Everything on this site about public trusts in Maharashtra and the Charity Commissioner: registering a trust, trustees and change reports, trust property, accounts and audit, and tax and NGO registrations. Start with the section that matches what you need to do.

Mosque, madrasa or dargah trust? Check whether it falls under the Charity Commissioner or the Waqf Board: Waqf or public trust? Mosques, madrasas and dargahs.

Registering a trust

Palghar trusts (Vasai, Virar, Dahanu): the Palghar office
Trust, society or Section 8 company: which to register
How to register a public trust online, step by step
What trust registration costs
Private trust or public trust: which to register
Registering a temple, church, mandal or community trust
Mumbai trusts: the Worli registration office
Raigad trusts (Panvel, Kharghar, Alibag): the Alibag office
Public trust terms: a plain-language glossary
How to Prepare Trust and Society Registration Documents: A Simple Guide for New Lawyers and AI AgentsA step-by-step guide to assembling a clean trust or society registration package in Mumbai: what to collect, the order of work, the documents in the package, a final…
What Happens After You Apply to Register a Trust: The Section 19 InquiryRegistration under the Maharashtra Public Trusts Act follows an inquiry under Section 19.
Public Trust or Registered Society in Maharashtra: Which One?How a public charitable trust differs from a registered society in Maharashtra, what is the same under the Public Trusts Act, and the practical points that usually…
How to Register a Public Trust in Maharashtra: Step-by-Step Guide and Document ChecklistRegistering a public trust with the Charity Commissioner in Maharashtra: drafting the deed, the Schedule II application within three months, the Section 19 inquiry,…

Trust property

Sale, lease, mortgage and redevelopment of trust property need the Charity Commissioner’s sanction.

Bought Trust Property Without Charity Commissioner Sanction? Ex-Post-Facto Sanction Under Section 36(5)Many flats, plots and shops in Mumbai were bought from public trusts without the Charity Commissioner’s previous sanction, leaving buyers with a defective title.
Tenant in a Building Owned by a Public Trust? How Redevelopment Works and the Charity Commissioner’s RoleOld chawls and buildings in Girgaon, Dadar, Byculla and elsewhere are often owned by public charitable trusts.
Schedule III-A: Reporting a Change in Trust Immovable PropertyWhen a change concerns immovable property of a public trust, Section 22(1A) and Rule 13(1A) require a memorandum in Schedule III-A in addition to the Schedule III…
Leasing Trust Property: When Section 36 Sanction Is NeededSection 36 sets different limits for agricultural land and buildings, caps sanctioned leases at thirty years, and requires previous sanction.
What Is Section 36 Permission Before the Charity Commissioner?A public trust in Maharashtra cannot simply sell, exchange, gift or lease its immovable property the way an individual owner can.

Trustees, change reports and the trust deed

Section 50A: Framing a Scheme for a Public Trust or Merging Two Trusts in MaharashtraWhen a trust’s management breaks down, or two trusts with similar objects would work better as one, Section 50A of the Maharashtra Public Trusts Act lets the Charity…
When a Trustee Dies: What the Remaining Trustees Must Do in MaharashtraThe death of a trustee often freezes a trust: the bank stops operations and no one is sure who can act.
Change of Trustee: Sample Formats for Notice, Resolution, Consent and Resignation (Maharashtra)Sample formats for a trustee change in a Maharashtra public trust: meeting notice, resolution appointing a trustee (tenure or perpetual), consent letter, resignation…
Changing the Name or Objects of a Public Trust in MaharashtraHow a Maharashtra public trust can change its name or objects: what the deed must allow, the Section 22 change report, the scheme, cy-près and suit routes where it…
How to Remove a Trustee in Maharashtra: Section 41D and Section 47The four ways a trustee of a Maharashtra public trust ceases to hold office, the grounds for removal under Sections 41D and 47 of the Maharashtra Public Trusts Act,…
Tenure and Perpetual Trustees: The 2025 Amendment to the Maharashtra Public Trusts ActThe Maharashtra Public Trusts (Second Amendment) Act, 2025 introduced tenure and perpetual trustees, a one-fourth cap on perpetual trustees, a five-year default term,…
De-registration of a Defunct Public Trust in Maharashtra (Section 22(3A))The Maharashtra Public Trusts (Second Amendment) Act, 2017 inserted Sections 22(3A) and 22(3B), which allow a trust that no longer functions to be removed from the…
Late Change Report: Condonation of Delay for Public Trusts in MaharashtraHow to file a change report after the 90-day limit under Section 22: the 2017 proviso, costs payable by the trustee, what counts as sufficient cause, step-by-step…
Documents Required for a Change Report Before the Charity Commissioner: Full ChecklistThe complete list of papers for a Section 22 change report in Maharashtra: the Rule 13(2A) documents, a checklist for each type of change, and what the 2025…
Suits About Public Trusts and the Charity Commissioner’s ConsentSection 50 governs suits relating to public trusts and Section 51 requires the Charity Commissioner’s consent first.
Appointing a New Trustee: Getting the Change on RecordHow a trustee is appointed under the trust deed, why the appointment is not complete until the change is recorded, and the faster route the 2017 amendment created.
What Is a Section 22 Change Report?Whenever something in the Public Trust Register changes — a trustee dies, resigns or is appointed, the trust buys or sells immovable property, or its name or objects…

