Registration of NGO
Registration of NGO in India: Detailed Explanation with Case Law
1. What is an NGO?
An NGO (Non-Governmental Organization) is a non-profit voluntary organization working for social, cultural, educational, religious, or charitable purposes. NGOs aim to promote welfare and development activities without the motive of profit.
2. Legal Framework for NGO Registration
In India, NGOs can be registered under any of the following laws:
Societies Registration Act, 1860 (for Societies)
Indian Trusts Act, 1882 (for Trusts - mainly applicable in some states)
Companies Act, 2013 under Section 8 (for Not-for-Profit Companies)
3. Types of NGO Registration
A. Society Registration (under Societies Registration Act, 1860)
Suitable for groups aiming for charitable, literary, scientific, or social welfare objectives.
Requires a minimum of 7 members.
Governed by a registered Memorandum of Association (MOA) and Rules & Regulations.
Registered at the Registrar of Societies in the respective state.
B. Trust Registration (under Indian Trusts Act, 1882)
Suitable for religious or charitable trusts.
Created through a trust deed by the settlor(s).
No minimum number of members required.
Registration is done at the local Registrar of Trusts.
C. Section 8 Company Registration (under Companies Act, 2013)
For organizations with charitable objects that want a corporate structure.
Requires license from the Registrar of Companies (ROC).
Must use profits solely to promote its objectives; no dividend distribution allowed.
Minimum 2 members (private) or 7 members (public).
Provides legal recognition and easier access to grants and funds.
4. Documents Required for Registration
Memorandum of Association (MOA) or Trust Deed.
Rules & Regulations / Bye-laws (for societies).
Identity and address proofs of members.
Registered office proof.
Application forms as prescribed by the registering authority.
5. Registration Process
Draft MOA or Trust Deed stating aims and objectives.
File the necessary application with the Registrar of Societies/Trusts or ROC.
Pay prescribed fees.
On approval, certificate of registration is issued.
6. Rights and Obligations Post Registration
Ability to open bank accounts.
Eligibility to receive grants and donations (including foreign funds under FCRA).
Tax exemptions under sections like 80G and 12A of the Income Tax Act.
Must maintain proper accounts and file annual returns.
7. Important Case Law Related to NGOs and Registration
✅ Rural Litigation and Entitlement Kendra, Dehradun v. State of U.P., AIR 1985 SC 652
Supreme Court emphasized the role of NGOs in public interest litigation (PIL).
Validated NGOs’ standing to seek judicial remedies for environmental and social issues.
✅ Society for Unaided Private Schools of Rajasthan v. Union of India, (2012) 6 SCC 1
The Court dealt with the autonomy of registered societies and their governance.
Reinforced the principle that registered societies enjoy a separate legal existence distinct from their members.
✅ Union of India v. Association for Democratic Reforms, (2002) 5 SCC 294
Recognized the importance of transparency and accountability in NGOs and associations.
Mandated disclosure of information for public benefit organizations.
✅ T.N. Godavarman Thirumulpad v. Union of India (1997) 2 SCC 267
Affirmed the proactive role NGOs can play in environmental conservation through legal activism.
This case brought focus on the legitimacy and importance of NGOs.
8. Challenges in NGO Registration
Delays and procedural hurdles at the Registrar’s office.
Need for clear and specific objectives aligned with the chosen registration act.
Compliance with the Foreign Contribution Regulation Act (FCRA) for foreign funding.
Ensuring transparency and accountability to maintain public trust.
9. Conclusion
Registering an NGO legally is essential to gain formal recognition, access funding, and operate effectively. The choice between Society, Trust, or Section 8 Company depends on the NGO’s objectives, structure, and operational preferences. Case law affirms the critical role NGOs play in social justice, environmental protection, and public welfare, making their registration and regulation important.
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