Priyank Kharge’s remark on RSS invokes the question of legal personality
The story so far Karnataka Home Minister Priyank Kharge, in a letter dated June 13 addressing the Sarsanghchalak (chief) of the Rashtriya Swayamsevak Sangh (RSS)
The story so far Karnataka Home Minister Priyank Kharge, in a letter dated June 13 addressing the Sarsanghchalak (chief) of the Rashtriya Swayamsevak Sangh (RSS), Mohan Bhagwat, questioned the legal status of the RSS. In an accompanying tweet Mr. Kharge asked, “If citizens, labour, NGOs, trusts, temples and companies are expected to register, disclose and comply with the law, why should the RSS remain exempt?” Dear Shri Mohan Bhagwat ji, My letter will reach you shortly. However, I thought it was important to draw your attention to this matter early. Firstly, congratulations to the RSS on completing 100 years. An organisation that claims over 60,000 shakhas and crores of… pic.twitter.com/IZy4oeKdMp — Priyank Kharge / ಪ್ರಿಯಾಂಕ್ ಖರ್ಗೆ (@PriyankKharge) June 15, 2026 He raised similar questions towards the end of last year as well regarding the legal existence of RSS. He has asked about the registration, organisation structure, funding and donation and also about the overall functioning of the organisation. Is RSS a legal person? According to legal theorist John Salmond, “A person is any 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, in law, a living human being is considered a natural person. However, a juridical/artificial person is an entity created by law that possesses legal rights and obligations distinct from its members or the individuals associated with it. For example, companies incorporated under the Companies Act are artificial persons, statutorily recognised as legal persons. To be a company, certain criteria must be met according to Section 9 of the Companies Act, 2013. That includes that, after registration, a company shall be a body corporate by the name contained in its memorandum – “capable of exercising 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, to contract and to sue and be sued” by the said name. In a similar exchange in December 2025, RSS chief Bhagwat described the organisation as “a body of individuals”.
RSS in itself is a socio-cultural voluntary organisation with an ideal “to carry the nation to the pinnacle of glory through organising the entire society and ensuring protection of Hindu Dharma”, according to the website. RSS has been addressed as an “association of persons” according to the Commissioner Of Income Tax v Rastriya Swayam Sangh on 22 February, 1994, in which they have been sued with respect to tax exemption. The Income-tax Appellate Tribunal has referred this matter to Patna High Court to address whether the amount received from members and devotees can be taken to be Gurudakshina (token of gratitude to teacher) and held to be exempt from tax. The court held that the amount received from members can be taken to be Gurudakshina and be exempted from tax. Section 2(31) of the Income Tax Act, 1961, defines ‘person’ expansively and includes a ‘body of individuals’, whether incorporated or not. Under the 1961 Act, the ‘body of individuals’ is a separate taxable entity comprising exclusively natural persons (human beings) who have come together for a shared purpose. Generally, unregistered bodies cannot sue or be sued in their own names, as they are not considered separate legal persons. Also read: Priyank Kharge’s salvo against RSS seen as a move to consolidate support base, counter criticism against Karnataka government The organisation is, however, named as a distinct party in cases including Singhai Lal Chand Jain v Rashtriya Swayamsevak Sangh on 15 February 1996 in the Supreme Court of India. The case revolved around the eviction of the RSS from certain premises in Panna, Madhya Pradesh, initiated by the appellant, Singhai Lal Chand Jain. The appellant filed a civil suit seeking the eviction of the RSS and its office-bearers, alleging unauthorised occupation of the premises. Holding that the RSS was properly represented by its Manager, President, and a member who jointly defended the suit, the Court upheld the eviction 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 Trusts Act, 1882), or a Section 8 Company (under the Companies Act, 2013).
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