Trust & Society Registration in Delhi
Register your Public Charitable Trust or Society NGO in Delhi with complete legal support from Comtax Business Consultants — expert compliance firm in Paschim Vihar, West Delhi. We provide end-to-end Trust and Society registration services — Trust Deed drafting, stamp paper execution, Sub-Registrar registration, Society MOA and Rules drafting, Registrar of Societies filing, PAN application, and post-registration 12A & 80G income tax exemption filings for NGOs and charitable organizations across Delhi NCR.
Public Trust
Best for permanent dedication of property for charitable purposes. Administered by Trustees. Minimum 2 trustees, registered with Sub-Registrar.
Society
Democratic setup for promotion of literature, science, or arts. Managed by Governing Body. Minimum 7 members, registered with Registrar of Societies.
Why Register Your Trust or Society?
Key advantages of formalizing your NGO as a registered entity in Delhi.
Promote Charitable & Social Causes
Public Charitable Trusts and Societies are India's oldest and most recognized NGO structures — dedicated to education, healthcare, poverty relief, environment, women empowerment, and other social causes. Registration gives your charitable mission a permanent, legally recognized institutional form with full credibility in Delhi's social sector.
12A & 80G Tax Exemptions
Registered Trusts and Societies with 12A certification enjoy complete income tax exemption on income applied for charitable purposes. 80G registration allows donors to claim 50% deduction on donations — making your NGO significantly more attractive for individual donations and corporate CSR contributions from Delhi's large corporate sector.
Recognized Legal Entity
Both registered Trusts and Societies are recognized legal entities in India — they can own property in their own name, open bank accounts, enter contracts, receive grants, and sue or be sued. This legal recognition is essential for Delhi NGOs operating at scale with property, equipment, and significant financial assets.
Government Grants & Schemes
Registered NGOs with proper 12A and 80G status are eligible for government grants from NABARD, DIPP, CSR Board, Ministry of Social Justice, and various Delhi state government schemes. Many central and state government programs specifically require NGO partners to be registered Trusts or Societies with valid 12A certification.
Simpler Setup Than Section 8
Trust and Society registration is simpler, faster, and less expensive than Section 8 Company registration. No Central Government License required. Trust registers with Sub-Registrar, Society registers with Registrar of Societies — both state-level processes with faster approval timelines than the Central Government INC-12 License required for Section 8.
FCRA for International Funding
Registered Trusts and Societies with at least 3 years of operational history and demonstrable charitable track record can apply for FCRA registration with Ministry of Home Affairs — enabling legal receipt of foreign donations from international organizations, foreign governments, and overseas individuals for Delhi-based NGO programs.
Trust vs Society — Which is Right for You?
Both Trust and Society are effective NGO structures for Delhi charitable organizations. Choose based on your governance preferences, donor requirements, and long-term funding strategy.
For Trust
- Minimum 2 Trustees
- Trust Deed on Stamp Paper
- Settlor with 2 Witnesses
- Office Address in Delhi
For Society
- Minimum 7 Members
- MOA & Rules/Regulations
- Elected Governing Body
- Office Address in Delhi
Documents Checklist
- KYC of all Trustees/Members (PAN & Aadhaar — all parties)
- Utility Bill for Registered Office Address in Delhi
- NOC from Property Owner (if office is rented)
- Passport Size Photos of all Trustees/Members
Why Comtax for NGO Registration?
NGO Registration Process in Delhi
Complete Trust and Society registration support — from deed drafting to Sub-Registrar filing to 12A/80G applications — by Comtax Business Consultants, Paschim Vihar, West Delhi.
Step 1
KYC Document Collection
Gather PAN, Aadhaar, photos, and address proof of all Trustees (minimum 2) or Society Members (minimum 7) and prepare office address documents
Step 2
Deed / MOA Drafting
Comtax drafts Trust Deed (with objects, trustee powers, management, property clauses) or Society MOA & Rules & Regulations (with governing body structure)
Step 3
Stamp Paper Execution
Execute Trust Deed on Non-Judicial Stamp Paper of requisite value as per Delhi Stamp Act, signed by Settlor, Trustees, and 2 independent witnesses
Step 4
Registration
Register Trust Deed at local Sub-Registrar Office OR file Society registration with Registrar of Societies, Delhi — biometric verification of all parties
Step 5
PAN, TAN & Tax Registrations
Apply for PAN and TAN for the registered entity — then proceed with 12A and 80G income tax exemption applications for donation eligibility
Trust & Society FAQs — Delhi
Common questions about Trust and Society NGO registration in Delhi.
What is better — Trust, Society, or Section 8 Company for NGO in Delhi?
Trust is simplest to register (2 trustees, Sub-Registrar) and best for managing property/endowments. Society is democratic with elected body (7 members min) and good for membership-based organizations. Section 8 Company has highest credibility, limited liability, and is preferred for CSR funding and FCRA. For large CSR-funded NGOs in Delhi, Section 8 is best. For grassroots organizations, Trust or Society is more practical and affordable.
Can a Trust be registered without a physical office in Delhi?
Yes, but you need an address proof for the Trust's registered office. This can be the Settlor's residence address, a rented office space (with rent agreement and NOC from landlord), or any property where the Trust will operate. The Sub-Registrar will verify the address during registration. After registration, the Trust can change its office address by executing an amendment deed.
How long does 12A and 80G registration take after NGO formation?
After Trust or Society registration, apply for 12A using Form 10A on the income tax portal. The IT Department issues provisional 12A registration within 1 month. 80G application (Form 10G) can be filed simultaneously. Final approval for both comes within 6 months after verification of charitable activities. Comtax handles complete 12A and 80G applications for Delhi NGOs.
Can a Trust own property in Delhi?
Yes. A registered Public Charitable Trust can own immovable property (land, buildings) in Delhi in the Trust's own name. Property transferred to the Trust becomes Trust property permanently — it cannot be reverted to individual owners. Trust property must be used exclusively for charitable purposes. Trustees are legal owners managing property on behalf of beneficiaries.
What is the difference between Public Trust and Private Trust?
A Public Charitable Trust benefits the general public or a section of it (education, healthcare, poverty relief). Private Trusts benefit specific named individuals or families. Only Public Charitable Trusts qualify for 12A and 80G income tax exemptions. For NGO purposes, you must form a Public Charitable Trust — not a private family trust.
Can a Society be converted to Section 8 Company?
Yes. A registered Society can be converted to a Section 8 Company under Section 366 of Companies Act 2013. This is done when the NGO wants higher credibility, limited liability for members, or better CSR funding eligibility. The process involves passing a Special Resolution, obtaining Central Government license, and re-registration as Section 8 Company. Comtax handles Society to Section 8 conversion for Delhi NGOs.
Register Your NGO in Delhi Today
We simplify Trust and Society registration so you can focus on your charitable mission. Comtax Business Consultants in Paschim Vihar provide complete NGO registration — deed drafting, Sub-Registrar liaison, PAN/TAN application, 12A registration, 80G certification, and post-registration annual compliance for charitable organizations across Delhi NCR.
+91 8076856909
100% Paperwork Support