Charity Commissioner Submission – Compliance for Maharashtra & Gujarat Public Trusts

Charity Commissioner submissions are the mandatory annual and event-based compliance filings that every public charitable / religious trust registered with the Office of the Charity Commissioner is required to make under the Maharashtra Public Trusts Act, 1950 (previously the Bombay Public Trusts Act, 1950) and the Gujarat Public Trusts Act, 2011 — the two principal state-level legislations governing public trusts in their respective jurisdictions. Unlike the Income Tax Act regime (which governs tax exemption) or the Societies Registration Act, 1860 (which governs societies formation), the Public Trusts Act framework is a dedicated, state-level regulatory regime focused specifically on public charitable and religious trusts — administering every aspect of their creation, governance, property administration, financial accountability, alienation of assets, and dissolution. For a trust registered under the Maharashtra or Gujarat framework, the Charity Commissioner is the primary state-level regulator — with the power to scrutinise accounts, approve property transactions, investigate complaints, frame schemes, remove trustees, and even appoint receivers. Every public trust in these states must therefore maintain an active, clean, and up-to-date compliance record with the Charity Commissioner to protect its own operations, its property, its governance, and its donor relationships.

The Charity Commissioner compliance framework in Maharashtra (Bombay Public Trusts Act, 1950 / Maharashtra Public Trusts Act, 1950 — references are sometimes used interchangeably) is among the most comprehensive in India. It requires — (a) initial registration of the trust through filing of Schedule I (application for registration) under Section 18 read with Rules 6 and 7 of the Bombay Public Trusts Rules, 1951; (b) annual filing of Schedule IX (Statement of Income & Expenditure) and Schedule IX-A (Balance Sheet) within 6 months of the end of the trust's accounting year under Section 33; (c) annual audit under Section 34 by a qualified chartered accountant; (d) statutory contribution under Section 58 at 2% of gross annual income (subject to category-specific rules) payable to the Charity Commissioner's Public Trusts Administration Fund; (e) intimation of any change in trustees, address, objects, or trust deed through Change Reports under Section 22 read with Rule 10; (f) prior permission under Section 36 for any sale, exchange, mortgage, lease, or alienation of trust property; (g) intimation of acquisition / sale of immovable property; (h) registration / intimation of borrowings; and (i) compliance with Charity Commissioner scheme-framing directions under Section 50. In Gujarat, the framework is functionally similar under the Gujarat Public Trusts Act, 2011 — with Gujarati-language forms and procedural adaptations, administered by the office of the Joint Charity Commissioner / Charity Commissioner of Gujarat.

Our Charity Commissioner Submission Services cover the full lifecycle of state-level public-trust compliance — from initial registration with the Office of the Charity Commissioner (preparation of Schedule I application, trust deed drafting, public notice under Rule 7, hearing representation before the Deputy / Assistant Charity Commissioner, and receipt of Schedule V registration certificate); ongoing annual compliance (Schedule IX / IX-A filings, annual audit coordination, Section 58 contribution computation and payment, and filing of auditor's report); event-based compliance (Change Reports under Section 22 for trustee changes, property changes, object modifications, and trust deed amendments; Section 36 applications for sale / mortgage / alienation of trust property; Section 50 scheme-framing representations; Section 41 enquiries into trust affairs; Section 54 / 55 / 56 / 57 proceedings where applicable); and handling inspections, objections, complaints, and show-cause proceedings initiated by the Charity Commissioner, Deputy Charity Commissioner, Assistant Charity Commissioner, or Charity Commissioner of a specific district. We also support appeals under Section 70 to the designated District Judge / City Civil Court, further appeals to the Charity Commissioner under Section 70A, and writ proceedings under Article 226 of the Constitution in appropriate cases — so every trust's state-level compliance is maintained cleanly alongside its Income Tax Act (12AB / 80G), FCRA, and other statutory compliance.

