Temple registration can be done either as a society, trust, or even a company under Section 8 of the Companies Act. In usual business, if a temple is established by one or more individuals, it is registered as a trust. But if it’s established by a group of individuals, a society registration requires a minimum of seven persons. Institutions that focus on promoting art, commerce, and culture, and are involved in the establishment of temples, often opt for registration as a Section 8 Company, emphasising their non-profit motive and commitment to public welfare.
NGO Registration in India
Non-Governmental Organisations play a vital role in addressing various social and public issues in India. The process of registering an NGO involves legal formalities and specific criteria that must be met. NGOs differ from profit-oriented entities in that they reinvest all their earnings and profits into fulfilling their agenda and objectives. This distinctive feature ensures that there is no distribution of dividends among the organisation’s members or stakeholders.
Types of Registrations for NGOs in India
In India, an entity can be classified as an NGO if it has obtained registration under any of the following categories:
1. Trust Registration: A trust is a common form of NGO registration, where individuals or groups come together to manage and administer assets for the benefit of society.
2. Section 8 Company Registration: Section 8 companies are entities formed primarily for charitable or not-for-profit purposes. These organisations are regulated by the Companies Act and operate with the aim of serving the public good.
3. Society Registration: Societies are another form of NGO registration, typically governed by state-level societies acts. These entities are formed to promote various social, educational, and charitable activities.
Understanding Temple Registration as Trust
In India, the foundational step for obtaining Trust Registration for a temple is the creation of a Trust Deed. This involves the individuals responsible for forming the temple to draft a comprehensive trust deed on a non-judicial stamp paper. Following this, a visit to the sub-registrar office is necessary for the official execution and validation of the trust deed. This legally binding document lays out the framework, objectives, and operational guidelines for the trust, establishing the foundation for the temple’s lawful and organised existence.
Documents Required for Temple Registration as a Trust
The list of the documents required for temple registration as a trust are as follows:
1. Trust Deed: It should clearly specify the purpose of the trust, the names of trustees, and the powers vested in them.
2. Self-attested copies of ID Proofs: Each trustee and office bearer of the trust must provide self-attested copies of their identity proofs.
3. PAN Card: The Permanent Account Number card of the trust should be submitted as part of the registration process.
4. Address Proof of the Registered Office: This could include utility bills, property tax receipts, or any other document verifying the location.
5. No Objection Certificate from the Owner: If the temple premises are not owned by the trust itself, a No Objection Certificate from the property owner or the relevant authority is necessary.
Process for Temple Registration as a Trust
Temple registration as a trust involves several crucial steps to ensure its legal recognition and compliance with relevant regulations. The process for obtaining Trust Registration for a temple is as follows:
1. Choose a Name:
Select an appropriate name for the trust that complies with the provisions of the Emblems and Names Act 1950.
2. Decide the Authors and Trustees:
Determine the number of authors and trustees for the trust.
Usually, there is one author, but there is no maximum limit on the number of trustees.
An author cannot simultaneously be a trustee and must be a resident of India.
3. Prepare MOA and Trust Deed:
Draft a Trust Deed, which serves as legal evidence of the trust’s existence.
Prepare a Memorandum of Association outlining the trust’s charter. It specifies rules, regulations, duties, relationships, objectives, and obligations.
4. Printing of Trust Deed on Stamp Paper:
Get the Trust Deed printed on non-judicial stamp paper.
Ensure that the value of the stamp paper does not exceed a certain percentage of the total value of the trust’s property.
5. Submission of Trust Deed:
Submit a copy of the Trust Deed along with attested copies of the necessary documents to the local office of the Registrar.
6. Issuance of the Certificate of Registration:
After submitting the Trust Deed and related documents, the Registrar will:
- Retain a photocopy of the Trust Deed for their records.
- Return the original Trust Deed to the applicant.
- Issue a Certificate of Trust Registration within a period of 7 business working days.
