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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.
Application for registration of a new public trust under Section 18 read with Rule 6 — Schedule I form.
Annual Statement of Income & Expenditure (Schedule IX) and Balance Sheet (Schedule IX-A) under Section 33.
Annual audit of the trust's accounts by a qualified Chartered Accountant under Section 34.
Statutory contribution at 2% of gross annual income payable to the Public Trusts Administration Fund.
Intimation of any change in trustees, address, objects, or trust deed under Section 22 read with Rule 10.
Prior permission of Charity Commissioner under Section 36 for sale / exchange / mortgage / lease of immovable property.
Maintained by the Office of the Charity Commissioner — records every trust with complete details.
Schedule V is the registration certificate issued post approval of Schedule I application.
Annual Schedule IX / IX-A filings due within 6 months of the trust's financial year-end.
Charity Commissioner / Dy CC / Asst CC at various district / regional offices administer compliance.
Non-compliance can attract fines, trustee liability, property-transaction voidness, and scheme intervention.
Charity Commissioner can initiate Sec 41 enquiries and Sec 50 scheme-framing for governance reform.
Appeals against CC / Dy CC / Asst CC orders lie before the designated District Judge or CC under Sec 70 / 70A.
State-level Charity Commissioner registration is distinct from (but complements) Sec 12AB / 80G Income-tax registration.
Schedule I application, trust deed review, public notice, Deputy CC hearing, and Schedule V certificate.
Schedule IX / IX-A, Sec 34 audit coordination, Sec 58 contribution, and timely filing discipline.
Sec 22 Change Reports, Sec 36 property alienation approvals, Sec 41 / 50 / 70 proceedings.
Initial registration of new public trusts under Section 18 / Rule 6 with Schedule I application.
Annual Statement of Income & Expenditure and Balance Sheet filing under Section 33.
Coordination with CA for Section 34 audit — books, vouchers, auditor report, and filing.
Computation, payment, and receipt retention of annual 2% contribution to PTR Administration Fund.
Change Reports for trustee changes, address changes, object modifications, and deed amendments.
Prior permission application for sale / mortgage / lease of immovable trust property.
Representation in Sec 41 enquiries, Sec 50 scheme-framing, complaints, and SCN proceedings.
Sec 70 / 70A appeal before District Judge / CC and writ remedy under Article 226.
Newly formed public trust / religious institution requiring Schedule I registration.
6-month Schedule IX / IX-A filing window closing — audit + filing coordination needed.
Change in trustees / board / governance — Change Report under Section 22 needed.
Sale / mortgage / long lease of trust property — Sec 36 prior permission application needed.
Trust deed amendment / object expansion — Change Report with deed amendment support.
Complaint filed against trust / CC initiated enquiry — defence and representation needed.
Past Sec 58 contribution defaults — regularisation and defence against penalty.
Adverse Charity Commissioner order — Section 70 appeal before designated District Judge.
Review past filings, identify gaps, plan registration / annual / event-based compliance.
Compile deed, financials, audit report, board resolutions, and supporting evidence.
Draft Schedule I / IX / IX-A / Change Report / Sec 36 application and file with CC office.
Appear before CC / Dy CC / Asst CC for hearing; submit clarifications; obtain order.
PTR record update, Sec 58 payment, appeal / writ if adverse — and annual compliance calendar.
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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