Charity Commissioner
State regulator
MPT Act 1950
Maharashtra framework
Gujarat PT Act 2011
Gujarat framework
Sec 58 — 2%
Annual contribution
Laws & Sections We Work Under
MPT Act, 1950
BPT Rules, 1951
Sec 18 – Registration
Sec 22 – Change Report
Sec 33-34 – Accounts & Audit
Sec 36 – Alienation
Sec 41 – Enquiry
Sec 58 – Contribution

Core Charity Commissioner Submissions & Compliance

Schedule I

Initial Registration

Application for registration of a new public trust under Section 18 read with Rule 6 — Schedule I form.

  • Application under Sec 18
  • Schedule I filing
  • Trust deed attached
  • Public notice (Rule 7)
  • Deputy CC hearing
  • Schedule V certificate
Schedule IX / IX-A

Annual Statement & Balance Sheet

Annual Statement of Income & Expenditure (Schedule IX) and Balance Sheet (Schedule IX-A) under Section 33.

  • Sec 33 filing
  • 6-month window
  • Financial-year based
  • Audit-linked
  • PTR-issued receipt
  • Public-record display
Sec 34 Audit

Statutory Audit by CA

Annual audit of the trust's accounts by a qualified Chartered Accountant under Section 34.

  • Sec 34 mandate
  • CA-conducted
  • Filed with Sch IX / IX-A
  • Auditor appointment
  • Books verification
  • Observations noted
Sec 58 Contribution

Public Trusts Admin Fund

Statutory contribution at 2% of gross annual income payable to the Public Trusts Administration Fund.

  • 2% of gross income
  • Category exemptions
  • Annual payment
  • PTR Fund
  • Receipt on payment
  • Filing-linked
Sec 22 Change Report

Change of Trustees / Objects

Intimation of any change in trustees, address, objects, or trust deed under Section 22 read with Rule 10.

  • Sec 22 mandate
  • Change Report filing
  • Documentary support
  • Public notice
  • Deputy CC hearing
  • PTR record update
Sec 36 Alienation

Property Sale / Mortgage Approval

Prior permission of Charity Commissioner under Section 36 for sale / exchange / mortgage / lease of immovable property.

  • Sec 36(1)(a) sale / mortgage
  • Sec 36(1)(b) lease (>10 yrs)
  • Sec 36(1)(c) lease (<10 yrs)
  • Trust-benefit test
  • Valuation report
  • CC order with conditions

Key Concepts of Public Trust Compliance at a Glance

PTR

Public Trusts Register

Maintained by the Office of the Charity Commissioner — records every trust with complete details.

PTR Public
Sch V

Registration Certificate

Schedule V is the registration certificate issued post approval of Schedule I application.

Schedule V Cert
Annual Filing

6-Month Window

Annual Schedule IX / IX-A filings due within 6 months of the trust's financial year-end.

6 Months Sec 33
Authorities

CC / Dy CC / Asst CC

Charity Commissioner / Dy CC / Asst CC at various district / regional offices administer compliance.

CC Dy CC / Asst CC
Penalties

Non-Compliance Exposure

Non-compliance can attract fines, trustee liability, property-transaction voidness, and scheme intervention.

Fines Void Txns
Sec 41 / 50

Enquiry / Scheme

Charity Commissioner can initiate Sec 41 enquiries and Sec 50 scheme-framing for governance reform.

Sec 41 Sec 50
Appeal

Sec 70 / 70A Appeal

Appeals against CC / Dy CC / Asst CC orders lie before the designated District Judge or CC under Sec 70 / 70A.

Sec 70 Sec 70A
Linkage

With Income Tax Act

State-level Charity Commissioner registration is distinct from (but complements) Sec 12AB / 80G Income-tax registration.

Distinct Parallel

What Our Charity Commissioner Engagement Covers

Registration

Initial Trust Registration

Schedule I application, trust deed review, public notice, Deputy CC hearing, and Schedule V certificate.

  • Sec 18 application
  • Schedule I filing
  • Deed review
  • Rule 7 public notice
  • CC hearing
  • Schedule V certificate
Annual

Annual Compliance Cycle

Schedule IX / IX-A, Sec 34 audit coordination, Sec 58 contribution, and timely filing discipline.

  • Schedule IX drafting
  • Schedule IX-A balance sheet
  • Sec 34 audit
  • Sec 58 contribution
  • 6-month timely filing
  • PTR update
Event-Based

Change Reports & Property

Sec 22 Change Reports, Sec 36 property alienation approvals, Sec 41 / 50 / 70 proceedings.

