Every registered public trust in Maharashtra must keep regular accounts, have them audited, and file the audited accounts in the forms prescribed under the Maharashtra Public Trusts Act, 1950.
Where trusts commonly fall behind
Accounts and audit filings are easy to let slip, particularly for smaller trusts run by volunteers, and arrears tend to surface at the worst possible moment — in the middle of a property transaction, a bank’s request for a resolution, or an application for a grant.
What is generally involved in regularising arrears
- Reconstructing the trust’s financial records for the years in arrears
- Completing the audit for each pending year
- Filing the audited accounts with an explanation for the delay
See also change reports, which often need to be filed alongside overdue accounts where trustees have changed during the period in arrears.
Annual compliance calendar for a public trust
A registered public trust in Maharashtra has recurring obligations under the Maharashtra Public Trusts Act, 1950, in addition to its obligations under income tax law (registration under Section 332 and approval under Section 354 of the Income-tax Act, 2025, formerly 12A and 80G) and, where applicable, NGO DARPAN or FCRA.
| Filing | Governing provision | Timing |
|---|---|---|
| Audit of trust accounts | Sections 33 and 34, MPT Act, and the Rules | Within six months of the date the accounts are balanced |
| Filing of audited statements (Schedules VIII, IX, IX-C and IX-D) with the Charity Commissioner | Section 34, MPT Act, and the Rules | By the auditor, within a fortnight of the audit |
| Change report for any change in trustees, address or property | Section 22, MPT Act | Within 90 days of each change |
| Prior sanction to sell, exchange, gift or lease trust property | Section 36, MPT Act | Before the transaction |
| Prior sanction to borrow, including by mortgage | Section 36A, MPT Act | Before borrowing |
| Income tax return and audit report | Income-tax Act, 2025 (for income from 1 April 2026; the 1961 Act for earlier years) | Annually, by the income tax due dates |
| Renewal of registration and approval (old 12A and 80G) | Sections 332 and 354, Income-tax Act, 2025 | Form 105, at least six months before expiry |
Trusts that receive government grants, apply for CSR funding, or seek FCRA registration should also confirm their NGO DARPAN record is current — see our page on NGO DARPAN registration for how this fits alongside Charity Commissioner compliance.
Assistance with this matter
If you are dealing with a Charity Commissioner proceeding and would like assistance in preparing or filing your matter, you may contact this office through the Contact page to discuss the specifics of your trust or society.
Related guides
- Annual Accounts and Audit for a Public Trust in Maharashtra
- Where a Public Trust May Keep Its Money: Section 35
- Contribution Under Section 58: Where Things Stand
See also: The Trust & NGO Desk: everything for trusts and NGOs in one place.
Consultations are by appointment. To fix a time, telephone +91 99301 50560 or send a message on WhatsApp.
This page describes general procedure and does not constitute legal advice. What applies to a particular matter depends on its own facts.
This page describes general procedure and is published for information only, in keeping with Rule 36 of the Bar Council of India Rules. It is not legal advice and does not solicit work. What applies to a particular matter depends on its own facts.