Charitable Trust Registration in Bengaluru
Register your charitable trust in Bengaluru by executing a trust deed on correctly stamped paper and registering it at the jurisdictional Sub-Registrar through Kaveri 2.0, then take it through PAN and 12A/80G with CIT (Exemptions), Bengaluru. Professional fee from Rs 4,499, excluding GST.
| Item | Position for Bengaluru |
|---|---|
| What is registered | The trust deed, as an instrument under the Registration Act, 1908 |
| Where | The Sub-Registrar with jurisdiction over the trust's office or the property settled |
| Online system | Kaveri 2.0, Department of Stamps and Registration, Karnataka |
| Stamp law | Karnataka Stamp Act, 1957 - declaration of trust under Article 54 of the Schedule |
| Charity Commissioner | Not applicable to a Bengaluru trust |
| Private trusts | Indian Trusts Act, 1882 |
| Tax exemption authority | CIT (Exemptions), Bengaluru |
| Typical timeline | 7 - 15 working days to a registered deed |
Much of the trust registration guidance online is written for Maharashtra and Gujarat, where a public charitable trust must also be registered with the Charity Commissioner under the Bombay Public Trusts Act, 1950. Readers in Bengaluru then go looking for a Charity Commissioner's office that does not handle their trust.
Karnataka does still apply the Bombay Public Trusts Act, 1950, but only in the former Bombay-Karnataka areas. The Bombay Public Trust (Karnataka Amendment) Act, 2025 (Karnataka Act No. 3 of 2026) vests the Charity Commissioner's role in the Regional Commissioner, Belagavi Region. Bengaluru formed part of the old Mysore State and sits outside that regime.
For a trust with its office in Bengaluru, registration therefore means one thing: the deed is registered with the Sub-Registrar under the Registration Act, 1908. There is no second registration with a state trust authority, and you should not be quoted for one.
A trust comes into existence when a settlor (the author of the trust) hands property, usually a cash corpus, to trustees for stated objects. The trust deed records that arrangement. Registering it at the Sub-Registrar gives the trust a dated, public instrument that banks, the Income Tax Department and donors will accept.
Registration is compulsory where the deed creates an interest in immovable property worth Rs 100 or more, under Section 17 of the Registration Act, 1908. A trust settled only with money can in principle exist on an unregistered deed, but in practice a Bengaluru bank will not open the account, and CIT (Exemptions), Bengaluru will not process 12A or 80G, without a registered deed.
Karnataka runs document registration through Kaveri 2.0, the online system of the Department of Stamps and Registration. The deed details are entered online through pre-registration data entry, a time slot is booked at the Sub-Registrar office, stamp duty and fees are paid online, and the parties then appear in person to sign and complete registration. The national position is explained on our trust registration page; this page covers what is specific to Bengaluru.
| Step | Authority | Where |
|---|---|---|
| Deed registration | Sub-Registrar, Department of Stamps and Registration | The office with jurisdiction over the trust's address or the property settled |
| Stamp duty | Karnataka Stamp Act, 1957, collected through Kaveri 2.0 | Online, before the appointment |
| 12A and 80G | CIT (Exemptions), Bengaluru | Online, on the income-tax e-filing portal |
| NGO Darpan | NITI Aayog | Online |
| CSR-1 | Ministry of Corporate Affairs | MCA portal |
| FCRA | Ministry of Home Affairs | Online, FCRA portal |
Bengaluru Urban has several Sub-Registrar offices, each covering defined areas. The deed is presented at the office whose jurisdiction covers the trust's registered address or, where land or a building is settled, the property. We confirm the correct office on Kaveri 2.0 before booking the slot.
We check the number of founders, the funding plan and whether you want a membership body. A small family or founder group funding a cause usually fits a trust; a membership body fits a society; a CSR-led organisation across several states often fits a Section 8 company.
The deed sets out the settlor, trustees, objects, corpus, trustee powers, meetings, accounts, succession, amendment and dissolution, with the dissolution clause sending any surplus to another charitable body. These are the clauses the exemption authority reads first.
Duty is charged on the declaration of trust under Article 54 of the Schedule to the Karnataka Stamp Act, 1957. Where immovable property is settled, the valuation of that property can change the figure. We compute it before any stamp paper or e-stamp is bought.
The deed details, parties and witnesses are entered on Kaveri 2.0, the Sub-Registrar's data is checked, duty and the registration fee are paid online, and an appointment is booked at the jurisdictional office.