  • Sec 22 change reports
  • Sec 36 permissions
  • Sec 41 enquiries
  • Sec 50 scheme
  • Sec 70 appeal
  • Writ remedy

Our Charity Commissioner Submission Services

01

Schedule I Registration

Initial registration of new public trusts under Section 18 / Rule 6 with Schedule I application.

02

Schedule IX / IX-A Filing

Annual Statement of Income & Expenditure and Balance Sheet filing under Section 33.

03

Sec 34 Audit Coordination

Coordination with CA for Section 34 audit — books, vouchers, auditor report, and filing.

04

Sec 58 Contribution Compliance

Computation, payment, and receipt retention of annual 2% contribution to PTR Administration Fund.

05

Sec 22 Change Reports

Change Reports for trustee changes, address changes, object modifications, and deed amendments.

06

Sec 36 Alienation Permission

Prior permission application for sale / mortgage / lease of immovable trust property.

07

Sec 41 / 50 Representations

Representation in Sec 41 enquiries, Sec 50 scheme-framing, complaints, and SCN proceedings.

08

Appeals & Writ

Sec 70 / 70A appeal before District Judge / CC and writ remedy under Article 226.

When You Need Expert Charity Commissioner Support

New Trust Registration

Newly formed public trust / religious institution requiring Schedule I registration.

Annual Filing Due

6-month Schedule IX / IX-A filing window closing — audit + filing coordination needed.

Trustee Change

Change in trustees / board / governance — Change Report under Section 22 needed.

Property Sale / Mortgage

Sale / mortgage / long lease of trust property — Sec 36 prior permission application needed.

Object Modification

Trust deed amendment / object expansion — Change Report with deed amendment support.

Complaint / Sec 41 Enquiry

Complaint filed against trust / CC initiated enquiry — defence and representation needed.

Sec 58 Contribution Default

Past Sec 58 contribution defaults — regularisation and defence against penalty.

Appeal Before District Judge

Adverse Charity Commissioner order — Section 70 appeal before designated District Judge.

Information & Documents Needed

Trust Identity

  • Registered trust deed
  • Sub-registrar registration receipt
  • PTR registration certificate
  • List of trustees
  • Trustee KYC / address proof
  • Registered address proof
  • PAN of trust

Financial Records

  • Audited financials
  • Receipts & payments a/c
  • Bank statements
  • Sec 34 auditor report
  • Sec 58 contribution receipts
  • Property register
  • Donor register

Compliance History

  • Past Schedule IX / IX-A
  • Prior change reports
  • Sec 36 past permissions
  • Trust-deed amendments
  • Property title docs
  • Board resolutions
  • POA / authorisation

Our End-to-End Charity Commissioner Approach

1

Diagnosis

Review past filings, identify gaps, plan registration / annual / event-based compliance.

2

Documentation

Compile deed, financials, audit report, board resolutions, and supporting evidence.

3

Drafting & Filing

Draft Schedule I / IX / IX-A / Change Report / Sec 36 application and file with CC office.

4

Hearing & Order

Appear before CC / Dy CC / Asst CC for hearing; submit clarifications; obtain order.

5

Follow-Up & Appeal

PTR record update, Sec 58 payment, appeal / writ if adverse — and annual compliance calendar.

Why Choose Us for Charity Commissioner Compliance

Public-trust law expertise
CA + advocate team
Mumbai / Pune / AUR depth
Gujarat trust coverage
Sec 36 property expertise
Change-Report discipline
Sec 41 / 50 defence
Income-tax coordination

