Public Charitable Trust Registration in Kolkata, West Bengal
Set up a public charitable trust in Kolkata with a deed that a West Bengal registration office will accept and that the Income Tax Department will later approve for 12A and 80G. Professional fee from Rs 4,499, excluding GST, stamp duty and registration fees.
| Item | Position for Kolkata |
|---|---|
| What is registered | The trust deed, as an instrument under the Registration Act, 1908 |
| Registering office | Registrar of Assurances, Kolkata, or the District Sub-Registrar / Additional District Sub-Registrar office with jurisdiction |
| State public trusts law | None of the Maharashtra or Gujarat type; no Charity Commissioner filing |
| Stamp duty | Under Article 64 of Schedule IA to the Indian Stamp Act, 1899 as it applies in West Bengal, assessed on the deed |
| Minimum trustees | No statutory minimum; we recommend at least two |
| Online facilities | e-Appointment, e-payment of duty and fee, and a duty calculator on the IGR West Bengal portal |
| Tax exemption authority | CIT (Exemption), Kolkata, for Sections 332 and 354 of the Income-tax Act, 2025 (old 12A and 80G) |
Much of the trust registration advice online is written for Maharashtra, where a public trust must also be registered with the Charity Commissioner within three months of its creation. Kolkata founders who follow that guidance go looking for a Charity Commissioner's office that does not exist here.
West Bengal has no state-wide public trusts registration statute of that kind. A public charitable trust in Kolkata comes into existence through a deed of trust, and that deed is registered as an instrument under the Registration Act, 1908 at a West Bengal registration office. Once the deed is registered, the next authority the trust deals with is the Income Tax Department, not a state charity regulator.
This keeps set-up lighter than in some states, but it moves the weight onto the deed itself. There is no state regulator to approve your objects or your trustee rules before the Income Tax Department looks at them, so a weak deed is usually discovered only when the 12A or 80G application is questioned.
A public charitable trust is created when a settlor dedicates property, often a modest cash corpus, to a charitable purpose and appoints trustees to manage it. It needs no minimum membership, no elected governing body and no annual return to a state registrar, which is why it suits families, small founding groups and single-donor charities in Kolkata.
Typical Kolkata uses include scholarship and coaching funds, free clinics and dispensaries, old-age and child-care homes, animal welfare, temple and puja trusts, and trusts formed to hold a building for a school or hostel.
Private or family trusts for named beneficiaries are governed by the Indian Trusts Act, 1882. Section 5 of that Act makes a trust of immovable property invalid unless it is declared by a registered instrument. Private trusts are not eligible for 12A or 80G, so this page concentrates on public charitable trusts.
If you have seven or more founders who want elected management, compare society registration in Kolkata. If you expect corporate CSR money at scale, compare Section 8 registration in Kolkata.
| Office | When it is used |
|---|---|
| Registrar of Assurances, Kolkata | May register documents relating to property anywhere in West Bengal, so it is available for any Kolkata trust deed |
| District Sub-Registrar (DSR) or Additional District Sub-Registrar (ADSR) office | The local registration office with jurisdiction, usually chosen by reference to the trust's office or any property settled |
The registration wing is headed by the Inspector General of Registration and Commissioner of Stamp Revenue, West Bengal. Its portal at igr.wb.gov.in provides e-Appointment for deeds, e-payment of stamp duty and registration fees, and calculation assistance for duty and fees. We pick the office with you before the deed is finalised, because the office named in the appointment is where the settlor and witnesses must appear.
After registration, applications under Sections 332 and 354 of the Income-tax Act, 2025 go to CIT (Exemption), Kolkata. This is a separate authority from the registration office and runs on its own timeline.
Section 6 of the Indian Trusts Act, 1882 treats a trust as created when the author indicates with reasonable certainty the intention, the purpose, the beneficiaries and the trust property. We pin down each one, along with who the first trustees are and how they are replaced.
Objects are written as wholly charitable, trustee benefit is ruled out, and accounts, audit, amendment and dissolution clauses are drafted against the tests CIT (Exemption), Kolkata applies when it examines Form 104.
Duty is assessed under Article 64 of Schedule IA as it applies in West Bengal. Where land or a building is being settled, the figure can change, so we confirm it, and the registration fee, in writing before anything is paid.