The settlor and two witnesses, and trustees where the office asks, attend on the booked date with original identity documents. Signatures, photographs and identity verification are completed, and the deed is registered.
The registered deed is released after scanning. We then apply for the trust's PAN and prepare the bank account resolution and KYC set.
A new trust files Form 104 for provisional registration under Section 332 and approval under Section 354 of the Income-tax Act, 2025 (old 12A and 80G). See our 12A and 80G registration service.
| Stage | Working days | Depends on |
|---|---|---|
| Structure call and deed drafting | 2 - 4 | Clarity of objects and trustee scheme |
| Stamp duty computation and payment | 1 - 2 | Whether property is settled |
| Kaveri 2.0 entry and slot | 1 - 5 | Slot availability at the jurisdictional office |
| Registration on the booked date | 1 | All parties attending with originals |
| Total to registered deed | 7 - 15 | Excludes PAN and 12A/80G, which run afterwards |
| Head | Position |
|---|---|
| Stamp duty on the deed | Under Article 54 of the Schedule to the Karnataka Stamp Act, 1957; value-linked where immovable property is settled |
| Registration fee | Payable to the Sub-Registrar under the Registration Act, 1908 at Karnataka's notified rates |
| Payment | Online through Kaveri 2.0 |
| Charity Commissioner fee | Not applicable in Bengaluru |
| 12A and 80G | No government fee |
Karnataka revised duty on a wide range of instruments through the Karnataka Stamp (Amendment) Act, 2023, notified on 3 February 2024, and registration fees are also revised from time to time. Rather than print a figure that may have moved, we assess the exact duty and fee for your deed on Kaveri 2.0 and confirm them in writing at quote stage.
| Plan | Professional fee | Covers |
|---|---|---|
| Starter | From Rs 4,499 | Structure call, deed drafting, duty and fee computation, Kaveri 2.0 entry, Sub-Registrar coordination |
| Standard | On quote | Starter plus PAN, bank account documentation and Form 104 for 12A/80G |
| Pro | On quote | Standard plus deeds settling land or buildings, tailored succession clauses and first-year accounting set-up |
All plans exclude GST. Stamp duty and the Sub-Registrar's registration fee are paid at actuals and shown separately on your invoice.
All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.
| Registration | What it does |
|---|---|
| PAN | Needed for the bank account and every tax filing |
| 12A (Section 332) | Exempts the trust's own income. Filed with CIT (Exemptions), Bengaluru. |
| 80G (Section 354) | Lets donors claim a deduction, which most Bengaluru corporate and salaried donors ask for |
| NGO Darpan | NITI Aayog registration, generally needed for government grants |
| CSR-1 | Required before companies can route CSR funds to the trust |
| FCRA | Ministry of Home Affairs, required before any foreign donation is accepted |
Provisional registration is the normal starting point for a new trust. The regular application follows once activities have begun, and the authority will examine whether those activities match the objects in the deed.
| Obligation | Why it matters |
|---|---|
| Books of account and receipts for every donation | Basis for the audit and for donor deduction claims |
| Audit and income-tax return under the Income-tax Act, 2025 | Required to keep the exemption; late or missing filings put it at risk |
| Application of income to the objects | Income must be spent on the trust's charitable purposes within the limits the law allows |
| Change of trustees or objects | Done by a supplementary deed, registered at the Sub-Registrar where it alters the trust instrument |
| Foreign contributions | Only through the FCRA account after registration or prior permission |
Because a Bengaluru trust has no Charity Commissioner, there is no annual state return of the kind a Maharashtra trust files. The compliance burden sits almost entirely with the income-tax law, which is why the deed has to be drafted with that law in view.
| Trust | Society | Section 8 company | |
|---|---|---|---|
| Registered with | Sub-Registrar | District Registrar of Societies | ROC Bangalore |
| Governing law | Registration Act, 1908 and the deed | Karnataka Societies Registration Act, 1960 | Companies Act, 2013 |
| Minimum founders | One settlor; two or three trustees advised | Seven persons above 18 | Two directors |
| Annual state filing | None | Governing body list and audited accounts after each AGM | AOC-4 and MGT-7 |
| Control | Trustees | Elected governing body | Board of directors |
If you need a membership body, see society registration in Bangalore. If CSR or multi-state grants are the plan, see Section 8 registration in Bangalore. Our trust vs society vs Section 8 guide compares all three in detail.
