A Trust is a legal entity established to carry out charitable, religious, educational, social, or public welfare activities. It is created by one or more founders (settlors) who transfer assets or property to trustees for managing the trust's objectives. Trust registration helps ensure legal recognition, transparency, and effective administration.

A registered Trust enjoys legal recognition, enhanced credibility, and better governance. It can own property, open bank accounts, receive donations, apply for government registrations, and become eligible for tax benefits under the Income-tax Act, subject to applicable conditions and approvals.