Comprehensive Guide to Society Registration in India

1. Introduction

Society registration in India is an essential process for any group that aims to work towards social causes and create a positive impact on society. A society is a collective of individuals who come together to achieve a common goal such as education, healthcare, poverty alleviation, or any other social cause. Having a well-defined legal structure ensures transparency, efficiency, and credibility.

The registration of societies in India is governed by the Society Registration Act, 1860, which outlines the rules and regulations for their formation, administration, and dissolution. Societies can be registered at the state level or as multi-state entities.

2. Benefits of Society Registration

Registering a society under the Society Registration Act, 1860 offers several advantages:

• Legal Recognition: Provides legal standing and legitimacy.
• Tax Exemptions: Enables societies to apply for tax benefits under Section 12A and 80G of the Income Tax Act.
• Fundraising & Grants: Allows the society to receive donations and grants from government bodies and international organizations.
• Limited Liability: Protects individual members from personal liability.
• Perpetual Succession: Ensures continuity even if founding members leave.
• Enhanced Credibility: Facilitates trust among donors, volunteers, and stakeholders.

3. Eligibility for Society Registration in India

To register a society in India, the following eligibility criteria must be met:

3.1 Minimum Number of Members

A society must have at least seven individuals who come together voluntarily to serve a common goal.

3.2 Objectives of the Society

The objectives must align with scientific, literary, charitable, or other purposes listed under Section 20 of the Society Registration Act, 1860. Examples include:

• Education
• Healthcare
• Art and Culture
• Sports
• Environmental Conservation
• Religious or Charitable Purposes

3.3 Memorandum of Association (MoA)

The founding members must subscribe to the Memorandum of Association (MoA), which includes details about objectives, rules, and regulations of the society.

3.4 Registered Office

The society must have a registered office where official communications will be sent.

3.5 Governing Body

The society should have a governing body consisting of a President, Secretary, and Treasurer.

3.6 Financial Compliance

Proper accounts must be maintained and audited annually.

4. Step-by-Step Process of Society Registration

4.1 Step 1: Name Selection

• The proposed name must be unique and should not resemble any government authority.
• It must comply with the Emblem & Names Act, 1950.

4.2 Step 2: Drafting the Memorandum of Association (MoA) and By-laws

• MoA outlines the objectives and operational framework.
• By-laws govern the internal functioning of the society.

4.3 Step 3: Board Resolution

• A board resolution should be passed, defining office-bearers and their roles.

4.4 Step 4: Affidavit on Stamp Paper

• An affidavit affirming the legitimacy of the society’s name and address must be signed by the founding members on Rs.10 stamp paper.

4.5 Step 5: Submission to Registrar

• The application should be filed with the Registrar of Societies in the respective state, along with necessary documents.

4.6 Step 6: Payment of Registration Fees

• The fee varies by state and is payable via Demand Draft (DD) or Challan.

4.7 Step 7: Issuance of Registration Certificate

• Once approved, the Society Registration Certificate is granted, making it a legally recognized entity.

5. Required Documents for Society Registration

• Memorandum of Association (MoA)
• Rules and Regulations of Society
• List of Governing Body Members
• Covering Letter for Registration
• Registered Office Address Proof (e.g., rent agreement, NOC, or utility bill)
• Identity Proof of Governing Body Members (e.g., Aadhaar, Passport, Voter ID)
• Affidavit from the President or Secretary
• Minutes of the First Meeting
• Declaration by the President
• Registration Fee Payment Proof

6. Legal Compliances Post-Registration

After registration, societies must adhere to various legal and financial compliances:

• PAN Card: Obtain a PAN card for financial transactions.
• Bank Account: Open a society bank account for official transactions.
• Annual Income Tax Returns: File annual returns under the Income Tax Act.
• GST Registration: If applicable, obtain a Goods and Services Tax (GST) number.
• Financial Audits: Maintain proper books of accounts and get them audited annually.
• Annual General Meetings (AGM): Conduct AGMs and update the Registrar with resolutions and financial disclosures.

7. Case Study: Successful Society Registration

Example: XYZ Welfare Society

A group of seven environmental activists in Delhi registered a society called XYZ Welfare Society to promote sustainable practices. After registration:

• They obtained an 80G and 12A tax exemption, attracting more donors.
• The society partnered with local municipal bodies to execute green initiatives.
• They secured government grants and CSR funding to expand their operations.

