Charity Commissioner Submission
The filings a registered public trust owes to the Charity Commissioner — separate from anything filed with the Income Tax Department, and just as consequential.
A public trust registered under the Maharashtra Public Trusts Act, 1950 files with the office of the Charity Commissioner on three recurring fronts: a change report under Section 22 within 90 days of any change in trustees or immovable property, audited annual accounts under Sections 33 and 34, and the contribution payable under Section 58. These filings are entirely separate from the trust's income tax return, and gaps in them commonly hold up property transactions, bank mandates and exemption renewals.
What our Charity Commissioner service covers
The recurring and event-based filings a registered trust owes.
- Change reports under Section 22 for trustee and property changes
- Audited annual accounts in the prescribed schedules
- Computation and payment of the contribution under Section 58
- Applications under Section 36 for dealing with immovable property
- Representation at enquiry hearings and follow-up until the order is passed
- Reconciling trust records with the public trust register entry
The four filings that matter most
Recurring accounts, event-based reports, and sanctions before you act.
Change report
Filed under Section 22 within 90 days of a change in trustees, trust property or the trust's particulars.
Annual accounts
Audited balance sheet and income and expenditure account filed under Sections 33 and 34 in the prescribed schedules.
Contribution
The levy under Section 58, computed on gross annual income after the deductions the Act allows.
Property sanction
Prior sanction under Section 36 before a trust sells, mortgages, exchanges or gifts immovable property.
Our process
From records review to a recorded order.
Records review
Comparing the current trustees, property and objects against what the public trust register actually shows.
Documentation
Preparing the application, resolutions, affidavits, consents and supporting evidence.
Filing
Submitting to the Deputy or Assistant Charity Commissioner having jurisdiction over the trust.
Enquiry and order
Attending hearings, answering objections and following through until the change is recorded.
Why these filings get overlooked
What sets our approach apart.
Trusts assume the tax filing is enough
The income tax return and the Charity Commissioner submission are separate obligations to separate authorities; filing one does nothing for the other.
The register is what third parties rely on
Banks, sub-registrars and donors check the public trust register, so an unrecorded trustee change stalls transactions even when the trust's own resolution is valid.
Backlogs compound at the worst moment
Years of unfiled accounts usually surface when a property sale or a grant application is already in progress and time-critical.
Charity Commissioner Submission questions answered
What people ask before engaging us.
Filings pending with the Charity Commissioner?
We will review the register entry against your records and tell you exactly what is outstanding.
