; a society is more democratic, with members and elected office-bearers. Bodies such as education boards generally accept either; check the requirements of the particular board or department beforehand.
Process: trust
- 1
Decide the basics
Decide the name, objects, initial corpus (fund or property), the trustees, and the rules for appointing and removing trustees.
- 2
Draft the trust deed
Cover objects, powers of trustees, meetings, accounts, and the dissolution clause.
- 3
Stamp duty and appointment
Pay stamp duty and registration fee; book an appointment at the Sub-Registrar's office.
- 4
Registration
The settlor and trustees appear with two witnesses, and the deed is registered.
- 5
PAN and bank account
Obtain a PAN for the trust and open a bank account.
- 6
Tax registration
Where tax exemption is needed, apply to the Income Tax Department for registration of the trust as a charitable institution, and for approval enabling donors to claim deduction (earlier Sections 12AB and 80G; now the corresponding provisions of the Income-tax Act, 2025).
Process: society
- 1
Founding members
At least seven persons agree to form the society, choose a name and frame the memorandum and rules.
- 2
First meeting
Hold the first meeting and pass a resolution to register the society.
- 3
Application
Submit the application, memorandum, rules, members' list and documents to the Registrar of Societies.
- 4
Scrutiny
The Registrar examines the papers and may require changes or a verification report.
- 5
Certificate
The Certificate of Registration is issued.
- 6
PAN, bank and tax
Obtain a PAN, open a bank account and apply for income-tax registration and donor-deduction approval, where needed.
Documents required
Checklist · 6 items- Draft trust deed, or memorandum of association and rules
- Identity proof, address proof, PAN and photographs of the settlor / trustees, or of all founding members
- Proof of the registered office address, with a no-objection letter from the owner of the premises
- Resolution of the first meeting (society)
- Proof of the initial corpus or property (trust)
- Affidavits of the members / trustees, where required
Time usually taken
1 to 2 weeks (trust) · 1 to 3 months (society)
A trust deed is ordinarily registered within one to two weeks. Registration of a society ordinarily takes one to three months, depending on the Registrar's scrutiny.
Points to remember
- 01Write the objects broadly enough to cover future activities (for example, “education, health and allied charitable purposes”) but clearly charitable, so that tax exemption is not affected.
- 02A society must file annual returns and the list of office-bearers with the Registrar; a trust must keep regular accounts and file income-tax returns.
- 03Land intended for a school or institution should be acquired, or leased by a registered deed, in the name of the trust or society, not in a founder's personal name.
Frequently asked questions
Trust or society: which is better for running a school?
A trust is simpler and gives control to a small group of trustees; a society is more democratic, with members and elected office-bearers. Education boards generally accept either; check the requirements of the particular board beforehand.
How many members are needed to register a society?
At least seven persons, under the Societies Registration Act, 1860.
Is registration of a trust deed compulsory?
Registration is compulsory where immovable property is settled on the trust. A public charitable trust is registered by registering the trust deed before the Sub-Registrar.
In whose name should land for a school be held?
In the name of the trust or society, acquired or leased by a registered deed, not in a founder's personal name.
About the author
Advocate Vivekanand
Founder & Principal Advocate, Vivekanand Law Firm · MA (English), MBA, LL.B., Author. Full profile
Disclaimer. This publication is for general legal information and education only. It is not legal advice on any particular matter and does not create an advocate-client relationship. Procedures, fees and time limits change from time to time and may differ from office to office; verify the current position before acting.
यह प्रकाशन केवल सामान्य कानूनी जानकारी और शिक्षण के लिए है; यह किसी विशेष मामले में कानूनी सलाह नहीं है, और इससे अधिवक्ता-मुवक्किल संबंध नहीं बनता।
— Adv. Vivekanand, Motihari