The appointment is booked on the IGR West Bengal portal for the chosen registration office, and duty and fees are paid through the portal's e-payment facility.
The settlor and two witnesses attend on the booked date, sign before the registering officer and complete biometrics. Section 23 of the Registration Act, 1908 generally allows four months from execution for presentation, but we keep execution and presentation on the same day where possible.
The deed is scanned, endorsed and returned. Keep the original safe and certified copies handy, because the bank, PAN application and Income Tax filings all rely on it.
PAN is applied for in the trust's name and a bank account is opened with the trustees as signatories as the deed provides.
Form 104 is filed for provisional registration under Section 332 and approval under Section 354 of the Income-tax Act, 2025. See our 12A and 80G registration service for the full stack.
| Stage | Working days | Depends on |
|---|---|---|
| Information gathering and drafting | 2 - 4 | How settled the objects and trustee list are |
| Duty and fee confirmation, e-payment | 1 - 2 | Whether property is settled |
| e-Appointment and presentation | 2 - 7 | Slot availability at the chosen office |
| Return of registered deed | Usually same day to a few days | Office workload |
| PAN and bank account | 5 - 10 | Bank's KYC process |
| Total to a working trust | 10 - 20 | Excludes 12A and 80G, which run separately |
Indicative only. The registering officer and the bank set their own pace.
| Head | Position |
|---|---|
| Stamp duty on the deed of trust | Assessed under Article 64 of Schedule IA to the Indian Stamp Act, 1899 as it applies in West Bengal. We confirm the current figure at quote stage. |
| Duty where land or a building is settled | Can differ from a cash-corpus trust; assessed by the registering officer on the instrument |
| Registration fee | Payable to the registration office under the West Bengal fee table; confirmed at quote stage |
| Copying and scanning charges | As charged by the office at registration |
| Sections 332 and 354 (old 12A and 80G) | No government fee |
We do not publish a flat duty figure for West Bengal trust deeds because the assessment depends on what the deed settles. You will have the figure in writing before you pay.
| Plan | Professional fee | Covers |
|---|---|---|
| Essential | From Rs 4,499 | Deed drafting, duty and fee computation, e-Appointment, registration coordination |
| Growth | On quote | Essential plus PAN, bank documentation and Form 104 for 12A and 80G |
| Complete | On quote | Growth plus CSR-1, NGO Darpan and FCRA groundwork |
All plans exclude GST. Stamp duty and registration fees 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 |
|---|---|
| Section 332 (old 12A) | Exempts the trust's own income when applied to its objects. Filed in Form 104 with CIT (Exemption), Kolkata. |
| Section 354 (old 80G) | Lets donors claim a deduction for gifts to the trust |
| CSR-1 | Needed before a company can treat a contribution to the trust as CSR spend |
| NGO Darpan | NITI Aayog registration, generally needed for government grants |
| FCRA | Ministry of Home Affairs registration before any foreign contribution is accepted. See FCRA registration. |
Where activities have not yet started, the provisional order on Form 104 is due within one month from the end of the month in which the application is filed. Registrations granted under the Income-tax Act, 1961 remain valid.
| Obligation | Why it matters |
|---|---|
| Books of account and receipts for donations | Needed for the income-tax return and for donor certificates |
| Audit where the Income-tax Act requires it | A trust claiming exemption is examined on its audited accounts |
| Income-tax return every year | Exemption is lost in practice if returns are missed |
| Application of income to objects | Income diverted to trustees or relatives can cost the trust its registration |
| Deed amendments and trustee changes | Recorded by a supplementary deed, registered where needed, and reported to the Income Tax Department |
Unlike a West Bengal society, a trust files no annual return with a state registrar. The compliance load sits almost entirely with the Income Tax Department.
| Public trust | Society | Section 8 company | |
|---|---|---|---|
| Governing law | Registration Act, 1908; Indian Trusts Act, 1882 for private trusts | West Bengal Societies Registration Act, 1961 | Companies Act, 2013 |
| Registered with | Registrar of Assurances or DSR / ADSR office | Registrar of Firms, Societies & Non-Trading Corporations, West Bengal | ROC Kolkata-I / Kolkata-II |
| Minimum founders | One settlor | Seven individuals | Two directors |
| Annual state filing | None | Within 30 days after each AGM | AOC-4 and MGT-7 |
| Starting fee at CorporateWalla | From Rs 4,499 | From Rs 5,999 | From Rs 8,999 |
Our trust vs society vs Section 8 comparison works through the choice in more detail.