Understanding Temple Registration as Section 8 Company
The concept of temple registration as a Section 8 Company involves incorporating the organisation under the guidelines and provisions outlined in the Companies Act, 2013. A Section 8 Company is established with the primary objective of promoting various fields such as science, art, commerce, sports, education, research, social welfare, charity, religion, protection of nature, or similar philanthropic objectives.
When a temple is registered as a Section 8 Company, it operates as a non-profit organisation, and its structure prohibits the distribution of dividends to its members. The focus remains on fulfilling its stated objectives and contributing to societal welfare without any financial gains being shared among its members, reinforcing the organisation’s commitment to the pursuit of public or charitable purposes.
Documents Required for Temple Registration as a Section 8 Company
The list of the required documents for Temple registration as a Section 8 Company are as follows:
1. PAN Card of all the Members:
Permanent Account Number cards of all the proposed members of the Section 8 company are required. PAN cards serve as identification for tax purposes.
2. Aadhaar Card/Voter ID Card/Passport/Driving Licence of all the Members:
Identity proofs such as Aadhaar card, Voter ID card, Passport, or Driving Licence for all the proposed members are necessary for identification and verification.
3. Latest Bank Statements for both Members and Company:
Bank statements for both the members of the proposed Section 8 company and the company itself are required to establish the financial standing of the organisation.
4. Utility Bill in the Form of Telephone Bill and Electricity Bill:
Utility bills, such as telephone bills and electricity bills, provide proof of the registered office’s address. They help establish the physical location of the Section 8 company.
5. Passport Size Photographs of all the Members:
Passport size photographs of all the proposed members are essential for identification and record-keeping.
6. True Copy of the Rent Agreement (in case of Rented Accommodation):
If the registered office of the Section 8 company is in a rented accommodation, a true copy of the rent agreement is required. This document serves as proof of the right to use the premises.
Process for Temple Registration as a Section 8 Company
Temple registration as a Section 8 Company in India involves several important steps to ensure its legal recognition. The process for obtaining Temple Registration through the incorporation of a Section 8 Company is as follows:
1. Obtain Digital Signature Certificates and Directors Identification Numbers:
Begin by applying for Digital Signature Certificates for all proposed directors of the Section 8 Company.
Apply for Directors Identification Numbers for the directors. DIN is a unique identification number for directors, and each director must have one.
2. Apply for Name Approval:
Submit an application for name approval to the Ministry of Corporate Affairs.
Ensure that the chosen name complies with the regulations for NGO Registration and check the availability of the selected name for the Section 8 Company.
3. Draft Memorandum of Association and Articles of Association:
Prepare the MOA and AOA for the Section 8 Company. These documents outline the company’s objectives, rules, and regulations. Ensure that the MOA and AOA comply with the legal requirements for Section 8 Companies and reflect the purpose of the temple.
4. File Application with the Registrar of Companies:
File an application in Form INC 12 with the Registrar of Companies for the incorporation of the Section 8 Company.
Include all necessary documents, such as the MOA, AOA, DSCs, DINs, and other required certificates and information.
5. Verification and Approval:
The ROC will review the submitted documents and the application. After proper verification and ensuring compliance with legal requirements, the ROC will issue a Certificate for NGO Registration.
Once the Certificate for NGO Registration is obtained, the Section 8 Company, which will serve as the temple, can officially commence its operations and activities.
Understanding Temple Registration as Society
The concept of temple registration as a society involves a collective of individuals coming together to collaborate towards a shared objective.
The Society Registration Act, 1860 provides the legal framework and guidelines for the formation and registration of societies, granting them the status of a legal entity. Consequently, only after successful registration under the Society Registration Act, does the society achieve legal recognition and become a distinct and legitimate entity.
Documents Required for Temple Registration as a Society
Temple registration as a society in India involves specific documentation to ensure legal recognition. The required documents are as follows:
1. Name of the Society:
The proposed name of the society should be chosen. Ensure that it complies with the rules and guidelines for society registration.
