Non-Governmental Organisations (NGOs) play a vital role in West Bengal — from rural development in the Sundarbans and education in Purulia, to women’s empowerment in Kolkata and disaster relief across the districts. Before an NGO can operate, raise funds, or receive foreign contributions, it must be legally registered. In West Bengal, an NGO can be registered as a Society under the West Bengal Societies Registration Act, 1961, a Public Charitable Trust under the Indian Trusts Act, 1882, or a Section 8 Company under the Companies Act, 2013. This guide explains each route, the documents, timelines, and the tax exemption and FCRA procedures applicable in Kolkata and across West Bengal.
Three Forms of NGO Registration
1. Society Registration (West Bengal Societies Registration Act, 1961)
A society is the most common form for membership-based NGOs working in education, culture, sports, or social welfare. In West Bengal, societies are registered with the Registrar of Societies, West Bengal located at Writers’ Buildings and the office at Purdah, Kolkata. Requirements include:
- Minimum seven members (must be individuals, companies, or other societies);
- A Memorandum of Association (MoA) stating the name, objects, and registered office;
- Rules and Regulations (Bye-laws) governing meetings, elections, and accounts;
- A registered office in West Bengal (proof of address);
- Identity and address proof of all members.
The fee is nominal (around Rs. 50 for filing plus Rs. 1 per page of the MoA and Rules). Registration typically takes 2 to 8 weeks, after which the Registrar issues a Certificate of Registration. Once registered, the society must file annual returns and hold general body meetings.
2. Trust Registration (Indian Trusts Act, 1882)
A trust is suitable for charitable and religious purposes — for example, running a temple, school, or hospital. A trust is created by a Trust Deed executed by the settlor and trustees. The Trust Deed is drafted on non-judicial stamp paper (stamp duty in West Bengal for a trust deed is currently Rs. 500 for a charitable trust, though rates may change — verify with the Sub-Registrar). Requirements include:
- A Trust Deed setting out the objects, trustees, and management;
- Minimum two trustees;
- Stamp duty and registration with the Sub-Registrar under Section 17 of the Registration Act, 1908;
- PAN application in the name of the trust.
Trust registration is faster than a society — usually 1 to 3 weeks — since it involves only registration of the deed, not approval of objects by a Registrar.
3. Section 8 Company (Companies Act, 2013)
A Section 8 company is a more formal, professionally governed NGO structure suitable for organisations seeking large grants, foreign funding, or corporate partnerships. Registration is done through the Ministry of Corporate Affairs (MCA) portal by filing SPICe+ (INC-32) with the Registrar of Companies (ROC), West Bengal. Requirements include:
- Minimum two directors (no maximum);
- Minimum two shareholders (or one for a one-person company, not applicable here);
- Memorandum and Articles of Association with charitable objects;
- Declaration by directors and affidavit under Section 8;
- Digital signatures (DSC) and Director Identification Number (DIN) for directors;
- Registered office in West Bengal.
A Section 8 company enjoys limited liability, perpetual succession, and greater credibility with international donors. Registration takes 2 to 4 weeks, after which the ROC issues a Certificate of Incorporation and a license under Section 8.
Choosing the Right Structure
| Feature | Society | Trust | Section 8 Company |
|---|---|---|---|
| Governing law | WB Societies Act, 1961 | Indian Trusts Act, 1882 | Companies Act, 2013 |
| Minimum members | 7 | 2 trustees | 2 directors |
| Registrar | Registrar of Societies, WB | Sub-Registrar | ROC, West Bengal |
| Government control | Moderate | Low | High (MCA filings) |
| Best for | Membership-based work | Family or religious charity | Professional NGOs, foreign funding |
Tax Exemption — 12A and 80G Registration
After registration, an NGO must obtain 12A registration (tax exemption for the NGO itself) and 80G registration (tax deduction for donors) under the Income Tax Act, 1961 (now under the Income Tax Act, 2025 as applicable). The application is filed with the Principal Commissioner of Income Tax (Exemptions), Kolkata. Requirements include:
- Registration certificate of the society/trust/Section 8 company;
- MoA, Trust Deed, or AoA;
- PAN of the NGO;
- Audited accounts (after the first financial year);
- Activity report and project details;
- NGO Darpan portal registration and Unique ID.
12A is now granted provisionally for three years and then regularised. 80G is granted separately after 12A. With 80G, a donor in West Bengal can claim deduction of 50% of the donation (subject to the qualifying limit) in their income tax return filed with the Kolkata Income Tax office.
FCRA Registration — Receiving Foreign Funds
Under the Foreign Contribution (Regulation) Act, 2010 (FCRA), an NGO must obtain FCRA registration from the Ministry of Home Affairs (MHA) before accepting any foreign donation. The NGO must have been active for at least three years and have spent a minimum of Rs. 10 lakh on core activities over the preceding three years. Application is filed online on the FCRA portal. The MHA issues a certificate valid for five years, renewable before expiry.
