A change report under Section 22 of the Maharashtra Public Trusts Act, 1950 is filed in Schedule III, ordinarily within 90 days of a change in the trust’s recorded particulars. Since Rule 13(2A) was inserted into the Maharashtra Public Trusts Rules in 2019, the report has to be supported by documents showing that the change was made properly, in accordance with the trust deed. This page sets out the core set of papers, then a checklist for each type of change.
Key facts
- Deadline
- Within 90 days of the change (Section 22)
- Form
- Schedule III, plus Schedule III-A for immovable property
- Core papers
- Meeting notice and agenda, resolution, consent of new trustees, affidavits of outgoing trustees, trust deed and Schedule I extract
- Late?
- Apply for condonation of delay with the report
The core documents (Rule 13(2A))
- Notice or agenda of the meeting at which the change was decided
- Copy of the resolution, showing quorum and the required majority
- Signed consent letters from incoming trustees, with address, mobile number, email and identity proof
- Affidavit of each outgoing trustee under Rule 6(4), unless the officer exempts it because the trustee is deceased or cannot be traced
- Letter of addition or deletion signed by the sole trustee, where the trust has only one trustee
- The trust deed, constitution and any scheme, together with the trust’s current Schedule I extract from the Public Trust Register
Why each paper matters
The officer examining the report compares the notice, quorum and majority with the rules in the trust deed. A report that is missing any of these papers is liable to be returned or kept pending.
Checklist by type of change
Resignation of a trustee
- Resignation letter and the outgoing trustee’s affidavit
- Notice and resolution of the meeting accepting the resignation
Death of a trustee
- Death certificate
- Resolution recording the vacancy and any appointment made to fill it
Appointment of a new trustee
- Notice, agenda and resolution of the meeting
- Consent letter of the incoming trustee with identity proof, address, mobile number and email
- For appointments made on or after 1 September 2025: a resolution that records whether the trustee is a tenure trustee or a perpetual trustee and, for a tenure trustee, the period of appointment (see the note below)
Change of address
- Resolution
- Proof of the new address, with the owner’s consent where the premises are rented
Change relating to immovable property
- Schedule III-A memorandum with survey, CTS and plot details
- Copy of the registered deed of transfer (sale deed, gift deed or other instrument)
- Where trust property was sold, exchanged, gifted or leased, the Section 36 sanction obtained for it; where it was mortgaged to secure a loan, the Section 36A sanction
- Updated property records (7/12 extract, property card or society share certificate, as applicable)
Note on the 2025 amendment: tenure and perpetual trustees
The Maharashtra Public Trusts (Second Amendment) Act, 2025, in force from 1 September 2025, inserted Section 30A. It distinguishes a tenure trustee (appointed for a specific period) from a perpetual trustee (appointed for life or as a permanent trustee). Where the trust deed does not provide for perpetual trustees, they cannot exceed one-fourth of the total number of trustees, and the total number of trustees cannot go beyond the maximum fixed by the deed. Where the deed is silent on the term, the trustees may appoint or re-appoint a trustee unanimously for up to five years at a time.
In practice, this means the resolution and the change report for a new appointment should be consistent with Section 30A. A report that would take the board above the deed’s maximum, or above the one-fourth limit for perpetual trustees, invites objection.
Common gaps that delay a report
The most common reason a change report is held up at the office is an incomplete set of supporting documents at the time of filing. This happens particularly where a trustee died some years ago and the death certificate or the trust’s own minutes were never organised. Names and addresses that differ between documents are the next most common cause.
Frequently asked questions
What if an outgoing trustee refuses to sign an affidavit?
The rules allow the Deputy or Assistant Charity Commissioner to exempt the affidavit where the trustee is untraceable or deceased. Where the trustee is available but refuses, the facts are placed before the officer with the report, since the inquiry examines whether the change was made in accordance with the deed.
Is a resolution enough without a meeting notice?
No. The notice and agenda are a separate required paper. They show that all eligible trustees were told of the meeting and of the business, and that is what the officer checks against the trust deed.
Who signs the change report?
The trustees sign it in the prescribed form, and the online filing is made through the trust’s login on the Charity Commissioner’s portal.
Does the same set of papers apply to a change of address?
The report is still in Schedule III with the meeting papers, along with proof of the new address. Papers about incoming trustees apply only where trustees are changing.
What if the 90 days have already passed?
The report can still be filed. Since the 2017 amendment, the Deputy or Assistant Charity Commissioner may entertain a late report where sufficient cause is shown, with costs payable by the trustee. See late change reports and condonation of delay.
See also: Sample formats: notice, resolution, consent and resignation letter.
Free download: Change report checklist (Section 22) (PDF) · all free formats
Consultations are by appointment. To fix a time, telephone +91 99301 50560 or send a message on WhatsApp.
This page describes general procedure and does not constitute legal advice. What applies to a particular matter depends on its own facts.
Related
- Change report filing before the Charity Commissioner, Mumbai
- What is a Section 22 change report?
- Appointing a new trustee in Maharashtra
- Schedule III-A for trust property