FAQs on Charity Commissioner Submission

What is the Office of the Charity Commissioner?
The Office of the Charity Commissioner is the state-level statutory regulator for public charitable / religious trusts in states such as Maharashtra (under the Maharashtra Public Trusts Act, 1950 — earlier Bombay Public Trusts Act, 1950) and Gujarat (under the Gujarat Public Trusts Act, 2011). The Charity Commissioner is the apex regulator, supported by a hierarchy including the Additional Charity Commissioner, Joint Charity Commissioner, Deputy Charity Commissioner, and Assistant Charity Commissioner operating at district / regional level. The office administers a wide range of regulatory functions — maintaining the Public Trusts Register (PTR), registering new trusts, scrutinising annual accounts, approving alienation of trust property, investigating complaints, framing schemes for governance reform, removing trustees in defined circumstances, and protecting the property and interests of beneficiaries of public trusts. For any trust registered under the Maharashtra or Gujarat framework, the Charity Commissioner is the primary state-level regulator — operating in parallel with (but distinct from) the Income Tax Department's 12AB / 80G framework.
Who needs to register with the Charity Commissioner?
Under the Maharashtra Public Trusts Act, 1950, every "public trust" (defined in Section 2(13) as any express or constructive trust for a public charitable / religious purpose, and includes temples, maths, wakfs, and similar religious institutions, subject to certain specified exceptions) within the state is required to be registered with the Charity Commissioner. The obligation arises whenever a trust is created for a charitable / religious purpose serving the public (as distinct from a private / family trust). Under Section 18 of the MPT Act read with Rule 6 of the Bombay Public Trusts Rules, 1951, the trustees must apply for registration by filing Schedule I within 3 months of the creation of the trust. Similar provisions apply in Gujarat under the Gujarat Public Trusts Act, 2011. Public trust registration under these state laws is distinct from — (a) registration under the Indian Trusts Act, 1882 (for private trusts); (b) Societies Registration Act, 1860 (for societies); (c) Section 12AB / 80G registration under the Income-tax Act, 1961 (for tax exemption); and (d) FCRA registration under the FC(R)A, 2010 (for foreign contributions).
What are the annual compliance requirements for Charity Commissioner registered trusts?
Annual compliance for Maharashtra-registered public trusts centres on three connected requirements. First, under Section 33 of the MPT Act read with Rule 17, every trust must file a Statement of Income & Expenditure (Schedule IX) and Balance Sheet (Schedule IX-A) within 6 months of the close of its accounting year with the office of the Deputy / Assistant Charity Commissioner in whose jurisdiction the trust falls. Second, under Section 34 read with Rule 19, the trust's accounts must be audited annually by a qualified chartered accountant, and the auditor's report must be filed along with Schedule IX / IX-A. Third, under Section 58, the trust must pay an annual contribution to the Public Trusts Administration Fund — generally computed at 2% of gross annual income (subject to specified exemptions for certain categories and income-slabs), payable to the Charity Commissioner's office. In addition, trusts must intimate any changes during the year (trustees, address, objects, deed) through Change Reports under Section 22. The compliance calendar is relatively consistent year-on-year and requires professional CA / advocate support for clean maintenance.
What is a Change Report under Section 22?
A Change Report under Section 22 of the Maharashtra Public Trusts Act, 1950 read with Rule 10 of the Bombay Public Trusts Rules, 1951 is the formal filing through which a registered public trust intimates any "change" in its PTR particulars to the Charity Commissioner. The events that require a Change Report filing include — (a) appointment of a new trustee (whether by trust deed, by succession, by election, or by court / Charity Commissioner order); (b) death, resignation, or removal of an existing trustee; (c) change in the registered address of the trust; (d) change in the name of the trust (where the trust deed permits); (e) change in the objects / purposes of the trust through a valid trust deed amendment; (f) any other substantive change in the trust's constitution, governance, or particulars. The Change Report must be filed within 90 days of the change under Section 22 read with Rule 10. After filing, the Deputy / Assistant Charity Commissioner typically conducts a hearing (with public notice where required), issues an order accepting / rejecting / modifying the change, and — on acceptance — updates the PTR accordingly. Without a valid accepted Change Report, subsequent transactions by the changed trustees can face validity challenges.
What is Section 36 permission for property transactions?
