A trust is a legal arrangement where a person (called the settlor) transfers property to another person (trustee) to manage for the benefit of a third party (beneficiary) or for a specific charitable or religious purpose. Trust Registration is the official process of legally establishing this arrangement under Indian law.

By registering a trust, you secure legal recognition, protect assets, and gain eligibility for tax exemptions and regulatory benefits. It ensures the trust functions as intended while offering credibility and operational transparency.

Establishes legal validity and recognition.

Protects the assets held within the trust.

Binds trustees to fulfill the trust’s objectives.

Allows for donation receipt and tax exemptions.

Enables the trust to own, manage, and transfer property legally.

Facilitates business registrations (like MSME or GST) if engaging in commercial activities.

Ensures the trust can sue or be sued in its own name.

Key authorities involved in trust registration and regulation:

• Registrar/Sub-Registrar Office: Registers trust deeds.
• Charity Commissioner: Monitors public charitable trusts (where applicable).
• Income Tax Department: Grants tax exemption certificates (12A and 80G).
• State Stamp Duty Authority: For stamp paper procurement. exchanges

• Shields trust property from unauthorized claims.
• Grants legal standing for contracts and litigation.

• Access to tax benefits under Section 12A and 80G.
• Attracts more donations and government grants.

• Facilitates opening bank accounts, owning property, and undertaking charitable/commercial projects.

• Trust remains operational irrespective of changes in trustees or beneficiaries.

• Registered status boosts public trust and reputation.

• Minimum Trustees: At least 2 trustees (individuals or legal entities).
• Legal Purpose: The trust’s objectives must be lawful and charitable or religious.
• Trust Property: Must have property/assets under the trust.
• Voluntary Formation: The settlor must create the trust willingly.
• Trust Deed: A well-defined, written trust deed is mandatory.
• Jurisdiction: Register with the Registrar in the area where the trust will operate.

• Original signed trust deed on stamp paper.
• PAN card & Aadhaar card of settlor and trustees.
• Address proof (utility bill, rent agreement, etc.)
• Passport-size photographs.
• Proof of trust’s registered office.
• Details of movable/immovable assets.
• Digital Signature Certificates (if applicable).

• Define name, trustees, beneficiaries, objectives, and rules.

• Execute the deed on appropriate non-judicial stamp paper.

• Settlor and trustees must sign the deed in presence of two witnesses.

• Get DSCs for online tax filings or compliances.
• Submit Application
• Visit the local Sub-Registrar Office with deed and documents.

• Submit applicable registration fees.

• Receive officially registered trust deed and certificate.

• Get 12A and 80G certificates from the Income Tax Department.