How to Form A Charitable Society & Get

Registered With Income Tax Department

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By taxworry, eHow Member
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Want to do some charity or philanthropy in a group? A society registered under Society

Registration Act and then getting the registration with Income Tax Department is perfect
vehicle of charity and philanthropy. A society for the relief of poor, education,medical attention
and advancement of any other object of general public utility is granted exemption from tax
under I T Act under section 11 and section 12 .

Difficulty: Moderately Easy

Instructions

Things You'll Need:

• Income tax,Trust,NGO

1. Step 1

Arrange to form a like minded group of minimum seven persons

2. Step 2
 Get Registered under Society Registration Act in following manner:
1.Get the Memorandum of Association and Rules of Society drafted, signed and
witnessed in prescribed manner.
2.Submit application for registration to Registrar under Society Registration Act or
Charity Commissioner, duly signed by all subscribers of Memorandum of Association.
This can also be signed by a single member, if all members have authorized him to do so.
3.Enclose memorandum of association in duplicate .Each page should be numbered.
4.An affidavit by the President or the Secretary of the society on a non-judicial stamp
paper of prescribed value ,explaining the relationship among subscriber to MoA. This
affidavit must be duly attested by an Oath Commissioner or Notary Public or First Class
Magistrate
5.Documentary proof of address of the office of the society.
6.If the society claims to control any religious place, documentary evidence to show that
the society is legally competent to control such religious place

The Registrar after satisfying with the documents filed requires the society to deposit a
very nominal amount in cash r by draft and issues a certificate of registration. Apply a
simple application to the Registrar for certified copy of the Rules and Memorandum of
Association .Your society has formed and recognized under Society Registration Act .But
if you want to get the exemption from Income tax and wealth tax , law requires society to
be registered with exemption wing of the Income Tax Department.

3. Step 3

After getting your society registered with the Appropriate authority as stated above,it
should be registered with Income Tax Department

1. Apply to DG(Exemption ) or CIT(Exemption) of the city where the office of the

society is situated in Form 10A in duplicate.
2. Enclose list of name and addresses of subscriber /trustees
3. Enclose copy of registration certificate issued by Registrar or other authority.
4. Copy of the MoA /trust deed duly certified as true copy.
5. PAN of Society and its members .
6. Bank account opening details.
7. Copies of accounts of last there years or less as case may be.

The Commissioner of Income Tax on being satisfied with the documents and other
criteria shall pass an order, after giving opportunity of being heard, within six months
from end of the month in which the application was made , either granting registration or
rejecting the application. On being granted the registration ,the society can claim
exemption from the financial year in which application was made.

Read more: How to Form A Charitable Society & Get Registered With Income Tax Department |
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