Section 36 of the Maharashtra Public Trusts Act, 1950 is the property-alienation control provision under which no sale, exchange, mortgage, gift, or lease of any immovable property belonging to a public trust is valid without the prior permission of the Charity Commissioner. The three broad categories — (a) Section 36(1)(a) — sale, exchange, mortgage, or gift of immovable property (or lease for a term exceeding ten years, or for a term exceeding three years in respect of agricultural land) — require prior Charity Commissioner permission; (b) Section 36(1)(b) — leases for specified shorter terms require prior permission as well in most cases; (c) Section 36(1)(c) — specified de minimis and administrative transactions may be exempt under rules. The Charity Commissioner tests the transaction against the "benefit of the trust" standard — whether the proposed transaction is in the interest of the trust, the consideration is fair, and the procedure is proper. Without Section 36 permission, the transaction is void and liable to be set aside — affecting not only the trust but also third-party purchasers / mortgagees who relied on the transaction. Obtaining Section 36 permission is therefore a non-negotiable step in any public-trust property transaction in Maharashtra.
What is the Section 58 contribution to the Public Trusts Administration Fund?
Section 58 of the Maharashtra Public Trusts Act, 1950 imposes an annual contribution on every registered public trust, payable to the Public Trusts Administration Fund maintained by the Charity Commissioner. The contribution is used to finance the administration of the Charity Commissioner's office itself — making it a self-funding regulatory framework. The standard rate is 2% of gross annual income of the trust, subject to specified exemptions and slab-rate modifications for small / specified-category trusts. Gross annual income for this purpose is generally the total receipts during the year (with specified exclusions such as corpus donations, some categories of grants, and certain non-recurring receipts). The contribution is payable annually at the time of filing Schedule IX / IX-A — and receipt of the contribution is issued by the office as documentary confirmation. Non-payment / under-payment of Section 58 contribution can attract interest, penalty, and — in egregious cases — implications for the trust's good standing on the PTR. Clean Section 58 compliance is therefore a non-negotiable element of the annual compliance cycle.
How is Charity Commissioner registration different from 12AB / 80G registration?
Charity Commissioner registration under the Maharashtra / Gujarat Public Trusts Act is entirely distinct from — though operationally complementary to — Section 12AB and Section 80G registrations under the Income-tax Act, 1961. Charity Commissioner registration is — (a) a state-level regulatory registration administered by the Charity Commissioner's office; (b) focused on governance, property, accounts, and beneficiary protection of the public trust itself; (c) with no direct Income Tax Act consequence; (d) required for all public trusts in Maharashtra / Gujarat (applicable states) regardless of tax status. Section 12AB / 80G registration under the Income-tax Act is — (a) a central / federal registration administered by the Commissioner of Income Tax (Exemptions); (b) focused on income tax exemption of the trust (under 12AB) and donor deduction (under 80G); (c) with no direct state-level consequence; (d) required for tax benefits (but not legally required to operate as a trust). A well-governed public trust typically holds both — Charity Commissioner registration for state-level legitimacy and 12AB / 80G for Income Tax Act benefits. The two operate on parallel tracks and must be maintained independently.
What are the consequences of non-compliance with Charity Commissioner requirements?
Non-compliance with the Maharashtra Public Trusts Act, 1950 / Gujarat Public Trusts Act, 2011 requirements can have serious operational, financial, and legal consequences. Key exposures include — (a) fines and penalties for delayed / non-filing of Schedule IX / IX-A, Change Reports, and Section 58 contribution; (b) trustee-level personal liability in cases of wilful default or misappropriation (Sections 41 / 47 / 50); (c) voidness of property transactions undertaken without Section 36 permission — affecting not only the trust but also third-party purchasers, tenants, or mortgagees; (d) Charity Commissioner initiation of Section 41 enquiry into the affairs of the trust — a thorough investigative process with potential downstream consequences; (e) Section 50 scheme-framing proceedings that can fundamentally alter trust governance; (f) removal of trustees and appointment of new trustees or receivers in extreme cases; (g) potential adverse impact on Income Tax Act 12AB / 80G registration where the Public Trusts Act non-compliance reflects governance / object issues; and (h) reputational damage and donor confidence erosion. Timely, clean, professionally-managed compliance is therefore a strategic imperative — not merely a statutory formality.

State-Level Compliance. Protected Property. Preserved Governance.

Partner with our CAs and advocates for end-to-end Charity Commissioner Submission Services — registration, annual filings, Change Reports, property approvals, and enquiry defence — all under one roof.

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