Do trust deeds need to be registered under the Registration Act?
Syed Jawad Quader
(Querist) 09 February 2011
This query is : Resolved
Do trust deeds need to be registered under the Registration Act? If yes, can you please provide case references?
Ajay Bansal
(Expert) 10 February 2011
Without registration a Trust can not be formed.A reading of bare act is sufficent.No citation is necessary.
Kirti Kar Tripathi
(Expert) 10 February 2011
it is required to be registered under Trust Act.
malipeddi jaggarao
(Expert) 13 February 2011
Unfortunately, there is complexity around this process and charitable organizations (including charitable trusts).
 At the state level, it is the Charity Commissioner of the Registrar of Societies which registers a charity
 At the federal level, it is the Income Tax Act which has the authority to register a charity
 If the organization receives foreign contribution, the Home Ministry also begins to
exercise its jurisdiction.
Procedure for Registration of Trust under Income-tax Act procedure for registration u/s. 12AA of I.T. Act.
1. Application for registration in Form No.10A in duplicate.
2. List of Name and Address of the Trustees
3. Copy of Registration Certificate with Charity Commissioner or copy of application to him.
4. Certified True Copy of the Trust Deed.
5. PAN No. or Copy of application of the Trust.
6. PAN of the trustees.
The Commissioner, on receipt of an application for registration of a trust or institution made under clause (a) of section 12A, shall –
a. call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about the genuineness of activities of the trust or institution and may also make such inquiries as he may deem necessary in this behalf; and
b. after satisfying himself about the objects of the trust or institution and the genuineness of its activities he –
i. shall pass an order in writing registering the trust or institution;
ii. shall, if he is not so satisfied, pass an order in writing refusing to register the trust or institution,
and a copy of such order shall be sent to the applicant.
Provided that no order under sub-clause (ii) shall be passed unless the applicant has been given a reasonable opportunity of being heard.
Syed Jawad Quader
(Querist) 13 February 2011
cheers for the response everyone. you have been of much help. thank you.