In Kolkata, many NGOs in education, child welfare, and disaster relief depend on FCRA funds. Failure to obtain FCRA registration before accepting foreign money is a criminal offence under Section 35 of the FCRA, punishable with imprisonment up to five years.
NGO Darpan and Other Compliance
- NGO Darpan (NITI Aayog) — mandatory Unique ID for all NGOs seeking government grants or 12A/80G;
- PAN and TAN — for the NGO and for employees;
- GST registration — only if the NGO’s turnover exceeds the threshold and taxable activities are undertaken;
- Audit — annual audit by a Chartered Accountant in Kolkata, with Form 10B filed with the Income Tax Department;
- Annual returns — to the Registrar of Societies (WB) or ROC (Section 8);
- FCRA annual return — Form FC-4 by 31 December each year.
CSR Funding and Government Grants
Registered Section 8 companies and certain trusts are eligible to receive Corporate Social Responsibility (CSR) funds under Section 135 of the Companies Act, 2013. West Bengal-based public sector units, banks, and private corporates regularly fund NGOs in Kolkata working on education, health, and the environment. To receive CSR funds, the NGO must be registered on the MCA CSR portal, hold 12A registration, and have a credible track record. NGOs can also apply for government grants through the West Bengal government’s e-Anwesha portal and central schemes of the Ministry of Social Justice and Empowerment, Ministry of Women and Child Development, and the Rural Development Department.
Common Compliance Pitfalls in West Bengal
- Failure to file annual returns with the Registrar of Societies or ROC — repeated defaults invite cancellation;
- Mixing FCRA and domestic funds in a single bank account — the FCRA mandates a separate bank account for foreign contributions;
- Not utilising foreign funds for the stated purpose — attracts suspension or cancellation of FCRA;
- Delay in 12A/80G renewal — the new regime requires renewal within the validity period;
- Irregular audit or Form 10B filing — leads to loss of exemption and penalty under the Income Tax Act;
- Change of objects or governing body without amending the MoA/Trust Deed and filing with the Registrar — invalidates decisions.
Cancellation, Surrender, and Dissolution
The Registrar of Societies may cancel a society’s registration on grounds such as fraud, default in filing returns, or activity contrary to the objects, after giving the society a reasonable opportunity of being heard. A trust cannot be wound up easily because the trust property vests in the trustees for the beneficiaries; dissolution is governed by the Trust Deed and, where the deed is silent, by the principle that the property passes to another charitable purpose (cy-près). A Section 8 company is dissolved under Section 59 of the Companies Act, with the surplus assets transferred to another Section 8 company with similar objects. In all cases, the NGO must surrender FCRA registration and intimate the Principal Commissioner of Income Tax (Exemptions), Kolkata, and the Registrar before final dissolution.
Choosing a Name and Address in Kolkata
The name of a society, trust, or Section 8 company must not resemble an existing registered name or a government body, and must not be objectionable under the Emblems and Names (Prevention of Improper Use) Act, 1950. For a Section 8 company, name availability is checked on the MCA RUN portal before filing SPICe+. The registered office in West Bengal must be supported by a no-objection from the owner of the premises and a recent utility bill (electricity or municipal tax) in the name of the owner. Co-working and residential addresses are generally accepted for societies and trusts but face stricter scrutiny for Section 8 companies.
FAQ
Which NGO registration is fastest in West Bengal?
Trust registration is typically the fastest, taking 1 to 3 weeks, since it requires only registration of the Trust Deed with the Sub-Registrar. Society registration takes 2 to 8 weeks, and Section 8 company registration takes 2 to 4 weeks.
How many members are needed to register a society in West Bengal?
A minimum of seven members is required to register a society under the West Bengal Societies Registration Act, 1961. Members can be individuals, companies, or other registered societies.
Is 12A registration mandatory for an NGO in Kolkata?
12A is not mandatory to operate, but without it the NGO’s income is taxable. It is essential for tax exemption and for donors to claim 80G deduction. It is filed with the Principal Commissioner of Income Tax (Exemptions), Kolkata.
What is the minimum period of operation before FCRA registration?
An NGO must be registered and operational for at least three years and have spent a minimum of Rs. 10 lakh on its core activities in that period before applying for FCRA registration under the FCRA, 2010.
Can a Section 8 company receive foreign donations without FCRA?
No. Even a Section 8 company must obtain FCRA registration from the Ministry of Home Affairs before accepting foreign contributions. Accepting foreign funds without FCRA is an offence punishable under Section 35 FCRA.
Register Your NGO in West Bengal With Confidence
Choosing the right structure and completing the registration, 12A/80G, and FCRA processes correctly is essential for an NGO to operate legally and attract funding. We handle society, trust, and Section 8 registrations across Kolkata and all districts of West Bengal, plus ongoing compliance and FCRA renewal. Contact our Kolkata corporate and NGO law team for a consultation, or message us on WhatsApp for assistance with your NGO registration.