Accounts, audit, contribution and investment

Trust and NGO Income-Tax Return (ITR-7) for AY 2026-27: Extended Due Dates, Form 10B/10BB and What Happens If You Miss ThemPublic trusts and NGOs with 12A/12AB or 10(23C) approval must file an audit report and ITR-7 on time to keep their exemption.
Contribution Under Section 58: Where Things StandThe contribution payable by public trusts under Section 58, what income is excluded, the long stay on the levy and its lifting in 2025, and what trustees should do now.
Annual Accounts and Audit for a Public Trust in MaharashtraThe annual cycle for a registered public trust: balancing, audit within six months, filing within a fortnight, and the Schedule VIII, IX and IX-C formats.
Where a Public Trust May Keep Its Money: Section 35Section 35 of the Maharashtra Public Trusts Act limits where trust funds may be deposited or invested.

Tax registrations, NGO Darpan, FCRA and CSR

NGO Darpan ‘Registered With’: Which Registering Authority to Choose for a Maharashtra Trust, Society or Section 8 CompanyThe ‘registered with’ or registering authority field on NGO Darpan trips up many Maharashtra organisations, because trusts and societies here deal with the Charity…
NGO Darpan Registration: A Step-by-Step Guide for Lawyers (and the AI Agents Who Help Them)A practical walkthrough of registering a society, trust or Section 8 company on the NITI Aayog NGO Darpan portal: documents, account creation, NPO details, member…
FCRA Registration for Trusts and NGOs in Mumbai: The BasicsWhen a trust, society or Section 8 company can receive foreign donations: FCRA registration vs prior permission, the SBI New Delhi FCRA account, the ban on onward…
CSR-1 Registration for Trusts and NGOs: Eligibility, Documents and StepsHow a trust, society or Section 8 company registers on Form CSR-1 to receive CSR funds: eligibility (12A/80G and a three-year track record), the order of…
NGO DARPAN ID Not Generated or Application Rejected? Common Reasons and FixesWhy NGO DARPAN applications get stuck or returned: PAN and name mismatches, office bearer Aadhaar/PAN errors, trustees differing from the Charity Commissioner…
Renewing 12A and 80G Registration Under the Income-tax Act, 202512A and 80G are now Sections 332 and 354 of the Income-tax Act, 2025.
NGO Bank Accounts and NGO DARPAN: The 2023 PMLA RulesThe Prevention of Money-Laundering (Maintenance of Records) Rules were amended in 2023 to deal with clients that are non-profit organisations.
NGO DARPAN vs 12AB, 80G, FCRA and CSR-1: What Each Registration DoesNGO DARPAN is a portal run by NITI Aayog that gives a voluntary organisation a unique ID.
The Income-tax Act 2025 and Your Trust’s 12A and 80GThe new Act came into force on 1 April 2026 and charitable bodies are now registered non-profit organisations.
NGO DARPAN Registration: Step-by-Step Process and Documents RequiredHow to register a trust, society or Section 8 company on NGO DARPAN: the documents to prepare, each step from sign-up to the DARPAN ID, common reasons for delay and…
What Is NGO DARPAN?NGO DARPAN is an online platform, maintained by NITI Aayog, on which voluntary organisations and NGOs can enrol and obtain a system-generated Unique ID.

The Charity Commissioner’s office and records

Charity Commissioner Online Login and Schedule I Entry: Getting Your Trust on the PortalHow a Maharashtra public trust gets its login on charity.maharashtra.gov.in, enters and verifies its existing Schedule I record, and then files change reports online.
PTR Number: Full Form, Meaning and How to Check a Trust Online in MaharashtraPTR means Public Trust Register.
Which Charity Commissioner Office Handles a Mumbai Trust?How the Charity Commissioner’s organisation is arranged by region, which office a Malad or western-suburbs trust deals with, what is filed where, and how to prepare.
The Public Trust Register: What It Records and How to Get an ExtractWhat the Public Trust Register under the Maharashtra Public Trusts Act holds, why banks and funders rely on it, and how trustees obtain a certified extract.

Special cases

Ganesh, Navratri or Dahi Handi Mandal Collecting Donations? Charity Commissioner Permission Under Section 41CEvery sarvajanik mandal that collects vargani, donations or offerings in Maharashtra without being a registered public trust needs prior permission under Section 41C…
Free and Concessional Treatment in Charitable Hospitals in Mumbai: Who Qualifies and How to AskMany large private hospitals in Mumbai are run by public charitable trusts and must keep beds for poor patients.
Mosque, Madrasa or Dargah: Waqf Board or Charity Commissioner?Which law governs a mosque, madrasa, dargah or Muslim charitable institution in Maharashtra: the Waqf Act, 1995 or the Maharashtra Public Trusts Act, 1950.

These guides give general information about the law and procedure in Maharashtra. They are not legal advice; what applies to you depends on your facts.

Charity Commissioner and Public Trusts: All Guides