We are a CA and CS practice operating under DSG CORPORATE FINANCIAL ADVISORS LLP, working with Bengaluru organisations from our office at 26, Krishnalaya Complex, 4th Cross, N.R. Road, Bengaluru 560002.
| Reference | Relevance |
|---|---|
| Registration Act, 1908, Section 17 | Compulsory registration of instruments affecting immovable property |
| Karnataka Stamp Act, 1957, Schedule Article 54 | Stamp duty on a declaration of trust |
| Karnataka Stamp (Amendment) Act, 2023 | Revised duty across instruments, notified 3 February 2024 |
| Indian Trusts Act, 1882 | Private trusts |
| Bombay Public Trusts Act, 1950, as applied in Karnataka | Former Bombay-Karnataka areas only; not Bengaluru |
| Sections 332 and 354, Income-tax Act, 2025 | Registration of the trust (old 12A) and approval for donors (old 80G) |
| Foreign Contribution (Regulation) Act, 2010 | Foreign donations |
Authority sources: Department of Stamps and Registration, Karnataka at igr.karnataka.gov.in, Kaveri 2.0 at kaveri.karnataka.gov.in and the Income Tax Department at incometax.gov.in.
Three family members in Bengaluru wanted to fund school scholarships with a cash corpus. Their first draft deed, adapted from a Pune template, had a clause for registering with the Charity Commissioner and no dissolution clause. We removed the inapplicable clause, added a dissolution clause sending any surplus to another registered charity, computed the duty on Kaveri 2.0, and the deed was registered at the jurisdictional Sub-Registrar on the booked date. Form 104 for provisional 12A and 80G was filed the following week.
Illustrative scenario based on typical file patterns. Not a named client engagement.
Same city: Society Registration in Bangalore, Section 8 Registration in Bangalore. National: 12A and 80G registration, FCRA registration, and our step-by-step trust registration guide.
No. In Karnataka the Bombay Public Trusts Act, 1950 applies only to the former Bombay-Karnataka areas, where the Charity Commissioner's role now sits with the Regional Commissioner, Belagavi Region. A Bengaluru trust is registered by registering its deed with the Sub-Registrar under the Registration Act, 1908.
At the Sub-Registrar office of the Department of Stamps and Registration that has jurisdiction over the trust's registered address or, if land or a building is settled, over that property. Data entry, fee payment and the appointment are handled on Kaveri 2.0.
Not fully. Kaveri 2.0 handles data entry, payment of stamp duty and registration fee, and slot booking online, but the settlor and two witnesses still attend the Sub-Registrar office on the booked date to sign and complete identity verification.
Duty is charged on a declaration of trust under Article 54 of the Schedule to the Karnataka Stamp Act, 1957, and depends on what is settled. Karnataka revised duty across many instruments by an amendment notified on 3 February 2024, so we compute the exact figure for your deed on Kaveri 2.0 and confirm it at quote stage.
It is compulsory where the deed creates an interest in immovable property worth Rs 100 or more, under Section 17 of the Registration Act, 1908. A cash-only trust can technically exist on an unregistered deed, but banks and CIT (Exemptions), Bengaluru expect a registered deed.
CIT (Exemptions), Bengaluru, through the income-tax e-filing portal. A new trust files Form 104 for provisional registration under Section 332 and approval under Section 354 of the Income-tax Act, 2025 (old 12A and 80G). There is no government fee.
Most often because of the deed. Tribunal orders from Bangalore show CIT (Exemptions) refusing 80G where the deed had no dissolution or amendment clause, and refusing regular registration where activities had not yet started. We draft against both points.
Our indicative timeline is 7 to 15 working days from complete documents to a registered deed. The main variable is slot availability at the jurisdictional Sub-Registrar. PAN and 12A/80G follow afterwards.
No state trust authority receives an annual return from a Bengaluru trust. Its yearly obligations are under the Income-tax Act, 2025: books of account, audit where required and the income-tax return. Changes to trustees or objects are made by a supplementary deed.
Tell us what you need and a real CA calls you back, with no scripts and no transfers. Call 72783 76654. Mon - Sat, 10:00 AM - 7:00 PM IST.
Reviewed by CorporateWalla's CA and CS team · Last Updated 19 October 2026 · · Sources: Department of Stamps and Registration, Karnataka, Kaveri 2.0 Online Services, Income Tax Department
Canonical: https://corporatewalla.com/bangalore/trust-registration
