I am the newly appointed Vice-President of Bharat Citi Square Flat Owners Welfare Association, Tiruchi. Our association was registered on July 31, 2017, at Registrar of Societies, Tiruchirapalli. In this regard, we need to clarify the following:
1. Whether this registration needs to be renewed every year.
2. We have byelaws but that is not registered.
3. From 2017, our association is not audited.
Kindly tell us how to go about this.
A.Raja, Tiruchi
At the time of registration of any Society, a memorandum containing the name of the society, the objects of the society and particulars of committee members along with the bye-laws should be filed with the registrar. The following have to be filed with the Registrar of Societies periodically to keep the society active in the records of the registrar:
1. At the end of each financial year, receipt and expenditure account and balance sheet certified by an auditor or as per the terms of the bye-laws.
2. Copies of resolutions passed in AGM/EGM.
3. Any amendment to the bye-laws.
Minutes of proceedings of general meetings and committee meetings should be maintained and made available for inspection. There are certain other internal requirements and compliances under the Tamil Nadu Societies and Registration Act (and the rules framed thereunder) including steps to be taken in cases of delay/ default in filing. You may seek the assistance of competent professionals to advise you in this regard.