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Society/Trust/RWA/Section 8- NGO
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Society/Trust/RWA/Section 8- NGO

Assistance in Society registration with Registrar of Societies.
RWA recognition under Society Registration Act, 1860.
Completing procedure for Trust registration.
Help in Section-8 NGO registration.
Compilation of all documents necessary for registration.


    Concept of NGO in India:

    NGO may be described as an organization having a predefined economical, Educational, cultural, Religious or social association. They are not in control of anybody and cannot divide it’s surplus as such. Whatever, Profit they may achieve from economic trades are rehabilitated or invested on apt non-profit actions or activities. The quintessential fount of earnings of NGO are donations, Scholarship, Awards, Membership fee and interest on asset”. In the current scenario, The word NGO signifies to authorized trust, Societies, Cooperative associations, public funds, unlucrative companies, etc. Engaged for the common good, Development and evolution of the public in a way additive to similar operations of the state and therefore, Called as Non-Government Organizations (NGOs).


    There is no certain act pertaining to this form. However, a trust is originated from a Trust deed which is the advisory element for functioning/operating the trust for the reason it has been established. A Trust is established either for benign and/or religious reasons.  Even though there are no certain acts for trust but Charitable Endowment Act, 1890 & Charitable and Religious Act, 1920 is cited while establishing a benign/religious trust. The above mentioned can also be authorized by the Registrar of Public Trusts.


    Society Registration Act, 1860 pertains to this concept. Society is a web of people who come along by mutual agreement to act together for a generic purpose. A Society is built, by steps of a Memorandum of Collaboration, by any seven or above humans correlated due to any literary, scientific, charitable or religious project idea etc. This memorandum of Collaboration has to be presented to the Registrar of Societies along with the list of the decree and precedents of the society.


    RWAs (Resident Welfare Associations) are particularly recognized by the Societies Registration Act,1860.These function on the basis of constitutional documents such as a Memorandum of Association which conclude their roles and objectives. They are discretional collaborations made by citizens and they don’t have any statutory authority. As societies, Resident Welfare Associations (RWA’s) also make their separate decree and regulations to explain their powers, roles, governance structure, names of dignitaries etc. Because it is a society, RWA is a legal person and has the power sue and be sued as well. In order to take care of society’s bylaws, pointing towards any disputes over administration of the society or alimentation of public areas, etc. is the work scope of an RWA.

    Section 8 Company:

    Company Act, 2013 gives us information about the formation of Section 8 (Company) with its centric purpose of providing help/assistance to the public with its benign or religious purposes. Any citizen or a group of people who intend to be authorized as a limited organization for benign reasons can affix for registration of Section 8 company.

    Document Required

    1. Document appliance for registration with the jurisdictional commissioner of Income Tax.

     2. Documents checklist (Rule 17A amended vide Notification No 10-2018 dated 19.02.2018):

    Form 10A
    A replica of documents which provides evidence for creation of trust and/or Institution.

    Trust: replica of trust deed
    Society: A replica of registration certificate and a replica of MOA i.e. (Memorandum of Association) of society
    Section 8 company: A replica of certification of incorporation and a replica of MOA, AOA of the conglomerate.

    Replicas of accounts of trust (not more than three previous years) if they are in existence previous to the year of submitting the application.
    A Note on the activities.
    Certified replica of pre-existing/existing order granting registration under section 12A or section 12AA, if any.
    Certified replica of the documents supporting adoption or alteration of the objects, if any
    A replica of PAN Number of Trust.
    All such replicas should be self-certified.
    Rule 17A(2): Form No. 10A shall be altered/originated electronically:

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      3.  Rule 17A(3): 

      Form No. 10A should be verified by the authority who has the power to verify the return of income under section 140, same is applicable to the assessee.

      4.  Procedure for registration

      The commissioner shall grant an order in writing under 6 months till the end of the month in which application u/s 12A is received.
      The commissioner may ask for the recertification of documents or information to satisfy about the legitimacy of the activities of the trust.
      If he/she is still unsatisfied, he/she shall pass a decision in writing ,denying to register the trust. Applicant shall be given a chance to put and prove his case before passing the order of refusal.


      Tax Benefit under Section 12A – to NGO

      Any voluntary donation accepted by NGO or income out of a land or building held under Trust is exempted from their Income Tax on a condition that such NGO is registered u/s 12A of Income Tax Act, 1961.

      The NGO which gets itself registered u/s 12A of the Act also has to apply to the Director of Exemption, Income Tax in the previously described format (10A) alongwith following documents:-

      Registration Certificate and MOA(Memorandum of association)/Trust Deed.
      Rent Agreement for the Property where the Office of NOC is situated along with Electricity Bill//Water
      Bill/House Tax Receipt
      Replica of PAN card of NGO
      Proof of welfare activities that took place & Progress Report since initiation or for the previous 3 years
      Replica of Balance Sheet & ITR , Since initiation or the previous 3 years
      List of donors along with their address and PAN
      Name of governing body and/or conglomerate of trustees members with their contact information & PAN details
      Original RC and MOA /Trust Deed for proof check.

      The Income Tax Department on being completely sure about the charitable nature of the NGO will provide the registration certificate u/s 12A of the Act. The registration so provided has a validity for a indefinite period, until unless it gets called back by the Issuing Authority.


      Alternately Call our Legal Expert Now For Free Consultation at 09599653306

      Frequently Asked Questions on Society/Trust/RWA/Section 8- NGO
      Where Do I Go To Register My NGO?

      Trusts are generally registered at the sub-registrar of the area you want to work in. This is the same place where the buying and selling of land/property are registered. Societies are registered at the office of the registrar of societies of your area. You can get further information at the subregistrar/tehsildar office near you.

      Can A Trustee Acquire Salary From Their Own Trust Fund?

      You can’t take money for just being a trustee in a public charitable trust, however if you’re doing some work for the same you can take a reasonable compensation , which means it would be illegal to take more money than the market rates.

      Compare your Options
      Particulars Trust Society Non Profit Company
      Statute/Legislation As per Relevant State Trust Act or Bombay Public Trusts Act, 1950 Under the Societies Registration Act, 1860 In accordance with the Companies Act, 2013
      Jurisdiction Sub Registrar or Charity commissioner (Registrar of societies) charity commissioner in Maharashtra Registrar of Companies of the respective state where the Registered Office of the Company is placed
      Registration As a trust As a Society In Maharashtra, both as a society and a trust (As a company u/s 8 of the Indian Companies Act.2013)Section 25 of the Companies Act, 1956
      Registration Document As a trust As a Trust deed MOA i.e. (Memorandum of Association) and Rules and Regulations In accordance with Memorandum and Articles of Association and Regulations
      Stamp Duty Trust deed to be done on non-judicial stamp paper, vary from place to place No stamp paper essential for MOA i.e (Memorandum of Association) and Rules and Regulations. No stamp paper essential for M.O.A i.e (Memorandum of Association) and Rules and Regulations.
      Members Required Minimum number of trustees required – two . No upper limit. Minimum – seven managing committee associates. No upper limit. Minimum number is three trustees. No maximum limit.
      Board of Management Trustees or/and Board of Trustees Governing body /managing or executive committee Board of directors and/or Managing committee
      Mode of Succession on Board of Management Consultation or Election by Members of the public Body Consultation or Election Election by members of the Public Body of the Shareholders
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