Charitable and explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
The Charitable and Religious Trusts Act, 1920 is a Central Act that gives a person interested in a public charitable or religious trust a way to ask a court for information and an audit, and lets trustees ask a court for advice. Section 1 gives its title and extent and lets a State exclude areas or trusts by notification. Section 2 says which court is meant.
This article explains sections 1 and 2 of the Charitable and Religious Trusts Act, 1920 as amended up to the Jammu and Kashmir Reorganisation Act, 2019, which omitted the Jammu and Kashmir exception in section 1(2) from 31 October 2019. Later amendments, State notifications under section 1 and the State law on public trusts should be checked before relying on it.
Where a State law governs public trusts (for example the Maharashtra Public Trusts Act, 1950, the Rajasthan Public Trusts Act, 1959 or the Madhya Pradesh Public Trusts Act, 1951), that State law must be checked first.
The Act "extends to the whole of India", and the proviso lets the Government of any State, by notification in the Official Gazette, direct that the Act or any part of it shall not extend to that State, to a specified area, or to a specified trust or class of trusts (section 1). In the Act, "Court" means the Court of the District Judge, or another Court the State Government empowers, and includes the High Court in its ordinary original civil jurisdiction (section 2). The Act does not register trusts.
Section 1: title and extent
Sub-section (1). "This Act may be called The Charitable and Religious Trusts Act, 1920."
Sub-section (2). Sub-section (2) is printed as extending to "the whole of India except the State of Jammu and Kashmir". The Jammu and Kashmir Reorganisation Act, 2019 omitted the words "except the State of Jammu and Kashmir" from 31 October 2019, according to the publisher's 2025 footnote to section 1(2). The Act therefore extends to the whole of India, subject to the proviso. The same footnote records that those words had earlier been substituted for "except Part B States" by the Part B States (Laws) Act, 1951.
Proviso. "Provided that the may, by notification in the Official Gazette, direct that this Act, or any specified part thereof, shall not extend to or any specified area therein] or to any specified trust or class of trusts."
| What a State notification may exclude | Scope |
|---|---|
| The whole Act | For that State, for a specified area, or for a specified trust or class of trusts |
| A specified part of the Act | The same |
The proviso gives the State a choice of scale: the State as a whole, one area, or a named trust or class. The notifications made by any State are not part of the text consulted, so this article names no State, area, trust or class that has been excluded. A trustee or a person interested must check whether the State concerned has issued such a notification. Where a State has its own law on public trusts, that law must be checked first. Examples in the sister articles are the Maharashtra Public Trusts Act, 1950, which in Schedule AA lists the 1920 Act among the laws that stopped applying in parts of Maharashtra, the Rajasthan Public Trusts Act, 1959 and the Madhya Pradesh Public Trusts Act, 1951. Each applies in its own State only, and none is a rule for another State. If you are not sure whether the Act reaches your trust, a legal consultation can start with the State notifications and the deed.
What the Act is for
The title and preamble of the Act describe it as "An Act to provide for more effectual control over the administration of charitable and religious trusts", and the preamble adds that it is expedient to provide facilities for obtaining information about trusts created for public purposes of a charitable or religious nature, to enable trustees to obtain the directions of a Court on certain matters, and to make special provision for the expenditure incurred in certain suits against trustees. These three aims map to the later sections: information and audit in section 3; a trustee's petition for directions in section 7; and security for costs in section 10.
The Act does not register public trusts, does not require accounts to be filed and does not create an officer to supervise them. It works through petitions to a court. For the difference between public and private trusts, see Private Trust vs Public Trust.
Section 2: "Court"
"In this Act, unless there is anything repugnant in the subject or context, the Court means the Court of the District Judge Government] and includes the High Court in the exercise of its ordinary original civil jurisdiction."
Three possible forums follow:
| Forum | When |
|---|---|
| Court of the District Judge | The default meaning |
| Any other Court empowered by the State Government | If the State Government has empowered it (the words are in square brackets, showing an amendment) |
| High Court | In the exercise of its ordinary original civil jurisdiction |
The State's empowering orders are not held, and this article names no court that has been empowered. A petition is made to the court within whose local limits any substantial part of the subject-matter of the trust is situate, as section 3 and section 7 provide.
The two sections at a glance
| Section | Subject | Rule in short |
|---|---|---|
| 1(1) | Title | Charitable and Religious Trusts Act, 1920 |
| 1(2) and proviso | Extent | Whole of India; State notification may exclude the Act, a part, an area, or a trust or class |
| 2 | Court | District Judge's Court, other empowered Court, High Court in ordinary original civil jurisdiction |
Worked example
An invented trust, the Shri Naimisharanya Dharmik Nyas, runs a temple and a dharamshala. A devotee, Mr Prakash Dixit, wants to ask a court for particulars of the trust. He first checks whether the State where the trust is located has issued a notification under the proviso excluding the Act, its area or the trust's class, and whether a State law on public trusts governs the trust. If none applies, the Act is available, and the petition goes to the Court of the District Judge, or another court empowered by the State, within whose limits a substantial part of the trust property lies.
Practical points
- Check the State notifications under section 1 before relying on the Act.
- Check the State law on public trusts first.
- Identify the right Court: the District Judge, an empowered Court, or the High Court's ordinary original side.
- Do not treat the Act as a registration law; it is a petition law.
- Keep a copy of any notification you rely on.
Need help finding out whether the Act applies?
Whether this Act reaches your trust depends on State notifications and on any State public-trust law. We can examine both with your trust deed and tell you which route is open. Contact us through legal consultation to start.
Key takeaways
- The Act extends to the whole of India; the Jammu and Kashmir exception was omitted from 31 October 2019.
- A State Government may by notification exclude the Act, any part of it, an area, or a specified trust or class of trusts.
- "Court" means the District Judge's Court, an empowered Court, or the High Court's ordinary original civil jurisdiction.
- The Act does not register trusts; it works through petitions.
- Where a State law governs public trusts, check it first.
Read next
- Section 3 of the Charitable and Religious Trusts Act, 1920: petition for information and audit of a trust
- Section 7 of the Charitable and Religious Trusts Act, 1920: a trustee applying to court for opinion and directions
- Schedules A and AA of the Maharashtra Public Trusts Act, 1950
- Private Trust vs Public Trust: key differences
Disclaimer: Based on the Charitable Endowments Act, 1890 and the Charitable and Religious Trusts Act, 1920 as amended up to the Jammu and Kashmir Reorganisation Act, 2019, as consulted on 3 October 2026. State laws on public trusts and religious endowments, State notifications under the 1920 Act and later amendments should be checked. This article is general information, not legal advice; check the official text before acting.