the story So Far:
Karnataka Home Minister Priyank Kharge addressed the Sarsanghchalak (chief) in a letter on June 13 Rashtriya Swayamsevak Sangh (RSS), Mohan Bhagwat questioned the legal status of RSS.
In along with a tweet Mr Kharge asked, “If citizens, workers, NGOs, trusts, temples and companies are expected to register, disclose and comply with the law, why should RSS be exempted?”
At the end of last year also he had raised similar questions regarding the legal existence of RSS. They have also asked about registration, organization structure, funding and donations as well as the overall functioning of the organization.
Is RSS a legal person?
According to legal theorist John Salmond, “A person is a being whom the law regards as capable of rights and bound by legal duties.” The term ‘person’ is further classified into two terms: ‘natural person’ and ‘juridical/artificial person’. Generally, a living human being is considered a natural person in law. However, a juridical/artificial person is an entity created by law that has legal rights and liabilities separate from those of its members or persons associated with it. For example, companies incorporated under the Companies Act are artificial persons, statutorily recognized as legal persons.
To become a company, it has to fulfill certain criteria as per Section 9 of the Companies Act, 2013. It also provides that, after registration, a company shall be a body corporate by the name given in its memorandum – “capable of performing all the functions of an incorporated company under this Act, having perpetual succession, having a common seal with power to acquire, hold and dispose of property, both movable and immovable, tangible and intangible, capable of contracting and suing” in the said name.
In a similar exchange in December 2025, RSS chief Bhagwat described Organization as “a body of persons”. According to the website, the RSS itself is a socio-cultural voluntary organization whose motto is “to take the nation to the pinnacle of glory by organizing the entire society and ensuring the protection of Hinduism”.
According to RSS has been addressed as “Association of Individuals” Income Tax Commissioner vs National Self Union On February 22, 1994, a lawsuit has been filed against him regarding tax exemption. The Income Tax Appellate Tribunal has referred the matter to the Patna High Court to decide whether the amount received from members and devotees can be considered taxable? Donation of Guru (a symbol of gratitude towards the teacher) and kept free from tax. The court said that the amount received from members can be considered as Donation of Guru And should be exempted from tax.
Section 2(31) of the Income Tax Act, 1961 defines ‘person’ broadly and also includes ‘body of persons’, whether incorporated or not. Under the 1961 Act, ‘body of persons’ is a separate taxable entity consisting exclusively of natural persons (human beings) who have come together for a common purpose.
Generally, unregistered bodies cannot sue or be sued in their own name, as they are not considered separate legal persons.
However, the organization is named as a separate party including in cases Singhai Lal Chand Jain vs Rashtriya Swayamsevak Sangh In the Supreme Court of India on 15 February 1996. The case revolves around the eviction of RSS from certain premises in Panna, Madhya Pradesh, initiated by the appellant Singhai Lal Chand Jain. The Appellant filed a civil suit alleging unauthorized occupation of the premises and seeking eviction of the RSS and its office-bearers. Holding that the RSS was properly represented by its manager, president and a member, who jointly defended the suit, the court upheld the expulsion decree.
Registering a voluntary association in India requires choosing one of three primary legal structures: a society (under the Societies Registration Act, 1860), a trust (under the Indian Trust Act, 1882), or a Section 8 company (under the Companies Act, 2013). The Company after incorporation intends to apply its profits, if any, or other income solely to the furtherance of its stated objects.
What about donations/Gurudakshina?
As mentioned earlier, the legal status of the RSS came under scrutiny during tax proceedings in Bombay and Patna in the 1970s. The controversy centered on whether donations received as “Guru Dakshina” from RSS workers were taxable. in the matter of Income Tax Commissioner vs Rashtriya Swayamsevak Sangh On February 22, 1994, the Patna High Court addressed the matter and exempted the RSS from taxes in consideration of donations from members. Donation of Guru. Also, as stated above, the Income Tax Act considers ‘body of persons’ as ‘individuals’.
There is the Foreign Contribution (Regulation) Act (FCRA), 2010, which regulates the acceptance and utilization of foreign contribution or foreign hospitality by certain individuals or associations or companies. Any donation, distribution or transfer received from a ‘foreign source’, whether in rupees or in foreign currency, is considered ‘foreign contribution’ under the FCRA, 2010.
Even for grant of registration under FCRA, the association must be registered under the existing statute like Societies Registration Act, 1860 or Indian Trust Act, 1882 or Section 8 of the Companies Act, 2013 etc. The association must be in existence for at least three years and have appropriate activity in its chosen field for the benefit of the society for which it is proposed to utilize the foreign contribution. And the applicant NGO/Association will be free to choose its items of expenditure (except administrative expenditure as defined in Rule 5 of FCRR, 2011) to become eligible for the minimum limit of Rs 15.00 lakh spent during the last three years.
How can one join RSS?
As answered in the FAQ section of the RSS website operated by Bharati Web Private Limited, “There is no formal membership enrollment in the RSS. One can approach the nearest ‘Shakha’, which is the fundamental unit of activity of the RSS and become a volunteer. There are no fees, no registration forms, and no formal application. Once you start attending the daily shakha in the morning or evening as per your convenience, you become a volunteer of the RSS. This It is that simple. If one does not know any shakha or volunteer nearby, one can also join RSS online.
Any person who wants to work for Sanatan Dharma can join the RSS, even if he does not go to shakhas. There is no formal process or criteria that prevents anyone from joining the organization. There is a registration form on the website which requires filling primary details.
What are the affiliate organizations of RSS and are they registered?
There are approximately 32 affiliate organizations that work under the umbrella of the RSS, along with many like-minded organizations. Akhil Bharatiya Vidyarthi Parishad, Vidya Bharati, Bharatiya Janata Party, Vishwa Hindu Parishad, Bajrang Dal, Durga Vahini, Dharma Sansad or Religious Parliament etc. The list of bodies affiliated with the RSS is huge and spans every sector of Indian society: students, education, labour, agriculture, women, tribals, culture, science, law, economics, publishing, and more. However, each of these is registered under different laws.
For example, the student organization Akhil Bharatiya Vidyarthi Parishad began its activities around 1948 and was registered as a non-governmental organization (NGO) under the Societies Registration Act 1860 on July 9, 1949. Thus, units of the RSS function as registered entities.
The trade union Bharatiya Mazdoor Sangh operates within the legal framework governing labor organisations. Educational, social-service and tribal welfare bodies associated with the union generally operate through registered trusts and societies.
The RSS describes itself as a voluntary socio-cultural organization and a body of individuals rather than a registered corporate entity. Court records show it has been recognized in tax proceedings and litigation, while many of the organizations associated with the association operate through separate registered entities. However, Mr Kharge’s questions have reignited the debate over whether an organization with the scale and reach of the RSS should continue to operate without a formal registration framework.
