How to Register a Public Trust in Maharashtra: Step-by-Step

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You want to set up a charitable or religious trust in Maharashtra, and you need to know what to prepare, where to apply and what happens after you press submit. This guide follows the Charity Commissioner’s own published steps and the Maharashtra Public Trusts Act, 1950, in plain order.

First, is it a public trust?

The Act defines a public trust as an express or constructive trust for a public religious or charitable purpose, or both (section 2(13)). Temples, wakfs, churches, agiaries, dharmadas and similar endowments are covered. A trust made only for the settlor’s own family is a different thing; see private trust vs public trust. If you are still deciding between a trust and a society, read public trust vs society.

Who registers, where and by when

• The trustee has the duty to apply (section 18(1)).
• The application goes to the Deputy or Assistant Charity Commissioner of the region or sub-region where the trust has its office or where its property, or a substantial part of it, is located (section 18(2)). For Mumbai-area offices, see the Charity Commissioner office jurisdiction guide.
• For a trust created after the Act applied, the application is due within three months of its creation (section 18(4)).

Step 1: Choose the name

The Charity Commissioner’s guide says the name must not be identical to, or resemble, the name of a country, a state, a government body or a local authority, and must not be a name barred by the Emblems and Names (Prevention of Improper Use) Act, 1950. The portal has a “check name availability” button that tells you whether a similar trust is already registered. Use it before you finalise the deed.

Step 2: Prepare the documents

The portal asks you to upload scanned documents (the guide asks for 150 DPI, black and white). The list in the Charity Commissioner’s guide is:

1. Trust application
2. Consent letter of trustees
3. Memorandum of association
4. Document creating the trust (the trust deed)
5. Address proof of all trustees
6. Identity proof of all trustees
7. No Objection Certificate for the trust office address
8. Proof of the trust office address
9. Authority letter from the Board of Trustees
10. Copy of the Board resolution
11. Self-declaration
12. Vakalatnama, if an advocate is appearing
13. Application for exemption from newspaper publication (with a ₹10 court fee stamp)
14. Schedules 1, 2 and 6
15. Rules and regulations or constitution of the trust
16. Any other document

For tips on getting the package consistent, see how to prepare trust and society registration documents.

Step 3: Fill in the online application

1. Register as a new user on the Charity Commissioner’s portal (charity.maharashtra.gov.in) and log in.
2. Choose “Register Trust” and use “Check name availability”.
3. Enter the applicant’s details (the guide mentions Aadhaar and PAN) and add the trustees. At least one trustee is needed, and there is no maximum.
4. State how trustees succeed each other, as set out in the deed.
5. Tick the trust’s objects and the document that creates the trust.
6. If the trust holds property or has income, enter the property details, sources of income and annual income.
7. Upload the documents and save as draft if you need to stop.
8. Choose online or offline payment and submit. You receive an SRN (application reference number).

Under section 18(5) the application must give the trust’s name, the names and addresses of trustees and any manager, the mode of succession, a list of moveable and immovable property with approximate values, the average annual income and expenditure, and an address for communication. Everyone who signs the application must do so on solemn affirmation before an authorised officer such as a Deputy or Assistant Charity Commissioner, a Justice of the Peace, an Executive Magistrate or a Notary (Rule 6(4) of the Bombay Public Trusts Rules, 1951).

Step 4: Appear within 30 days

According to the guide, after you submit online, the applicant, a representative or the advocate must appear within 30 days with all original documents. If you chose offline payment, the fee is paid at the trust office within the same period.

What happens next: the inquiry

Registration is not automatic. The officer holds an inquiry under section 19 into whether a trust exists, whether it is a public trust, who the trustees are, how property is held and what the income and expenditure are. Public notice of the inquiry is given (Rule 7A), for example by newspaper advertisement and by a notice on the office notice board, and objections are ordinarily counted if made within 30 days of the last publication. The officer then records findings (section 20) and, if the trust is found to be a public trust, enters it in the register. The Act does not fix one number of days for all of this, so the time depends on the office and on whether anyone objects.

After registration

• You receive a registration number, the PTR number.
• Changes in trustees or details must be reported by a change report.
• Accounts must be audited and filed; see accounts and audit filing.
• Income-tax exemption (12A and 80G) is a separate application; see 12A and 80G.

Common mistakes

• A name that resembles a government body or is already taken.
• Mismatched names, addresses or PAN details between the deed and the portal.
• No No Objection Certificate for the office address.
• Missing the 30-day appearance after submission.
• Missing the three-month filing deadline.

Common questions

How long does registration take?

The Act and Rules do not give one fixed period. It depends on the inquiry, the public notice and any objections.

Can I apply myself?

Yes, a trustee can file the application. An advocate can appear on your behalf with a vakalatnama.

What does it cost?

See public trust registration cost in Maharashtra.

If you would like help with the deed and the filing, see trust registration assistance in Mumbai.

This is general information about the law and the Charity Commissioner’s published procedure, not legal advice for your situation. Procedures and screens change, so check the current portal before you file.

Sources: Maharashtra Public Trusts Act, 1950 (sections 2(13), 18, 19, 20); Bombay Public Trusts Rules, 1951 (Rules 6 and 7A); the Charity Commissioner, Maharashtra citizen guide to trust registration (charity.maharashtra.gov.in).

Also see: which office registers trusts from Malad, Borivali and Andheri and religious and community trusts.