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Sections 10–12 of the Charitable and Religious Trusts Act, 1920: security for costs in suits against trustees, the Civil Procedure Code and the bar on appeals

In a suit under section 14 of the Religious Endowments Act, 1863 or section 92 of the Code of Civil Procedure, 1908, the Court may, on the plaintiff's application and after...

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Trust Registration
Published
October 3, 2026
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Oct 6, 2026
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Last updated: October 2026Verified against: Government sources

Sections 10 to 12 of the Charitable and Religious Trusts Act, 1920 do three different jobs. Section 10 lets the court in a suit against a trustee of a public trust order security or a deposit for the plaintiff's expenses. Section 11 applies parts of the Code of Civil Procedure to proceedings under the Act. Section 12 bars appeals from orders and from opinions, advice or directions given under the Act.

This article explains sections 10 to 12 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.

Section 10: security for costs in suits against trustees

Sub-section (1). "In any suit instituted under section 14 of the Religious Endowments Act, 1863 (20 of 1863), or under section 92 of the Code of Civil Procedure, 1908 (5 of 1908), the Court trying such suit may, if, on application of the plaintiff and after hearing the defendant and making such inquiry as it thinks fit, it is satisfied that such an order is necessary in the public interest, direct the defendant either to furnish security for any expenditure incurred or likely to be incurred by the plaintiff in instituting and maintaining such suit, or to deposit from any money in his hands as trustee of the trust to which the suit relates such sum as such Court considers sufficient to meet such expenditure in whole or in part."

ElementThe words
Which suitsA suit under section 14 of the Religious Endowments Act, 1863 or under section 92 of the Code of Civil Procedure, 1908
Who appliesThe plaintiff
Before orderingThe Court hears the defendant and makes such inquiry as it thinks fit
TestThe Court is satisfied that the order is necessary in the public interest
What it may directThe defendant either furnishes security for the plaintiff's expenditure, incurred or likely, or deposits from trust money in his hands a sum the Court considers sufficient

The Religious Endowments Act, 1863 and the Code of Civil Procedure, 1908 are old laws named in the text; they are quoted as printed, and the laws now in force should be checked. This article names no other law. The Act's aim, in its preamble, is to make special provision for the payment of the expenditure incurred in certain suits against trustees of such trusts. Section 10 does that: a plaintiff who sues on behalf of the public need not carry all the costs of the litigation if the Court is satisfied that it is necessary in the public interest.

Points to note: the order is made on the plaintiff's application, not on the Court's own motion; the defendant is heard first; the Court may order security or a deposit, and the choice is the Court's; and the amount is what the Court considers sufficient to meet the expenditure "in whole or in part". The text prints no amount. If you are a plaintiff or a trustee in a suit of this kind, our legal dispute resolution team can advise on the application and the defence.

Sub-section (2). "When any money has been deposited in accordance with an order made under sub-section (1), the Court may make over to the plaintiff the whole or any part of such sum for the conduct of the suit. Before making over any sum to the plaintiff, the Court shall take security from the plaintiff for the refund of the same in the event of such refund being subsequently ordered by the Court." The plaintiff must give security for refund before receiving any part of the deposit.

For limitation periods in suits relating to trusts, see Articles 92 to 96 of the Schedule to the Limitation Act, 1963.

Section 11: Code of Civil Procedure to apply

Sub-section (1). The provisions of the Code of Civil Procedure, 1908 relating to (a) the proof of facts by affidavit; (b) the enforcing of the attendance of any person and his examination on oath; (c) the enforcing of the production of documents; and (d) the issuing of commissions, "shall apply to all proceedings under this Act, and the provisions relating to the service of summonses shall apply to the service of notices thereunder".

Sub-section (2). "The provisions of the said Code relating to the execution of decrees shall, so far as they are applicable, apply to the execution of orders under this Act."

SubjectApplies to
Proof by affidavit, attendance and examination on oath, production of documents, commissionsAll proceedings under the Act
Service of summonsesService of notices under the Act
Execution of decreesExecution of orders under the Act, so far as applicable

So a petition under section 3 or section 7 can be supported by affidavits, witnesses can be compelled, documents can be called for and commissions issued; notices follow the summons rules; and an order under the Act can be enforced as a decree is.

Section 12: barring of appeals

"No appeal shall lie from any order passed or against any opinion, advice or direction given under this Act." The bar covers two things: any order passed under the Act, and any opinion, advice or direction given under it. The text prints no exception. The bar is worded for orders, opinions, advice and directions "under this Act". Whether another remedy exists against a particular order is a question to take advice on, and this article adds no case law.

The three sections at a glance

SectionSubjectRule in short
10Security for costsIn section 92 and Religious Endowments Act suits, security or deposit if necessary in the public interest; refund security on release
11Civil Procedure CodeAffidavits, attendance, documents, commissions, summons service and execution apply
12AppealsNone from any order, opinion, advice or direction under the Act

Worked example

A group of devotees brings a suit under section 92 of the Code of Civil Procedure, 1908 against the trustee of an invented trust, the Shri Gopeshwar Temple Trust, alleging misuse of funds. The plaintiff, Mr Mukul Joshi, applies for security for his expenses. The Court hears the trustee and, being satisfied that it is necessary in the public interest, directs the trustee to deposit a sum from trust money in his hands. The Court makes part of the sum over to Mr Joshi after taking security from him for refund. In a separate petition under the Act, the Court's direction is final: no appeal lies under section 12.

Practical points

  • Apply for security or a deposit in a suit against a trustee only if the public interest requires it, and be ready to be heard.
  • Expect the trustee to be heard before an order is made.
  • A plaintiff who receives money from a deposit must give security for refund.
  • Support petitions with affidavits and use the Code's summons and production rules.
  • Remember that no appeal lies from an order or direction under the Act.

Need help in a suit against a trustee?

Section 10 can change who funds the litigation, and section 12 closes appeals under the Act. We can advise on the application for security, the trustee's reply and the procedure that follows. