Every year, thousands of sarvajanik Ganeshotsav, Navratri, Durga Puja and Dahi Handi mandals in Mumbai collect vargani, donations and offerings. Most organisers know they need BMC, police and traffic permissions for the pandal. Far fewer know that collecting the money itself needs permission from the Charity Commissioner’s office, under Section 41C of the Maharashtra Public Trusts Act, 1950. This guide explains the rule and how to comply.
Who needs Section 41C permission
Section 41C, , says that no person, other than a public trust, shall collect or cause to be collected any money, contribution, subscription or donation, in cash or kind, for religious or charitable purposes without the prior permission of the Assistant or Deputy Charity Commissioner.
- Covered: unregistered festival mandals, residents’ groups collecting for a festival, groups collecting for a cause or a community event.
- Not covered: a mandal that is itself a registered public trust (or a society registered with the Charity Commissioner) collecting for its objects.
- Emergencies: for relief to people affected by natural disasters, war, riots, accidents or similar causes, collection may begin by giving intimation in the prescribed form instead of waiting for permission.
The 2017 amendment followed public interest litigation in the Bombay High Court, including cases on accountability for money collected during Dahi Handi and for disaster relief.
Timelines and deemed permission
| Step | What the law provides |
|---|---|
| Online application | To be decided within 7 days of receipt |
| Written (offline) application | To be decided within 15 days |
| No decision within the period | Permission is deemed to have been granted for the stated purpose |
| Validity of the certificate | Six months from issue; not renewable |
| Accounts | Audited accounts of the collection and any balance within two months after the six-month period ends |
| Balance left over | The section provides for the remaining amount to be credited to the Public Trusts Administration Fund |
Apply well before the festival. The Charity Commissioner’s office accepts 41C applications online, and its guidelines ask mandals to keep last year’s permission and accounts ready if they celebrate every year.
What the application usually needs
- Name and address of the mandal, and details of the managing committee members with identity proof;
- the festival or purpose, dates and place of the event;
- estimated collection and expenditure;
- for an annual festival, the previous year’s permission and audited accounts;
- undertakings to keep receipts, maintain accounts and comply with the conditions of permission.
The mandal’s name should not use names restricted under the Emblems and Names (Prevention of Improper Use) Act, 1950, and should not be confusingly similar to an existing registered trust.
Penalty for collecting without permission
Section 66C provides that contravening Section 41C is punishable with simple imprisonment of up to three months, or a fine of up to one and a half times the amount collected, or both. Charity Commissioner circulars have long directed regional officers to make surprise checks at Ganesh pandals and to ask regular mandals for previous years’ accounts.
Should your mandal register permanently?
A mandal that celebrates every year, or that holds silver, gold ornaments, idols and other assets, may find it simpler to register as a public trust (or as a society that is also registered with the Charity Commissioner). In August 2026, the Joint Charity Commissioner’s office at Chhatrapati Sambhajinagar publicly urged Ganesh and Durga mandals to take permanent registration, noting that registered mandals need not apply for 41C permission every year. Registration brings its own duties (accounts, audit, change reports), but it gives the mandal a legal identity, a PAN and bank account in its own name, and clarity over its assets. See public trust or society and registering a public trust.
Checklist for festival organisers
- Decide who will be the responsible committee members.
- Apply for 41C permission online, well before you start collecting.
- Issue printed, serially numbered receipts for every donation, in cash or kind.
- Deposit collections in a bank account and record all expenditure with bills.
- Get the accounts audited and file them within two months after the certificate expires.
- Separately obtain BMC, police, traffic and noise permissions for the pandal and events.
Frequently asked questions
Does a building society’s Ganpati need 41C permission?
If residents collect money or offerings for the festival, the collection falls within the wording of Section 41C unless the collecting body is a registered public trust. Take advice on your facts; many societies keep festival funds separate and accounted for.
We only collect a small amount. Do we still need permission?
The section does not set a minimum amount.
Can we collect donations online or by UPI?
The section covers any money or contribution, however received. Online collections should be covered by the permission and shown in the accounts.
Is 41C permission the same as BMC pandal permission?
No. BMC, police and traffic permissions relate to the pandal and public space. Section 41C relates to collecting money and offerings.
See also: matters before the Charity Commissioner and which Charity Commissioner office handles Mumbai.
Consultations are by appointment. To fix a time, telephone +91 99301 50560 or send a message on WhatsApp.
This guide describes general law as understood in October 2026. It is not legal advice; confirm the current online procedure and forms with the Charity Commissioner’s office before applying.
Related guides
- Ganeshotsav Pandal Permission in Mumbai
- Navratri Garba and Dandiya Event Permissions
- Dahi Handi Rules in Maharashtra
- Bakri Eid Qurbani in Mumbai: BMC Permission and Rules