In Maharashtra, a charitable body is commonly registered twice over: as a society under the Societies Registration Act, 1860, and separately as a public trust under the Maharashtra Public Trusts Act, 1950. Many schools, hospitals and welfare organisations hold both registrations, and the two are kept in step with each other — a change of governing body members generally has to be reported to both the Registrar of Societies and the Charity Commissioner.
Not sure whether you need a society, a trust or a Section 8 company? See trust, society or Section 8 company: which to register.
Documents generally required
- Memorandum of association and rules and regulations
- Details and consent of the founding members / governing body
- Proof of the registered address
Why both registrations matter
A society registered only under the 1860 Act, without the corresponding trust registration, can face difficulty when dealing with immovable property or seeking exemptions available to public trusts. See also public trust registration and NGO DARPAN registration, which a society will often also need for government schemes and grants.
The double registration, and what it means in practice
The point most founders discover late: in Maharashtra a society with charitable objects is registered twice — under the Societies Registration Act, 1860 with the Registrar, and under the Maharashtra Public Trusts Act, 1950 with the Charity Commissioner. It therefore carries both sets of obligations at once.
| Obligation | Trust | Society |
|---|---|---|
| Governing body | Trustees, succession per the deed | Committee elected by members |
| Elections and members’ register | No | Yes |
| General body meetings | No | Yes, with quorum and minutes |
| Change reports under Section 22 | Yes | Yes |
| Accounts, audit and filing with the Charity Commissioner | Yes | Yes |
| Section 36 sanction for property | Yes | Yes |
| Filings under the Societies Registration Act | No | Yes |
So a society is not the lighter option. It is the option that suits an organisation which genuinely wants a membership that elects its managers — an association, a sports body, an alumni group, a residents’ welfare organisation. Where the founders are a small, stable group, a trust is usually simpler to run.
Disputes in societies are correspondingly different from disputes in trusts. They tend to be about whether an election was validly held, whether the members’ register is accurate, and who is entitled to sign — questions decided on the constitution and the record. See disputes.
Common questions
How is a society registered in Maharashtra?
By filing a memorandum of association and rules with the Registrar of Societies, signed by the founding members, together with consent letters of the committee members and proof of the registered address. Where the objects are charitable, the society is also registered under the Maharashtra Public Trusts Act with the Charity Commissioner.
Does a society in Maharashtra also need Public Trusts Act registration?
Yes, where its objects are charitable. That is a feature of Maharashtra law that surprises many founders: the society carries two registrations and two sets of obligations — elections and members’ registers under one, change reports and audited accounts under the other.
How many members are needed to form a society?
Under Section 1 of the Societies Registration Act, 1860, any seven or more persons may form a society by subscribing their names to a memorandum of association and filing it with the Registrar. The composition of the managing committee is then governed by the rules the society adopts. The number that matters more in practice is whether there are enough active members to hold valid meetings and elections year after year.
Can a society be converted into a trust?
There is no simple statutory conversion between the two forms. An organisation that has chosen wrongly generally either lives with the structure, amends its governing document so far as that document and the Act permit, or winds up and starts again — which raises questions about the transfer of assets. It is worth deciding carefully at the outset.
What happens if a society stops holding elections?
The committee’s authority to act becomes questionable, which surfaces when a bank, a funder or a purchaser asks who is entitled to sign. Where the position is disputed, it is decided on the constitution and the record rather than on who has been acting, and it can be a long way back. Holding elections when due is far cheaper than proving authority afterwards.
This page describes general procedure and does not constitute legal advice. What applies to a particular matter depends on its own facts.
Dual registration: Societies Registration Act and Maharashtra Public Trusts Act
A charitable society in Maharashtra is commonly registered under both the Societies Registration Act, 1860 and the Maharashtra Public Trusts Act, 1950, since registration under the Public Trusts Act is what brings the society’s property and functioning under the Charity Commissioner’s oversight, and is generally required for tax exemption and grant eligibility.
Process outline
- Drafting the memorandum of association and rules and regulations of the society, setting out its objects, governing body, and members.
- Filing the memorandum and rules with the Registrar of Societies, along with the prescribed fee and consent letters of the governing body members.
- Filing a parallel application for registration as a public trust under Section 18 with the Charity Commissioner’s office, since a society’s charitable objects and property also fall within the definition of a public trust under the MPT Act.
- Obtaining both the society registration certificate and the PTR (public trust registration) number.
Once registered, the society is required to comply with the annual filing obligations under both statutes.
Assistance with this matter
If you are dealing with a Charity Commissioner proceeding and would like assistance in preparing or filing your matter, you may contact this office through the Contact page to discuss the specifics of your trust or society.
Related guides
- Public Trust or Registered Society in Maharashtra: Which One?
- Festivals in Housing Societies: Common Areas, Contributions, Noise and Disputes in Maharashtra
- Festival and event permissions in Mumbai: all guides
See also: The Trust & NGO Desk: everything for trusts and NGOs in one place.
Consultations are by appointment. To fix a time, telephone +91 99301 50560 or send a message on WhatsApp.
This page describes general procedure and is published for information only, in keeping with Rule 36 of the Bar Council of India Rules. It is not legal advice and does not solicit work. What applies to a particular matter depends on its own facts.