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Charity Commissioner, Maharashtra State Special Drive 2017

(For Filing of Audited Accounts and Change Reports under The Bombay Public Trusts Act, 1950)

1. Background:

The Hon’ble Charity Commissioner, Maharashtra State, Mumbai vide Notification dated DGIPR/2016-2017/4109 has notified the Special Drive, 2017 Scheme for speedy disposal of all the Change Reports (Change in Trustees / Properties) during the period 01/01/2017 – 31/01/2017.

The Scheme comes as a boost for updation of the Trust Records with the Charity Commissioner’s office. Earlier, there was no pre-set time limit for disposal of any Change Reports filed with the Charity Commissioner in Schedule III / III-A. The Circular states that the Change Reports filed henceforth shall be disposed off within 30 days time-limit.

The Special Drive has also made it mandatory to file the Audit Reports with the Charity Office. Now Audit Reports which were previously not filed with the Charity Commissioners Office can be easily placed on records with the Charity Commissioner. It is pertinent to note that under the provisions of the Bombay Public Trusts Act, 1950, the Audited Annual Accounts of the Trusts have to be submitted on record with the office of the Charity Commissioner. Therefore, those Trusts who have not audited their Books of Accounts or have audited their books of accounts but not filed with the Charity Commissioner’s office shall have to file the same before 31/01/2017.

The Scheme also states that the Trusts not complying the provisions of the Scheme shall be taken up for scrutiny for cancellation of the registration of the Trusts. The provisions of Chapter VI of the Bombay Public Trusts Act, 1950 give substantial powers to the Charity Commissioner authorities including powers of inspection & supervision (sec. 37), soliciting explanations on accounts (sec. 38), to institute inquiries (sec. 41B), suspension / removal of Trustees (sec/ 41D) among others.

Those familiar with Trust related work shall appreciate the provisions of this Scheme which comes as a major boost for transparent and compliance-proof Trust work. The Scheme may be set up in order to computerize all records of Trusts. This seems to be and effort made by the Charity authorities to make feasible all the information and records digital. Henceforth, this drive will optimize the convenience for all the Trusts and it will be effortless to obtain any of the record.

The Charity Commissioner Special Drive commences from 1st January, 2017. This drive allows all the pending Change Reports to be filed from 1st January, 2017 up to 31st January, 2017.

Government Notification- Charity Commissioner, Maharashtra State Special Drive 2017

Government Notification- Charity Commissioner, Maharashtra State Special Drive 2017

2. Advantages:

  1. The Special Drive facilitates ease in filing the pending Change Reports.
  2. It will require fewer and only necessary formalities which will lessen the burden upon the Trustees.
  3. The Trustees can avail the benefit to submit all the Audited Annual Accounts on record.
  4. Updated Trust records will help the Trust in the process of digitization and further amendments of Trust records can be easily facilitated.

3. Who should take benefit of the scheme?

  1. Trusts that have missed to file any Change Report/Audit Report due to any reason, can take the benefit of this scheme and now file them during given time of this Scheme.
  2. Any trust that wants all of its records to be updated on the record of the Charity Commissioner can also avail the benefit of the scheme.
  3. The Trusts that want to close down the activities of the Trust and cancel their registration can also file for the same during this period, since the Scheme also acts as a Easy Exit Scheme.

4. Consequences of not filing Change reports / Audit Reports:

Failing to file the Change Reports/Audit Reports may give rise to Assessment by Charity commissioner Authority which may lead to fines and penalties. As discussed above, Chapter VI of the Bombay Public Trusts Act, 1950 empowers the Charity Commissioner Authorities to make requisite enquiries.

The process of cancellation of registration of the Trusts, which have failed to file the Audit Reports for the past years, shall commence during this period.


CA Navinchandra Premji Dedhia

ICAI Membership No. 037421

Address: 125 / 126, Ganesh Tower, Dada Patil Road, Thane West – 400602.

Email id:

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  1. Darshana Dholam says:

    While uploading trust accounts for FY 2017-18 on 30/09/2018 I have wrongly uploaded another trusts scan copies in audit report. can I change it now? if Yes, how? Pl help

  2. Adv. P. Sapkal says:

    Sir thank you for the immensely beautiful and knoweldge sharing article. I would like to add that the same has been extended upto 15th May as per the internal circulars of the Charity Commissioner Office

  3. havewala says:

    Big Joke. Most change report applications languish for years. People approach High COurt to expedite their applications. And this CHarity COmmissioner will wave a wand and order a one-month limit ?
    Obvious conclusions.

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