Charity Commissioner Submission – Annual Return for Public Trusts

Expert Annual Account Submission to the Charity Commissioner Under the Maharashtra Public Trusts Act

Every public charitable or religious trust registered under the Maharashtra Public Trusts Act, 1950 must submit its annual accounts and other prescribed documents to the Charity Commissioner's office each year. The submission includes audited financial statements in the prescribed format, trustee details, trust property information, donation records, and copies of PAN and Section 12A/12AB registration. The Charity Commissioner uses these to monitor trust activities and ensure funds are applied in accordance with the trust deed.

Non-submission or delayed submission attracts penalties under the Maharashtra Public Trusts Act and can affect the trust's standing with government authorities, CSR donors, and grant organisations. Our professionals provide complete Charity Commissioner submission services, connected with our Trust Audit Services, Form 10B, Form 10BB, 12A and 80G Registration, and Form 10BD Filing.

Our Services

Annual Account Preparation

Preparation of annual accounts in the Charity Commissioner's prescribed format — income and expenditure account, balance sheet, receipts and payments account, and all required schedules for submission.

Charity Commissioner Audit

Audit of the trust's accounts by our Chartered Accountant in the manner required for Charity Commissioner submission — certifying accounts are true and correct and funds applied in accordance with trust objects.

Online Filing on Mahayogi Portal

Online submission on the Maharashtra Charity Commissioner's Mahayogi portal — including upload of audited accounts, trustee details, property statements, and other prescribed forms with digital signatures.

Schedule VII & Property Statements

Preparation of Schedule VII (movable and immovable property details) and trust property statements required as part of the annual submission — maintained with supporting documentation.

Change Report Filing

Filing of change reports for changes in trustees, trust address, objects, or other registered particulars — through the Charity Commissioner's office with appropriate affidavits and documents.

Annual Compliance Calendar

Year-on-year tracking of Charity Commissioner deadlines and proactive preparation of all required documents — ensuring timely annual submission without default and maintaining good standing.

Key Compliance Points

Applicable to all trusts registered under the Maharashtra Public Trusts Act, 1950 and equivalent state trust laws
Submission due within 6 months after the end of the accounting year — typically by 30th September
Online filing available on the Mahayogi portal (Maharashtra Charity Commissioner's online system)
Non-submission attracts penalty under Section 66A of the Maharashtra Public Trusts Act
Charity Commissioner compliance is separate from Income Tax compliance — both are mandatory
Charity Commissioner Compliance Certificate is required by CSR donors, government grant agencies, and 80G donors

Frequently Asked Questions

Which trusts need to file annual returns with the Charity Commissioner?

All public trusts registered under the Maharashtra Public Trusts Act, 1950 and equivalent legislation in other states. In Maharashtra, every registered public trust must submit audited accounts within 6 months of the accounting year-end. This includes charitable trusts, religious trusts, educational institutions registered as public trusts, and organisations running hospitals or welfare programmes as public trusts. Private trusts — not registered as public trusts and benefiting specific individuals — are not subject to Charity Commissioner oversight.

What is the deadline for Charity Commissioner submission in Maharashtra?

Under the Maharashtra Public Trusts Act, trusts must submit annual accounts within 6 months after the end of the accounting year. For trusts following the April to March financial year, the deadline is typically 30th September. The Charity Commissioner may grant extensions with valid reasons. Non-submission by the due date attracts penalty under Section 66A of the Maharashtra Public Trusts Act. Trusts should check the Mahayogi portal for specific submission notifications from their local Charity Commissioner's office.

What documents must be submitted annually to the Charity Commissioner?

The annual submission typically includes: audited income and expenditure account; audited receipts and payments account; audited balance sheet; Schedule VII (movable and immovable properties); details of large donations with donor information; list of trustees and any changes during the year; copy of the trust's PAN; CA audit certificate; and any other documents or forms prescribed by the state Charity Commissioner. Maharashtra now requires digital submission of most documents through the Mahayogi portal.

What are the penalties for non-submission to the Charity Commissioner?

Under Section 66A of the Maharashtra Public Trusts Act, a trust that fails to submit accounts without reasonable cause is liable to a fine. Beyond the statutory penalty, non-compliance has serious practical consequences: government authorities and CSR donors require a Charity Commissioner compliance certificate; many organisations will not accept a trust's 80G certificate without evidence of Charity Commissioner compliance; and donor credibility is significantly impacted.

Is the Charity Commissioner submission the same as the Income Tax return for trusts?

No — these are completely separate compliance requirements. The Income Tax return (ITR-7) and audit report (Form 10B/10BB) are filed with the central government's Income Tax Department. The Charity Commissioner submission is a state government requirement — filed with the state Charity Commissioner under the applicable state trust legislation (Maharashtra Public Trusts Act, etc.). Both are mandatory, serve different regulatory purposes, and are submitted to different authorities. Our professionals handle both as part of a comprehensive trust compliance package.

Charity Commissioner Annual Return Filed on Time — Every Year

Our experts prepare trust accounts, conduct the audit, and file the complete annual submission with the Charity Commissioner.