Trust Registration Online India — Public Charitable Trust & 12A/80G Guide

Governing Act: State Public Trusts Acts (where applicable) / Indian Trusts Act, 1882 (Private Trusts); Registration Act, 1908; Income-tax Act, 1961

Relevant Sections: Section 17 Registration Act; Sections 11, 12, 12AB & 80G Income-tax Act

Official Portal: State Stamps & Registration Portal / Sub-Registrar Office; Income Tax e-Filing Portal (incometax.gov.in)

Statutory Fee: State-specific stamp duty on trust deed plus Sub-Registrar registration fees

Trust Registration in India involves the legal formation of a trust whose governing framework depends on the trust's nature and state jurisdiction. Private trusts are governed nationally by the Indian Trusts Act, 1882. However, the Indian Trusts Act expressly excludes public charitable and religious trusts.

Public charitable trusts are governed by state-specific legislation where enacted (such as the Maharashtra Public Trusts Act, 1950 in Maharashtra and Gujarat, or the Rajasthan Public Trust Act) or executed through a registered Trust Deed before the jurisdictional Sub-Registrar of Assurances under the Registration Act, 1908 in states without separate public trust statutes.

Crucially, trust deed registration establishes the entity, but does not automatically confer income tax exemptions. Charitable status for tax purposes requires separate application to the Income Tax Department: Form 10A for provisional/regular registration under Section 12AB (exemption of income) and Section 80G (tax deduction for eligible donors).

Pricing details

₹19999 / Fixed

Key Advantages & Statutory Benefits

  • Legal Standing to Hold Immovable Property and Manage Funds for Charitable Objectives
  • Eligibility to Apply for Income Tax Exemption under Section 11 and 12AB
  • Eligibility to Apply for Section 80G Approval to Offer Donor Tax Deductions
  • Clear Governance Structure and Perpetual Institutional Operation

Documents Required

  • Comprehensive Trust Deed drafted on state-appropriate non-judicial stamp paper specifying objects, trustees, and administrative powers
  • PAN Card and Aadhaar Card of the Author / Settlor of the Trust
  • PAN Card and Aadhaar Card of minimum two Trustees and Managing Trustee
  • Passport size photographs of Settlor, all Trustees, and two independent witnesses
  • Proof of Registered Trust Office: Electricity Bill (< 2 months old) + Landlord NOC + Commercial Rent Agreement or Ownership Proof
  • Identity and address proofs of two independent witnesses present during Sub-Registrar registration
  • Utility bill or bank passbook copy of the Settlor proving permanent residential address

Filing Process & Roadmap

  1. Trust Deed Drafting: Drafting the formal Trust Deed specifying trust name, registered office, settlor, trustees, powers, and explicit charitable objects (education, medical relief, relief of poverty).
  2. Stamp Duty Calculation & E-Stamping: Procurement of non-judicial stamp paper of appropriate state-specific valuation.
  3. Registration at Sub-Registrar Office: Physical execution and registration of the Trust Deed before the jurisdictional Sub-Registrar in the presence of two witnesses (or Charity Commissioner where applicable).
  4. Trust PAN & TAN Procurement: Applying for permanent PAN and TAN in the trust's registered legal name.
  5. Trust Bank Account Setup: Opening an operational current bank account under the trust's registered name.
  6. Section 12AB & 80G Tax Exemption Filing: Applying for tax exemption certificates on the Income Tax portal via Form 10A (separate procedure from trust formation).

Frequently Asked Questions

Q: Which law governs public charitable trusts in India?

A: The Indian Trusts Act, 1882 governs private trusts and expressly excludes public charitable or religious trusts. Public charitable trusts are governed by state-specific Public Trusts Acts (e.g. in Maharashtra and Gujarat) or registered via a Trust Deed before the Sub-Registrar under the Registration Act, 1908 in states without separate public trust laws.

Q: Does registering a Trust Deed automatically grant tax exemption?

A: No. Registering the Trust Deed before the Sub-Registrar merely creates the legal entity. To secure income tax exemption on donations and income, the trust must separately apply to the Income Tax Department under Section 12AB and Section 80G using Form 10A on the e-Filing portal.

Q: What is the minimum number of trustees required to register a trust?

A: A public charitable trust generally requires a minimum of two trustees and one settlor (author of the trust). The settlor may also serve as a trustee. There is no statutory upper limit on the number of trustees unless specified in the trust deed.

Q: What recurring annual compliances apply to registered charitable trusts?

A: Registered trusts must: (1) Maintain books of accounts; (2) Obtain an audit report in Form 10B/10BB from a Chartered Accountant if income exceeds the basic exemption limit; (3) File annual income tax return in Form ITR-7 by the statutory due date; (4) Submit statement of donations in Form 10BD annually.