Trustees often want to rename a trust, widen what it can do, or bring an old deed up to date. Under the Maharashtra Public Trusts Act, 1950 this is possible, but it is not simply a matter of passing a resolution. What the trustees can do depends first on what the trust deed allows. The change then has to be recorded in the Public Trust Register before banks, the income-tax department or anyone else will act on it.
Key facts
- Start with the deed
- Trustees can amend only as far as the deed allows
- Report
- Change report under Section 22, ordinarily within 90 days, followed by an inquiry
- Deed silent?
- Objects cannot be changed by trustees alone; routes include a Section 50A scheme, Section 55 (cy-près) or a Section 50 suit
- Section 50 suit
- Needs the Charity Commissioner’s prior written consent (Section 51)
- Income tax
- A change of objects can affect 12A and 80G registration; check before you change
Start with the deed
The general rule of trust law is that once a trust is created for certain objects, the trustees cannot rewrite those objects. They can amend the deed only to the extent the deed itself gives them that power. So the first question is always: does the deed contain an amendment clause, and what does it cover?
- The deed allows amendment of the name or objects. The trustees follow the procedure in the deed (notice, meeting, majority), execute a deed of amendment where required, and report the change.
- The deed allows only limited amendments, for example to administrative clauses but not to the objects. Changes outside that power cannot be made by resolution.
- The deed is silent. The trustees cannot change the objects by themselves. The route is through the Charity Commissioner or the court, explained below.
Recording the change: the Section 22 change report
The name and objects of a trust are entries in the Public Trust Register. A change in any entry is reported to the Deputy or Assistant Charity Commissioner under Section 22, ordinarily within 90 days. Section 22 also allows a trustee to report a proposed change that is desired in the interest of the trust’s administration.
The officer holds an inquiry before accepting the report and must be satisfied that the change has actually and validly taken place. The trustees should therefore be ready to show the deed’s amendment power, the meeting notice, the resolution with quorum and majority, and any deed of amendment. The faster “provisional acceptance” route introduced in 2017 applies only to changes in the names and addresses of trustees and managers. It does not apply to a change of name or objects, which goes through the ordinary inquiry.
When the deed gives no power: scheme, cy-près or suit
- A scheme under Section 50A. Where a scheme is needed for the proper management or administration of a trust, the Deputy or Assistant Charity Commissioner can frame or modify one, on his own motion or on an application by two or more persons interested in the trust. A scheme can provide for how the trust is run within its objects; it is not a device to substitute new objects for the founder’s.
- Cy-près under Section 55. Where the original object has failed, or the trust’s income or surplus is not being and is not likely to be used, the property or income can be directed to be applied to another charitable object as near as possible to the original. The Deputy or Assistant Charity Commissioner holds the enquiry and reports, and since the 2017 amendment the Charity Commissioner gives the direction.
- A suit under Section 50. The court in a Section 50 suit can vary, alter or amend the instrument of trust. A person interested in the trust needs the Charity Commissioner’s prior written consent under Section 51 to file such a suit.
After the register is updated
A change of name or objects affects every other registration the trust holds. Plan for these once the change report is accepted:
- Income tax. A registered non-profit organisation that adopts or modifies its objects in a way that does not conform to the conditions of its registration must apply in Form 105 within 30 days of the modification under the Income-tax Act, 2025. A change of name should also be updated on the PAN.
- Bank accounts. Banks ask for the accepted change report and the updated register extract.
- NGO DARPAN, FCRA and CSR-1. Each profile should match the register. Mismatched names are a common reason for applications being held up.
- Property records. Where the trust owns property, the records should be updated to the new name.
Frequently asked questions
Can we change the name of the trust by a resolution alone?
Only if the deed gives the trustees power to change the name. Even then, the change must be reported under Section 22 and recorded in the register before it is effective for practical purposes.
Our deed has no amendment clause. Can we add new objects?
Not by resolution. The options are the routes through the Charity Commissioner or the court described above, and each has its own limits. Adding unrelated objects is generally not possible; the founder’s charitable intention is the starting point.
Do we need to tell the income-tax department?
Yes, where the change affects the objects. Under the Income-tax Act, 2025, an application in Form 105 is due within 30 days of a modification of objects that does not conform to the conditions of registration.
Consultations are by appointment. To fix a time, telephone +91 99301 50560 or send a message on WhatsApp.
This note describes general procedure as understood in October 2026. It is not legal advice; what is possible in a particular trust depends on its deed and its facts.
Related
- Change report filing in Mumbai
- Documents for a change report
- Section 50 and 51 suits
- Renewing 12A and 80G under the Income-tax Act, 2025