If you want to start a society in Maharashtra to promote literature, fine arts, science, and the sharing of beneficial information, particularly political education, or charity, you’ll need to go for society registration in Maharashtra. Society Registration is mandatory with the appropriate state Registrar of Societies. The Organizations Registration Act 1860, which controls the activities of societies in India, has been approved by many states. In order to be qualified for tax exemption, societies must be registered. In this article, we examine the method and procedure of society registration in Maharashtra.

Societies Registration Act, 1860

The Societies Registration Act is a piece of legislation that governs how society is created and registered. A minimum of seven members are required to create a society under this Act. The Act does not bar the governing council or management committee from being Indian nationals, implying that any individual can join a society. Under the terms of the Society Registration Act, the Maharashtra State Government appoints registrars or assistant registrars of Societies who are allowed to register societies in the state. 

Process of Society Registration in Maharashtra

The following steps are needed to be fulfilled for society registration in Maharashtra-

Selection of Name

The name of the registered society should be distinctive. The Societies Registration Act of 1860 prohibits a Society from registering a name that already exists. The society’s name shall not be similar to the names of any nation, state, or municipal government, or anything else that is forbidden under the Emblems and Names Act of 1950.

Memorandum of Association

The memorandum of association and the rules and regulations must be registered. The memorandum of association^[1] should be signed by seven members or more (national level society), and it should be dated. The Registrar of Societies must receive the memorandum of association. The following should be included in the memorandum of association:

• The society’s name
• The purpose of society
• The names, addresses, and occupations of the governors, councils, directors, committees, or other governing bodies to which the society’s management concerns are delegated under its rules.
• The memorandum of association should include a copy of the society’s rules and regulations that has been confirmed as accurate by at least three members of the governing body.

Registration Fees

A charge of Rs.50 or a lower cost as prescribed by the Government from time to time is required for society registered under the Act. The money, along with the memorandum of affiliation, shall be paid to the Registrar as per section 3. The State Government will be reimbursed for all costs paid. For society registration in Maharashtra, no stamp paper is necessary. A fee for the registration of a society founded for the purpose of conducting an educational institution in any location where the Central Provinces and Berar Vidya Mandir Act, 1939, is in effect is not needed.

Annual Filing

Each of the selected people shall be chosen every three years or as required by the society bylaws. Information or returns related to the people specified by the society under section 4 must be filed with the Assistant Registrar every year in the month of January, either by registered mail or in person at the Assistant Registrar’s office.

Documents Required for Society Registration in Maharashtra

The following is a list of papers that must be submitted in order to society registration in Maharashtra-

• Covering Letter Schedule – A
• A Memorandum of Association with Identification (Each page should be signed by three members of the Managing Committee) Schedule-B Regulations and Rules (Three members of the Managing Committee should sign each page.) Schedule-C
• All members’ consent letter Schedule-D
• Schedule-E Authority Letter
• Affidavit or Self-Declaration Schedule-F
• Resolution
• Certificate of office address with no objections
• Proof of office address (Electricity bill etc.)
• Photographs(separately)
• All members’ identities must be verified (Commonly and separately)
• Pan Card & Aadhar Card

A list of documents to establish as proof of identification for Society members may be found here-

• Voter Identification Card 
• (PAN Card).
• Citizenship card
• Valid passport is required.
• Up-to-date driver’s license.

The following is a list of documents that may be used to prove an organization’s address-

• For office address, the most recent power bill, and Pan Card with the name of any individual.
• (Each with two self-attested photocopies)

• One authentic passport photo of the applicant.
• Valid email address User registration in the system requires an email address.

Maintenance of Accounts under Section 12D

Every governing body in charge of society’s business should keep meticulous records of the following-

• All payments and receipts
• Property, both mobile and immovable
• All encumbrances placed on the society’s property 
• All debts made or advanced on the society’s behalf

According to the Registrar’s judgment, the account should contain all such particulars of revenue and expenditure in Schedules III and IV to assist in the preparation of the balance sheet.

Audit of Accounts

A society’s governing board should have its finances audited in an authorized manner every year. If the society’s gross yearly income exceeds Rs. 5,000, the accounts must be audited by a Chartered Accountant. A person authorized by the State Government under sub-section (4) of section 12D or a Chartered Accountant will audit the accounts if the society’s gross annual income is Rs. 5,000 or less.

Conclusion 

Society registration in Maharashtra is straightforward and thorough. Society is a legal body that is carried forward by the efforts of volunteers who are only concerned with progress. Society in Maharashtra may operate at its full potential while also reaping financial and legal benefits by registering with the law. Apart from the legal advantages, it also has additional advantages, as previously mentioned. The Societies Registration Laws of 1860 provide societies complete autonomy over governing bodies and the income tax legislation. For society registration in Maharashtra, an expert advice is suggested, for which you may also contact an expert at bizadvisor.io.

Read our article:Society Registration in Uttar Pradesh: A Complete Overview