8. Why Choose Professional Assistance?

Handling the documentation, legal procedures, and compliance requirements can be challenging. ReturnFilings.com offers:

• End-to-End Registration Assistance
• Regulatory Compliance Support
• Tax Exemptions & GST Registration
• Post-Registration Financial Advisory

With expert assistance from Return Filings, you can ensure a smooth registration and compliance process for your Societies registration in India. For professional assistance, reach out to us on email: info@returnfilings.com or on whatsapp: https://wa.me/919910123091.

9. Additional Resources

For further reading, explore these related topics:

• How to Obtain 80G and 12A Certification for NGOs
• Step-by-Step Guide to Section 8 Company Registration in India
• Annual Compliance Checklist for Section 8 Companies

• PAN (Permanent Account Number) – Application, Surrender process

Frequently Asked Questions (FAQs) on Society Registration in India

A. General Information about Societies

1. What is a society?

A society is a group of individuals who come together voluntarily for a common social, charitable, educational, literary, scientific, or other non-profit purpose. It is a registered association.

2. What is the purpose of registering a society?

Registering a society provides it with a legal identity, allowing it to:

2. • Enter into contracts.
   • Own property.
   • Sue and be sued in its own name.
   • Access funding and grants.
   • Establish credibility.
3. Which type of society can be registered?

A wide range of societies can be registered, including those focused on:

3. • Charitable purposes.
   • Educational activities.
   • Cultural or literary pursuits.
   • Sports and recreation.
   • Social welfare.
   • Environmental protection.
   • Community development.
4. What are the by-laws of a society?

By-laws are the internal rules and regulations that govern the functioning of the society. They define the society’s objectives, membership criteria, governance structure, meeting procedures, financial management, and other essential aspects.

5. Who owns the registered society?

A registered society is not “owned” in the traditional sense. It is a self-governing body managed by its members through an elected governing body. The members collectively have control.

B. Registration Process and Requirements

6. Where should one go to register my society?

Societies are registered with the Registrar of Societies in the respective state where the society’s registered office is located.

7. What documents are needed in society registration?

Typical documents include:

7. • Application form.
   • Memorandum of Association (MoA): Outlines the society’s objectives.
   • Articles of Association (AoA) or By-laws: Details the rules and regulations.
   • List of members with their names, addresses, and occupations.
   • Identity proof and address proof of governing body members.
   • No Objection Certificate (NOC) from the landlord for the registered office address.
8. What are the requirements to register a cooperative society?

Cooperative societies are a different legal entity governed by different laws. They are formed for the mutual benefit of their members in economic activities.

9. How can I start a society?

The process generally involves:

9. • Forming a group of individuals with a common purpose.
   • Drafting the MoA and AoA/By-laws.
   • Choosing a name for the society.
   • Collecting membership fees (if any).
   • Applying for registration with the Registrar of Societies.
10. How much does it cost to register an association?

The registration fee varies by state. You will also incur costs for drafting the MoA and AoA, and potentially professional fees if you hire someone to assist with the process.

C. Membership and Governance

11. What are the minimum members required to register a society?

The minimum number of members varies by state. It is typically seven or more.

12. What are the primary posts involved in a society?

Key positions usually include:

12. • President/Chairperson: Leads the society.
    • Secretary: Handles administrative matters.
    • Treasurer: Manages finances.
    • Other managing committee members.

D. Other Considerations

13. Why should we register a society?

Registration provides legal recognition, enables the society to operate formally, and enhances credibility.

14. What is the best place to register a cooperative society?

Cooperative societies are registered under separate Cooperative Societies Acts in each state.

E. Other generally asked questions related to Societies registration:

          15.   How do I register a society in India?

           Covered in the registration process details.

16. What are the benefits of registering a society?

Legal recognition, credibility, access to funding, etc.

17. What is the difference between a trust and a society?

Trusts are created by a trust deed; societies are formed by a group of individuals.

18. What are the rules and regulations for running a society?

Defined in the society’s By-laws and the state’s Societies Registration Act.

19. How do I manage a society effectively?

Good governance, member participation, and transparent financial management are crucial.

20. How do I raise funds for a society?

Member contributions, donations, grants, etc.

21. How do I amend the by-laws of a society?

A specific procedure is outlined in the By-laws and the Act.

22. How do I dissolve a society?

The process is defined in the Act and usually involves a resolution passed by the members.

23. Can a society own property?

Yes, a registered society can own property in its name.