Analysis of Union Budget 2017 provisions of Income Tax Service Tax Excise Duty Custom Duty with Budget Highlights Commentary Speech, Notification, News & Articles.
CS Mohit Saluja
Any Institution, Mandal, Religious Sangh, or welfare Association etc. ate to be Registered under Societies Registration Act, 1860 in order to get society registered. The object clauses should be in consonance with section 20 of the Societies Registration Act, 1860.
As per Section 20 of Registration of Society Act, 1860, the following societies may be registered under this Act:-
The constitution of any society, mandal, religious sangh or welfare association etc, should be divided into two parts.
1) MEMORANDUM OF ASSOCIATION
It includes the various Clauses as follows:
(i) Name Clause
(ii) Registered Office Clause
(iii) Object Clause
(iv) General Body Member Clause
2) RULES & REGULATION
It normally includes the following Clauses:
(i) Membership Clause
(ii) Subscription Clause
(iii) Meeting Clause
(iv) Committee/ Governing Body Clause
(vi) Legal Procedure
The above Rules & Regulations ( Bye-Laws) are to be certified by three office bearers at the end of each page. Three Officials may be the Chairman, President and Vice President.
It is also experienced that the object clause should be properly & clearly worded so as to cover to help needy and deserving people for education, medical, relief to be given etc.And there are always chances that the registrar of societies will add some words or delete some words from the various object clauses.
It is also observed that the Registrar of Societies require the quorum of 3/5 of members for meting of members for meeting of managing committees, general Body Meeting, and extra ordinary general body meeting and the quorum for Requisition meeting minimum 1/5 members must be present. Similarly in the clause of dissolution of the society, the majority of 3/5 of the members present can take the decision of dissolution.
Documentation Required for Registering a Society
ARRANGEMENT OF PAPERS
1) Covering Letter
2) Memorandum Of Association And Rules & Regulations
3) Table containing Names, Address and Occupation of all the Members along with their signatures
4) Certified Copy of Duly Passed Resolution for Registration of Society
5) Minutes of the Meeting
6) Declaration by the President of the Society
7) Address Proof
1) COVERING LETTER
The Registrar of Societies requires the Covering Letter for registering the Society.
2) Memorandum of Association And Rules & Regulations
As per Discussed above.
3) INFORMATION ABOUT ALL THE MEMBERS
General Information about all the members should be given in a proper Table containing the Columns like Name, Address, Occupation ad Signatures of the Member
A Resolution is to be given stating that the Mandal or Sangh as the case may be is established and formed w.e.f………. having registered office at …………………………
This resolution should be signed by all office Bearers and/or Committee Members.
5) MINUTES OF THE MEETING
Minutes of the Meeting in which above resolution for Registering of Society has been passed is also required to be presented along with other documents.
6) DECLARATION BY THE PRESIDENT/ CHAIRMAN
Declaration has to be given by the President/ Chairman of the Society.
7) LETTER OF CONFIRMATION FOR REGISTERED OFFICE
A Letter of confirmation for keeping Registered Office of the Mandal etc. is to be obtained from the person in whose premises the office is kept. The said person has to give No objection Letter & also attach a proof of address either by way of Rent Receipt or Society’s Receipt or Electricity Bill etc. Here care to be taken that address should exactly tally with wording of address as given in your Rent Receipt, etc.
So, from the above it is clear that that any Sanstha/ Sangh/ Mandal can be registered under Society Registration Act, 1860 provided the Society is for Charitable Purpose and the proper documents have been, as discussed above, submitted with the Department. Generally the time taken to register the Society is One Month.
Practicing Company Secretary