2. Address Proof for the Premises Used as Registered Office:
Provide proof of the premises that will serve as the registered office of the society. This could include property documents, utility bills, or other documents verifying the location.
3. Identity Proof for all the Members:
Furnish identity proofs for all the proposed members of the society. Acceptable identity proofs include Aadhar Card, Driving Licence, Passport, Voter ID, or other government-issued identification documents.
4. Two Copies of Memorandum of Association:
Prepare two copies of the Memorandum of Association for the society. The MOA outlines the society’s objectives, rules, regulations, and governing structure.
5. Two Copies of Society By-Laws:
Prepare two copies of the Society By-Laws. They may include information about membership, meetings, office bearers, and other operational aspects.
Process for Temple Registration as a Society
Temple registration as a society in India involves a series of steps to ensure legal recognition. The process for obtaining Temple Registration through the incorporation of a society is as follows:
1. Choose a Unique Name:
The first step involves selecting a unique name for the proposed society. The chosen name must not be identical to any existing name or deceive anyone. If you decide to use an existing name, you must apply for written permission from the Registrar.
2. Draft Memorandum of Association:
After deciding on the structure as a society, the subsequent step involves members drafting the Memorandum of Association. Seeking guidance from a seasoned professional is recommended during this critical stage. Careful consideration and inclusion of these details are essential to establish a clear framework for the society.
3. Prepare Other Required Documents:
In this step, you need to draft all other necessary documents required for the Society Registration process.
Ensure that these documents are prepared accurately and in compliance with the applicable regulations.
4. File Documents with Registrar of Societies:
Submit all the prepared documents, along with the prescribed fees, to the Registrar of Societies. The Registrar will review the documents and the application for registration.
If the Registrar is satisfied with the documents and application filed, they will declare the society as registered.
5. Receive Registration Certificate and Commence Operations:
After approval by the Registrar, the society will receive a Registration Certificate. This certificate serves as legal proof of the society’s existence and registration.
With the Registration Certificate in hand, the society, which serves as the temple, can officially commence its operations and activities.
How to Identify Whether a Temple is Private or Public?
Determining whether a temple is private or public is essential for legal and administrative purposes. The following steps, as clarified by Justice R. Bhanumati and Justice Subash Reddy in a case, help identify the nature of a temple:
1. Access in the Manual Directory of Public Temples:
If a temple is listed in the Mandatory Directory of Temples issued by the respective state government, it will be classified as a Public Temple. This directory serves as an official record of public temples.
2. Unrestricted Public Involvement during Darshan:
The degree of public involvement during the time of darshan (worship or viewing of deities) is a critical factor. If there is unrestricted public access and participation during darshan, the temple is likely to be classified as a Public Temple.
3. No Blood Relationship among Pujaris:
The nature of the temple’s administration and rituals is another significant indicator. If a temple is private, it typically follows hereditary practices and is governed by the principles of Hindu Succession, which includes factors like marriage, blood lineage, and adoption in the selection of pujaris (priests).
4. Ownership of Temple Land:
The ownership of the land on which the temple is situated is also important to be considered. If the temple land belongs to the government, it more than often indicates that the temple’s administration is not subject to objection by the pujari or private individuals.
Final Thoughts
Temple registration under the NGO framework in India offers various options, such as trust, Section 8 company, and society registration, each catering to specific needs. Trust registration involves creating a legal Trust Deed, ideal for individual initiators or small groups. Section 8 company registration emphasises non-profit motives and public welfare, adhering to the Companies Act. Society registration unites like-minded individuals under the Society Registration Act. Additionally, the test outlined by Justices R. Bhanumati and Subash Reddy aids in differentiating between private and public temple registrations, considering documentation, public access, administrative practices, and property ownership. These processes and tests ensure proper governance, preserving temple traditions while fulfilling their societal roles.
