Mumbai, the financial capital of India, is not just known for business and Bollywood—it’s also a hub for social change. Numerous charitable organizations, NGOs, and philanthropic individuals operate in Mumbai, aiming to uplift underprivileged communities. But to carry out charitable activities legally and receive financial support, one must navigate through formal legal processes like Trust Registration and obtaining 80G/12AB certification.

If you're planning to start a charitable trust or already run one in Mumbai, this article will guide you through the step-by-step process, documents required, benefits, and legal implications of these registrations.

📌 What is a Trust?

A trust is a legal arrangement where the owner (settlor) transfers property to trustees, who manage it for the benefit of others (beneficiaries). In India, charitable trusts are governed by the Indian Trusts Act, 1882, though for public charitable trusts, state-specific laws also apply. In Maharashtra, the relevant law is the Bombay Public Trusts Act, 1950.

✅ Why Register a Trust in Mumbai?

Registering a trust:

• Gives legal status to your organization.

• Builds credibility among donors and stakeholders.

• Enables opening a bank account in the trust’s name.

• Makes you eligible to apply for government schemes, CSR funding, and foreign donations (via FCRA).

• Allows you to apply for 80G and 12AB certifications for tax exemption.

📝 Step-by-Step Process for Trust Registration in Mumbai

1. Choose a Name for the Trust

• Ensure the name is unique and does not violate provisions of the Emblems and Names Act, 1950.

2. Draft the Trust Deed

This is the most important document and includes:

• Name and address of the trust

• Objectives (must be charitable)

• Details of settlor and trustees

• Mode of succession

• Powers and duties of trustees

• Management procedures

3. Prepare Documents

Documents required for trust registration:

• Trust Deed (signed and notarized on ₹100 or more stamp paper)

• ID and address proof of settlor and trustees (PAN, Aadhaar, Passport, etc.)

• Passport-size photos

• Electricity bill or property tax receipt of the registered office

• No Objection Certificate (NOC) from the property owner (if rented)

4. Visit the Charity Commissioner’s Office

In Mumbai, trusts are registered under the Bombay Public Trusts Act, so the application must be submitted to the Office of the Charity Commissioner, Maharashtra.

5. Trust Registration Application Filing

You’ll need to submit:

• Form A (Application for Registration)

• Trust Deed (in duplicate)

• Affidavit and consent letter from trustees

• Court fees and registration fee

6. Verification and Registration

The Charity Commissioner scrutinizes the documents and may ask for clarifications. Upon satisfaction, the trust is assigned a Registration Number and entered in the Register of Public Trusts.

💡 12AB & 80G Certification: Meaning and Importance

Once your trust is registered, you must apply for 12AB and 80G registrations with the Income Tax Department for tax exemptions.

🔹 What is Section 12AB?

It allows your trust to claim income tax exemption on surplus income, provided it is applied for charitable purposes.

🔹 What is Section 80G?

Donors to your trust can claim tax deductions for the donations they make. This acts as a major incentive for people and companies to donate.

📑 How to Apply for 12AB and 80G Certification?

Step 1: Register on the Income Tax Portal

Login to the Income Tax e-filing portal with your organization’s PAN.

Step 2: File Form 10A/10AB

Depending on whether you’re applying for the first time or seeking renewal:

• Use Form 10A for new applications

• Use Form 10AB for renewal/modification

Step 3: Attach Required Documents

• Trust Deed

• PAN of the Trust

• Registration Certificate from Charity Commissioner

• Activity report

• Financial statements (past 3 years if available)

• Details of key personnel/trustees

Step 4: Verification and Approval

• The Income Tax Department may ask for clarifications or call for documents.

• Once satisfied, they issue 12AB registration (valid for 5 years) and 80G certificate.
  

⏳ Timelines

🧾 Benefits of 12AB & 80G for a Trust

🔍 Important Tips

• Keep proper books of accounts and records of donations.

• File annual returns and audit reports as required.

• Ensure utilization of funds is strictly for the declared charitable objectives.

• Avoid any political or religious alignment if you plan to apply for FCRA.

🏢 Offices to Know in Mumbai

1. Charity Commissioner Office – Mumbai

   • Address: 3rd Floor, Haji Ali Govt. Building, Mahalaxmi, Mumbai – 400034

   • Website: charity.maharashtra.gov.in

2. Income Tax Department – Mumbai

   • Zonal Offices in Bandra-Kurla Complex (BKC), Fort, and other locations.

   • Website: incometax.gov.in

📣 Conclusion

Starting a trust and getting 80G/12AB certification in Mumbai might seem complex, but with the right information and guidance, it’s entirely achievable. These registrations not only bring legal compliance but also unlock access to a wide pool of funding, credibility, and long-term impact.

If you're passionate about making a difference, getting your charitable trust registered is the first responsible step toward a transparent, impactful, and sustainable journey of service.

❓Need Help?

If you're looking for assistance with trust registration or 80G/12AB certification in Mumbai, consider consulting a legal expert, chartered accountant, or NGO consultant who can streamline the process for you.