We are a CA and CS practice operating under DSG CORPORATE FINANCIAL ADVISORS LLP from 129A, Bangur Avenue, Block A, Lake Town, Kolkata 700055. Kolkata is our home city, and we have supported 2,500+ companies across our practice.
| Reference | Relevance |
|---|---|
| Registration Act, 1908, Sections 17 and 18 | Compulsory registration of instruments creating an interest in immovable property; optional registration of others |
| Registration Act, 1908, Section 23 | Time for presenting a document, generally four months from execution |
| Indian Trusts Act, 1882, Sections 5 and 6 | Creation of private trusts and the registered-instrument rule for trusts of immovable property |
| Indian Stamp Act, 1899, Schedule IA, Article 64 (West Bengal) | Stamp duty on a declaration of trust |
| Income-tax Act, 2025, Sections 332 and 354 | Registration of the trust and approval for donor deduction (old 12A and 80G) |
| Foreign Contribution (Regulation) Act, 2010 | Foreign donations |
Authority sources: Directorate of Registration and Stamp Revenue, West Bengal at igr.wb.gov.in and the Income Tax Department at incometax.gov.in.
A retired couple in Salt Lake wanted to run a free evening coaching centre from the ground floor of their own house. Their first draft, downloaded online, referred to the Bombay Public Trusts Act and named their grandson as a beneficiary. We redrafted it as a cash-corpus public trust with three trustees, kept the house outside the trust and recorded a separate no-objection letter for use of the premises, which kept the duty assessment simple. The deed was registered on the first appointment, and Form 104 went to CIT (Exemption), Kolkata the following fortnight.
Illustrative scenario based on typical file patterns. Not a named client engagement.
Same city: Society Registration in Kolkata and Section 8 Registration in Kolkata. Nationally: trust registration, 12A and 80G registration, and our trust registration process guide.
No. West Bengal has no public trusts registration statute of the Maharashtra or Gujarat type, so there is no Charity Commissioner filing. The trust deed is registered under the Registration Act, 1908 at a West Bengal registration office, and the trust then applies to CIT (Exemption), Kolkata for 12A and 80G.
At the Registrar of Assurances, Kolkata, which can register documents relating to property anywhere in West Bengal, or at the District Sub-Registrar or Additional District Sub-Registrar office with jurisdiction. Appointments are booked through the e-Appointment facility on the IGR West Bengal portal.
Duty on a declaration of trust is charged under Article 64 of Schedule IA to the Indian Stamp Act, 1899 as it applies in West Bengal, and the assessment can change where land or a building is settled. We confirm the current figure and the registration fee in writing at quote stage, before you pay.
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 trust of only cash can in law be registered optionally, but banks, the Income Tax Department and donors in practice expect a registered deed.
No statute fixes a minimum for a public charitable trust, and the settlor can also be a trustee. We recommend at least two, and usually three, so bank operations and decisions do not depend on one person.
The settlor and two witnesses attend on the booked date to sign before the registering officer and complete biometrics. Trustees attend where the office asks or where they also execute the deed.
CIT (Exemption), Kolkata. The application is made in Form 104 for registration under Section 332 and approval under Section 354 of the Income-tax Act, 2025, which replaced the old 12A and 80G. There is no government fee.
Not with a state registrar. A West Bengal society files its governing body list and accounts with the Registrar every year, but a trust's recurring obligations are its accounts, audit where required and income-tax return.
Only after FCRA registration or prior permission from the Ministry of Home Affairs. Accepting foreign contribution before that is a contravention of the Foreign Contribution (Regulation) Act, 2010.
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Reviewed by CorporateWalla's CA and CS team · Last Updated 19 October 2026 · · Sources: Directorate of Registration and Stamp Revenue, West Bengal, Income Tax Department
Canonical: https://corporatewalla.com/kolkata/trust-registration
