Societies Registration in Karnataka: the Karnataka Societies Registration Act, 1960 Explained

Societies Registration explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.

The Karnataka Societies Registration Act, 1960 (Karnataka Act 17 of 1960) is the State's law on registered societies. Section 31 repeals the Mysore Societies Registration Act, 1904, the Societies Registration Act, 1860 as in force in the Belgaum Area, the Mangalore and Kollegal Area and the Coorg District, and the Public Societies Registration Act, 1350 Fasli, as in force in the Gulbarga Area.

The copy consulted has footnotes showing amendments by Acts of 1965, 1975, 1976, 1978, 1986, 1999, 2000 and 2002. Karnataka Act 38 of 2011 (assent 27 December 2011, in force at once) is appended and not worked into the body, so the copy is read as amended up to Act 38 of 2011. The Act came into force on 15 June 1961. Later amendments, the State rules and the current fee schedule should be checked. For listing on the government NGO portal, see our page on NGO Darpan registration.

Seven or more persons above eighteen years of age form a society for a s.3 purpose (ss.4, 5). An annual general meeting is held every year (s.11), and within fourteen days after it a list of the governing body and an audited balance sheet and income and expenditure account are filed with the Registrar (s.13). Under the 2011 Act an amendment of name or rules filed within thirty days takes effect from the date of the resolution once registered. Dissolution needs three-fourths of the members (s.22).

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Objects, formation and registration (ss.3 to 8)

Section 3 lists the purposes: charity; education, science, literature or the fine arts; knowledge relating to commerce or industry or other useful knowledge; political education; libraries, reading rooms and museums; conservation of natural resources and scarce infrastructural facilities as notified; and collection of natural history and inventions. Sports (clause (c)) is shown as omitted by Act 7 of 1978. Societies must apply income in promoting their objects and prohibit payment of any dividend or distribution of income or profits among members.

Seven persons above eighteen years of age are needed, other than a society of which the State Government is a member (ss.4, 5). The memorandum states the name, objects, the governing body's names, addresses and occupations, and the registered office; the rules and regulations are registered with it and are signed by each subscriber before at least one witness (s.6). A name that in the Registrar's opinion is undesirable is refused (s.7). If satisfied, the Registrar registers and issues a certificate (s.8(2)); refusal is appealable to the Karnataka Appellate Tribunal within sixty days (s.8(3)). The Act prints no registration fee; s.30(1A) lets the State Government fix fees and fines. Compare sections 1-3 of the 1860 Act.

Alteration and amendment (ss.9, 10, Act 38 of 2011)

Under s.9 the governing body sends a written report to every member twenty-one days before a special general meeting; the proposal needs votes in favour not less than three times the votes against, confirmed by a similar majority at a second meeting after thirty days. The change is filed within thirty days and has no effect until registered. Compare section 12 of the 1860 Act, which uses three-fifths and ten days.

Section 10 lets the name and the rules and regulations be amended at a special general meeting on twenty-one days' notice by the same three-times majority. In the body, s.10(2) says the amendment has effect only after registration. Act 38 of 2011 substitutes s.10(2): the amendment is filed within thirty days, the Registrar registers it if satisfied it complies, and it takes effect "from the date of resolution". The Registrar may condone delay in writing for a period not exceeding one year. Refusals are appealable within sixty days (s.10(3)). See our guide on amendment of the memorandum and rules.

Meeting, accounts and annual filing (ss.11 to 13)

• Annual general meeting (s.11): held every year, with the management report and audited balance sheet, income and expenditure account and auditor's report. The first is within eighteen months of registration; later ones within nine months after the year ends. The Registrar may extend by up to six months. A special general meeting is called within ten days of a requisition by the president or chairman, one-third of the governing body or one-tenth of the members, on a day not later than forty days after it.
• Accounts (s.12): proper books of money received and spent, sales and purchases, and assets and liabilities.
• Annual list and balance sheet (s.13): on or before the fourteenth day after the annual general meeting, the society files a list of governing body members and an audited balance sheet and income and expenditure account, audited by a person who under section 226 of the Companies Act, 1956 (Central Act 1 of 1956) can act as an auditor of companies registered in Karnataka. The Registrar may condone delay on payment of a fine as prescribed (Act 6 of 2002), and a second proviso allows cancellation and dissolution where records have not been filed for five consecutive years.

The year ends on 31 December unless the Registrar sanctions another date (s.2(f)). Compare sections 4 and 19 of the 1860 Act.

Property, amalgamation and dissolution (ss.14 to 23)

Property not vested in trustees vests in the governing body (s.14); ss.15 to 20 deal with suits and judgments. Amalgamation under s.21 follows the same report, three-times majority and second meeting after thirty days.

Dissolution under s.22 needs not less than three-fourths of the members by votes in person or by proxy where allowed, at a special general meeting convened for the purpose, and the State Government's consent where it is a member, contributor or interested. Disputes go to the principal court of original civil jurisdiction of the district of the registered office. Surplus property after debts is not paid to members but given to another society decided by not less than three-fifths of those present, or by the court (s.23(1)); members may by majority give it to the State Government for a s.3 purpose (s.23(2)). Compare sections 13 and 14 of the 1860 Act.

Enquiry, cancellation and Administrator (ss.24 to 27A)

Anyone may inspect filed documents on payment of a fee as prescribed (s.24). The Registrar may hold an enquiry on his own motion, and must on application of a majority of the governing body or one-third of the members, with full access to books and power to summon persons (s.25). Section 26 allows a surcharge order against those who misapplied property, appealable within sixty days with a fee of ten rupees as printed in the copy consulted. Section 27 allows cancellation and dissolution for unlawful activity. Section 27A lets the State Government appoint an Administrator for up to six months at a time where the annual general meeting has not been held, the governing body's term has expired without a successor, or in public interest, with an aggregate not beyond four years.

Penalties and repeal (ss.28 to 31)

Contravening ss.9(2), 10(2), 11, 12 or 13, false returns, or disobeying lawful orders is punishable on conviction with a fine up to one thousand rupees (s.28, as substituted by Act 7 of 2000); no court below a Magistrate of the First Class tries the offence (s.29). Societies registered under the repealed enactments are deemed registered under this Act (s.31).

Need help with a Karnataka society?

If your society needs its annual filing reviewed or wants to be listed on a government portal, speak to us about NGO Darpan registration. For tax registrations, see our income-tax guides.

Key takeaways

• Seven persons above eighteen years of age form a society for a s.3 purpose.
• The list of the governing body and the audited balance sheet are filed within fourteen days after the annual general meeting (s.13).
• Under Act 38 of 2011 a registered amendment of name or rules takes effect from the date of the resolution.
• Dissolution needs three-fourths of the members (s.22).
• No registration fee is printed; the copy is amended only up to Act 38 of 2011.

Read next

• Society registration in Karnataka
• Sections 4 and 19 of the 1860 Act: annual list and inspection
• Section 12 of the 1860 Act: alteration of purposes
• Societies Registration in Haryana: the 2012 Act

Disclaimer: Based on a copy of the Societies Registration Act, 1860 last updated 30 July 2019 and on copies of the Haryana (2012), Karnataka (1960), Rajasthan (1958), Tamil Nadu (1975), Uttar Pradesh and West Bengal (1961) societies laws, each amended only up to the date its copy shows, as consulted on 2 October 2026. Societies law differs from State to State; later amendments, State rules and current fees should be checked. This article is general information, not legal advice; check the official text before acting.