Maharashtra Society Registration

In Maharashtra, societies must be registered with the state Registrar of Societies. The Societies Registration Act of 1860, adopted by various states in India, is crucial for governing these entities. Registration is mandatory for societies to avail tax-exemption benefits. In this detailed guide, we explore the process and procedure of registering a society in the State of Maharashtra, ensuring compliance and successful establishment.

Understanding the Societies Registration Act, 1860

The Societies Registration Act serves as the foundational legislation for society formation and registration via a Memorandum of Association. Under this Act, a minimum of seven members is required to form a society. Importantly, the governing council or managing committee members aren't required to be Indian citizens, allowing for broader membership.

Role of the Registrar of Societies

The State Government of Maharashtra appoints a Registrar or Assistant Registrar of Societies, empowering them to register societies in compliance with the Society Registration Act of 1960. This role is pivotal in ensuring lawful establishment and operations of societies within the state.

Guidelines for Society Name Selection

Choosing a unique society name is vital. The Societies Registration Act, 1860, forbids using an existing name, or any name resembling that of a country, state, or authority as per the Emblems and Names Act of 1950. Ensuring name distinctiveness is crucial for brand identity and operational authorization.

Memorandum of Association Requirements

The Memorandum of Association, along with the Rules and Regulation, must be registered. Participation from at least seven members is essential, with signatures and dates documented. This memorandum, submitted to the Registrar of Societies, should include:

• The name of the society
• The objective of the society
• The names, addresses, and occupations of the governors, council, directors, committee, or other governing body members overseeing the society's management
• A certified copy of the rules and regulations by at least three governing body members

Registration Fees and Exemptions

A registration fee of Rs. 50, or a lesser amount as dictated by the government, must accompany the memorandum of association in submission to the Registrar. These fees contribute to the state government's revenue and no stamp paper is required for society registration. Notably, if a society aims to run an educational institution under the Central Provinces and Berar Vidya Mandir Act, 1939, the registration fee is waived.

Annual Filing Obligations

Designated persons in a society are typically elected every three years. Annually, societies must submit information or returns pertaining to their registered individuals to the Assistant Registrar in January, either via registered post or in person. This compliance ensures continued legitimacy and operational transparency.

Essential Documents for Society Registration

Below is a list of necessary documents for society registration in Maharashtra:

1. Covering Letter Schedule-A
2. Memorandum of Association with Identification (signed by three managing Committee members) Schedule-B
3. Rules and Regulations (signed by three managing Committee members) Schedule-C
4. Consent letter from all members Schedule-D
5. Authority Letter Schedule-E
6. Self-Declaration or Affidavit Schedule-F
7. Resolution
8. No objection certificate for office address
9. Office address proof (e.g., electricity bill)
10. Individual photographs
11. Identity Proof of all members (Aadhar and PAN cards)

For identity proof, acceptable documents include PAN Card, Voter Identity Card, Citizen ID, Passport, and Driving license. Address proof can include the latest electricity bill or PAN Card in the individual's name for the office address, along with passport-size photos.

Account Maintenance as per Section 12D

Sufficient account maintenance of the society's regular transactions is mandatory. This includes all receipts and payments, as well as records of movable and immovable property. The governing body must also record any encumbrances on the society's assets and loans availed or granted by the society. Maintaining these records helps in crafting a detailed balance sheet.

Auditing of Accounts

Annual auditing of accounts is required for every society. If the society's annual income exceeds Rs. 5,000, auditing by a Chartered Accountant is mandatory. Otherwise, auditing may be conducted by a government-authorized individual or a Chartered Accountant, ensuring financial accuracy and accountability.

The Society Registration Process

Maharashtra facilitates online society registration, streamlining the process significantly. For offline submissions, the Registrar's office remains open for assistance. The online registration involves several steps:

Step 1: Account Creation - Register by creating a user account on the official portal.

Step 2: Login - Access the online application form using login credentials.

Step 3: Form Submission - Input necessary information about your society.

Step 4: Document Upload - Upload the required documents and submit the application.

Updating Society Registration Details

Society registration details can be updated online. Simply click ‘Update Profile’ and modify the necessary information. This ensures that all society records are current and maintained properly within the state's system.

Checking Society Registration Certificate Status

Societies can easily track their registration certificate status online by entering specific society details. This feature ensures that societies remain in the loop regarding their legal status and compliance updates.

Downloading Society Registration Certificate:

For easy verification and record-keeping, societies can download their registration certificate through the online portal by inputting relevant society information.