Registration under Societies Registration Act as well as a Trust

Dear Members,

Some amount of confusion exists in the minds of a few of us.

We are a Society registered under the Societies Registration Act, 1860 in Gujarat. Do we have to compulsorily register as a Public Charitable Trust also? We file our Annual Returns with the Registrar of Societies. Do we have to file the same with the Charity Commissioner simultaneously? To what extent are the provisions of Trusts Act becoming applicable to a Society?

Shall be grateful for your advice.

T.K. Balappan
Ahmedabad.

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5 Responses to Registration under Societies Registration Act as well as a Trust

  1. B V Soma Sastry says:

    Dear Mr. Balappan,

    The “Bombay Pubic Trust Act 1950” is applicable to the states of Maharashtra and Gujarat. There is another layer for compliance i.e. Charity Commissioner at the state level. Hence all the charitable organizations have to comply with the provisions. Since the Act was framed prior to the bifurcation of the Bombay State (1956), the Act is applicable to only to these two states.

    Thanks and regards,

    B V Soma Sastry

  2. Hemal Kamat says:

    Please suggest us if we received FC funds more than 10 Lakhs in a year. Should we file under Lokayukt?

  3. Subhash Mittal says:

    Maharashtra Public Charitable Trust 1950 (earlier called Bombay Public Charitable Trust 1950) is applicable to all bodies which are formed for the purposes of religious or charitable purposes, including both Trusts & Societies formed under Society Registration Act 1860. Please refer to S. 2(13) of the Maharashtra Public Charitable Trust Act 1950. It is applicable to both Maharashtra & also Gujarat (with minor modifications).

    Hence since this Act is applicable to both Trusts & societies, you have to fully comply with the Act including filing of documents, etc.

  4. S.S.Shiva says:

    Dear Mr. Balappan,
    Both the Society and Trust are two different entities registered under different Acts. If you follow all the regulations of a Society, you need not register it again under Trust Act and function as a Society itself. Charity organisations are normally registered either as a Society or a Trust or under a specific section of Companies Act. It can function as any one of the three entities. All of them have similar exemptions under IT Act nd also enjoy the benefits of FCRA.

    • Subhash Mittal says:

      Dear Shiva,
      What you say is generally applicable in most part of the country, however in case of Gujarat & Maharashtra this is not so, as Maharashtra Public Charitable Trust Act 1950 is applicable in these two states, which requires compliance by all religious & charitable bodies including waqf, church, synagogue, etc.

      Since Mr Balappan is based in Ahemdabad, he has to follow the above Act too.

      rgds

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