A temple, mosque, madrasa, school, hospital, orphanage or any other charitable or religious body in Maharashtra that holds property for a public purpose is a public trust and must be registered with the Charity Commissioner under the Maharashtra Public Trusts Act, 1950. This guide sets out the whole process, from drafting the deed to the steps after registration, with a document checklist.
Key facts
- Law
- Section 18, Maharashtra Public Trusts Act, 1950
- Deadline
- Within three months of creating the trust
- Application
- Schedule II, to the Deputy or Assistant Charity Commissioner of the region (Worli for Greater Mumbai)
- Then
- A Section 19 inquiry into whether a public trust exists, its property and trustees
- Documents
- Certified trust deed, trustee consents, applicant’s affidavit, office address proof, property documents
Step by step
- Draft the trust deed. The deed names the trust, states its objects, describes the initial property (even a small corpus), names the first trustees and sets out how trustees are appointed, how long they serve, how decisions are taken and how the deed may be amended. Since 1 September 2025, Section 30A distinguishes tenure trustees from perpetual trustees, so the deed should say which each trustee is. See the 2025 amendment.
- Execute the deed on stamp paper of the value required under the Maharashtra Stamp Act, and register it with the Sub-Registrar where immovable property is settled on the trust.
- Prepare the Section 18 application in Schedule II. It sets out the particulars that become the register entries: name, objects, trustees, mode of succession, property and its approximate value, and income and expenditure.
- File within three months of the trust’s creation, with the Deputy or Assistant Charity Commissioner of the region where the trust has its office or where most of its property is situated. For trusts in Greater Mumbai, that is the regional office at Worli.
- The Section 19 inquiry. The officer inquires whether a public trust exists, what its property is and who its trustees are. A public notice inviting objections may be issued, and the trustees attend with the originals.
- Registration. On being satisfied, the officer records findings and makes the entries in the Public Trust Register. The trust receives its registration number.
Document checklist
- Schedule II application, signed and verified by the applicant trustee
- Certified copy of the trust deed (or a copy of the will, for a trust created by will)
- Consent letters of all trustees, with identity proof, address proof, photographs, mobile number and email
- Affidavit of the applicant supporting the application
- Proof of the trust’s office address, and the owner’s no-objection letter where the premises are not owned by the trust
- A copy of the document showing ownership of, or interest in, the trust’s immovable property. Required by Section 18(6) as amended in 2025
- List of movable and immovable property with approximate values
- Any further papers the office asks for during scrutiny, such as a newspaper notice
Fees and the exact list are set by the Rules and the office, and change from time to time. Check the current requirements on the Charity Commissioner’s portal before filing.
Common reasons registration is delayed
- Objects drafted too narrowly for the activities actually planned, or too vaguely to show a public purpose
- No proof of the office address, or no owner’s consent for rented premises
- Names and addresses spelled differently across the deed, the application and identity documents
- A deed that is silent on succession of trustees, which invites disputes later
After registration
- Obtain the PAN of the trust and open a bank account in its name.
- Apply for registration under Section 332 (old 12A) and, if donors are to claim a deduction, approval under Section 354 (old 80G) of the Income-tax Act, 2025. See 12A and 80G under the 2025 Act.
- Register on NGO DARPAN if the trust will seek government grants, CSR funds or FCRA registration.
- Keep accounts, have them audited within six months of balancing, and file the audit report.
- Report every change of trustee, address or property within 90 days.
Frequently asked questions
What is the time limit for applying?
Three months from the creation of the trust, under Section 18.
How many trustees does a trust need?
The Act does not fix a minimum, and a trust can have a sole trustee. Most deeds provide for several trustees so that the trust can function when one is unavailable. A society, by contrast, needs at least seven members to register.
Is the trust deed registered with the Sub-Registrar as well?
Where immovable property is settled on the trust, the deed is registered under the Registration Act, 1908. Stamp duty depends on the instrument and the property.
How long does registration take?
It depends on the office’s workload and on whether queries or objections arise. A complete file with consistent documents moves fastest.
Consultations are by appointment. To fix a time, telephone +91 99301 50560 or send a message on WhatsApp.
This guide describes general procedure as understood in October 2026. It is not legal advice; requirements change, so confirm current forms and fees with the office concerned before acting.