How do I set up a charitable educational trust in Darjeeling?

Setting up a charitable educational trust in Darjeeling requires a trust deed, registration under the Societies or Trusts Act, and tax exemption approval. The Calcutta High Court has held that an educational trust must have charitable objects and cannot distribute profits to its members.

Under the West Bengal Premises Tenancy Act 1997 and the Income Tax Act, the trust must register under Section 12AA for tax benefits. The trust deed must specify the educational purpose, the management structure, and the mode of utilisation of funds.

The trust must maintain accounts, subject to audit, and apply at least eighty-five percent of its income for educational purposes. Foreign contributions require separate approval under the FCRA.