REGISTRATION OF CHARITABLE TRUST

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KIRAN SHINDE (Querist)
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18 February 2011 DEAR EXPERTS,

WE ARE RUNNING A TRUST WHICH IS HELP THE STREET CHILDREN FOR GETTING EDUCATION. WE HAVE DONE ALL THE DOCUMENTATION WORK.

BUT WE ARE NOT KNOWING WHERE TO REGISTER THE TRUST.

AFTER REGISTRATION WE WOULD ALSO LIKE TO GO FOR 80G REGISTRATION UNDER INCOME TAX.

ONE MORE THING THE TRUST IS IN THANE DISTRICT.

PLEASE PROVIDE THE DETAILS IF ANY BODY HAS.

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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18 February 2011 Registration Of Charitable Trust.

The trust should get itself registered [Form No. 10A for Application] with the Commissioner of Income-tax within one year from the date on which the trust is created.
The Commissioner may, in his discretion, admit an application for the registration of any trust or institution after the expiry of the aforesaid period. Where an application for registration is made after the aforesaid period, the provisions of sections 11 and 12 will apply from the date of the creation of the trust, if the Commissioner is satisfied that the person in receipt of income was prevented from making the application with the aforesaid period for sufficient reason. If, however, the Commissioner is not so satisfied, provisions of sections 11 and 12 will be applicable from the previous year in which application is made.
Section 12AA has been inserted with effect from the assessment year 1997-98 to provide for a procedure to be followed for grant of registration to a trust or institution. According to this, the Chief Commissioner or Commissioner shall call for documents and information and hold enquiries regarding the genuineness of the trust or institution. After he is satisfied about the charitable or religious nature of the objects and genuiness of the activities of the trust or institution, he will pass an order granting registration and if he is not so satisfied, he will pass an order refusing registration, subject to the condition that an opportunity of being heard shall be provided to the applicant before an order of refusal to grant registration is passed by the Chief Commissioner or Commissioner and the reasons for refusal of registration shall be mentioned in such order.
The order granting or refusing registration has to be passed within six months from the end of the month in which the application for registration is received by the Chief Commissioner or Commissioner and a copy of such order shall be sent to the applicant. The grant of registration shall be one of the conditions for grant of income-tax exemption.
The accounts of the trust should be audited (Form No. 10B) for such accounting year in which its income exceeds Rs. 50,000.
From the assessment year 1983-84 onwards, the funds of the trust should be invested or deposited in any one or more of the modes or forms mentioned in section 11(5).

for more info:-

http://www.ngosindia.com/resources/ngo_registration.php

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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25 February 2011 ANY QUERY KIRAN...........

KIRAN SHINDE

KIRAN SHINDE (Querist)
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15 March 2011 Yes, all theis you have mentined is as per Income Tax Act right.

First we would like to get the trust registered and then if required we will be going to 80 G application.

Please Comment.

& I request you to go through the query once again.

Thank and Sorry for the delayed reponse.

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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20 July 2025 Here's a clear guide for Registration of a Charitable Trust and subsequent 80G registration based on your query:

1. Where to Register a Charitable Trust?
Registration Authority:
In India, charitable trusts are registered under the Indian Trusts Act, 1882 (in states where it applies) or under the relevant state-specific Trust Act.
Office to approach:
For Thane district (Maharashtra), you need to register the trust with the Registrar of Trusts or the Sub-Registrar office having jurisdiction over the area where the trust’s registered office is located.
Documents generally required:
Trust deed duly signed by all trustees
Identity proofs of trustees
Address proof of the registered office
Affidavit or declaration as per the state’s requirement
Other documents as specified by the registrar
Procedure:
Submit the trust deed and other required documents along with the prescribed fees to the Registrar’s office. On verification, the trust will be registered and a registration certificate issued.
2. Applying for 80G Registration under Income Tax Act
What is 80G?
Section 80G allows donors to the trust to claim deduction on donations while filing income tax returns.
When to apply:
After the trust is registered, you can apply to the Income Tax Department for 80G certification.
Procedure:
File application in Form 10G with the relevant Income Tax Office.
Attach the trust registration certificate, audited financials, and other supporting documents.
The Income Tax Department may conduct an inspection or inquiry.
If satisfied, they will grant 80G certificate valid typically for 3 years.
3. Summary
Step Action Authority / Office
Trust Registration Register trust deed Registrar of Trusts / Sub-Registrar, Thane
80G Registration Apply using Form 10G Income Tax Department (Jurisdictional Assessing Officer)

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