A change in a public trust’s trustees, address or property must be reported to the Charity Commissioner’s office under Section 22 of the Maharashtra Public Trusts Act, 1950, ordinarily within 90 days. Many trusts miss that date, often by years. Since the Maharashtra Public Trusts (Second Amendment) Act, 2017, a late report can still be accepted where sufficient cause is shown, with costs payable by the reporting trustee. This guide explains how to file one.
Key facts
- Deadline
- Ordinarily within 90 days of each change (Section 22)
- Late report
- Can be accepted for sufficient cause (proviso to Section 22(1), from 2017)
- Costs
- Paid personally by the trustee who files late, not from trust funds
- What to file
- Schedule III online, with a dated explanation of the delay and supporting papers
- Best chance
- A short, honestly explained delay that matches the record
What the law says
The proviso to Section 22(1), added in 2017, allows the Deputy or Assistant Charity Commissioner to entertain a change report filed after 90 days if satisfied that there was sufficient cause for the delay. The costs are paid by the trustee who files the report, not out of trust funds. Before 2017 a late report was a real difficulty; today the more serious risk is not filing at all.
Step by step
- Work out every change and its date. List each change since the last accepted report: each death, resignation, appointment, change of address, purchase or sale of property. Each change has its own 90-day clock.
- Collect the papers for each change. Meeting notices, resolutions, consent letters of new trustees, affidavits of outgoing trustees, death certificates and property deeds. See documents for a change report.
- Prepare the explanation for delay. An affidavit or application setting out, with dates, why the report was not filed in time, and attaching anything that supports it.
- File the change report in Schedule III, online through the trust’s login on the Charity Commissioner’s portal, together with the delay application and the supporting documents.
- Attend the inquiry. The officer examines the delay and the change itself. Objections, if any, are heard.
- Pay costs if directed, and obtain the order accepting the report and the updated register extract.
What counts as sufficient cause
There is no closed list. The explanation must be genuine and consistent with the record. Reasons commonly put forward include:
- illness or death of the managing trustee who handled the trust’s records;
- minute books or records that were lost or could not be traced;
- difficulty in obtaining the affidavit of an outgoing trustee;
- a genuine misunderstanding of the obligation, followed by prompt filing once it was realised.
A short, honestly explained delay is treated better than a long unexplained one. Do not invent reasons: the officer compares the explanation with the dates on the documents.
Several old changes at once
Where a trust has several unreported changes going back years, they are usually brought up to date in sequence, so that the register moves from the last accepted position to the present one step by step. Filing only the latest change, while earlier ones are still unreported, usually produces queries.
Why it matters
- Banks act on the trustees shown in the register. Until the change is recorded, new trustees may not be able to operate the account.
- Section 36 sanction, 12A and 80G renewals, NGO DARPAN and FCRA all rely on an accurate register.
- A sale or lease of trust property can be held up because the register still names a trustee who has died.
Frequently asked questions
Is there an upper limit on the delay that can be condoned?
The proviso does not fix one. Longer delays need a fuller explanation.
Who pays the costs?
The trustee who files the report, personally, as the proviso provides. They should not be paid from trust funds.
Can someone object to a late report?
Yes. A person interested in the trust can object to the change itself, and the officer hears the objection before deciding.
See also: Getting your trust on the online portal.
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 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.