How to register an NGO in Delhi
Delhi has no Charity Commissioner and no separate public-trust statute - a charitable trust is formed by a registered deed, societies use the central 1860 Act, and all three forms are common given Delhi's concentration of national NGOs and funders.
The three legal forms in Delhi
Public charitable trust
- Governing law: No state public-trust statute; a public charitable trust is created by a registered trust deed under general trust-law principles
- Authority: Sub-Registrar (Revenue Department, GNCTD) - there is no Charity Commissioner in Delhi
- How it is formed: Execute and register the trust deed before the jurisdictional Sub-Registrar.
- Stamp duty: Stamp duty and registration fee on the trust deed under the Indian Stamp Act as applicable in Delhi (indicative fixed amount where no property is settled). Confirm the current rate.
- Note: No separate state supervisory filing for the trust; ongoing compliance is income-tax driven (12A/80G, ITR-7).
Society
- Governing law: Societies Registration Act, 1860 (as applicable to Delhi)
- Authority: Registrar of Societies, GNCTD
- Renewal: Annual filing of the list of the governing body under Section 4 of the 1860 Act.
- Note: Delhi societies use the central Societies Registration Act, 1860, administered by the Registrar of Societies for the GNCTD.
Section 8 company
Registered centrally with the Ministry of Corporate Affairs (MCA), so the process is identical across India - a licence under Section 8 of the Companies Act, 2013 plus incorporation. It is not supervised by any state authority, which suits NGOs operating across multiple states or seeking institutional and CSR funding. For the form-by-form comparison, see our Section 8 vs Trust vs Society guide.
Step-by-step in Delhi
Choose the form - registered trust, society under the Societies Registration Act, 1860, or a Section 8 company (very common for Delhi-based national NGOs).
Draft the trust deed / memorandum and rules with charitable objects and member details.
For a trust: execute and register the deed before the jurisdictional Sub-Registrar.
For a society: register under the 1860 Act with the Registrar of Societies, GNCTD.
Obtain PAN and TAN, open a bank account in the registered name.
File Form 10A for 12A and 80G, and register on NGO Darpan.
What is specific to Delhi
- No Charity Commissioner - a registered trust deed forms the trust.
- Societies use the central Societies Registration Act, 1860.
- Delhi's funder and FCRA-headquarters concentration makes the Section 8 company popular for pan-India operations.
After registration: make it tax-effective
Whichever form you choose in Delhi, the next step is the same: file 12A for income-tax exemption and 80G for donor deductions (Form 10A), then register on NGO Darpan to unlock CSR and government funding.
Delhi NGO registration FAQ
Is there a Charity Commissioner in Delhi?
No. Delhi has no Charity Commissioner and no separate public-trust statute. A charitable trust is created by registering its trust deed before the Sub-Registrar.
Which Act governs Delhi societies?
The central Societies Registration Act, 1860, administered by the Registrar of Societies, GNCTD.
Why do many national NGOs choose a Section 8 company in Delhi?
A Section 8 company gives a pan-India corporate structure, clearer governance for institutional and CSR funders, and is registered centrally with the MCA - convenient for organisations headquartered in Delhi that operate across states.
Registered your Delhi NGO? Run it on Donateazy.
Collect donations, auto-issue 80G receipts, file 10BD/FCRA and list in the verified directory - free to start.
This guide is general information, not legal advice. Statutes, fees and procedures change - confirm current requirements with the relevant Delhi authority or a qualified professional before registering.