Resident welfare societies cannot be granted sec.12A registration

 The dispute is confined to the point whether or not a rwa qualifies for registration u/s 12A of the IT Act.  As such, the discussion has followed a single track. In that, it has  failed to address itself to a more crucial and  fundamental point; that is,  whether or not any such association, having regard to its objects, first of all, qualifies for registration as a ‘society’ under the Societies Registration Act itself.
According to a well-reasoned view, the answer can only be an emphatic, –  ‘NO’. If so, the instant case clearly goes to demonstrate the truth underlying the proverb – missing the wood  for the tree.
The related proposition may be found to have been discussed in numerous material made available in public domain. That is in the specific context of  apartment buildings in Karnataka (Bangalore, etc.) requiring to be registered following the elaborate procedure as mandated under the applicable special  State enactment, which, simplistically  but blindly, as a matter of convenience, are  known to have been / continue to be registered, wrongly so, under the patently  inapplicable- Karnataka  Societies Registration Act.
To  know in detail,  recommend to look up the viewpoints  canvassed in the larger interests of the concerned public  through the  popular Blog, – praja.in/en/blog/m…
As in most of the States the enactment governing registration of societies is no different, the above referred points must be of equal relevance to all of them.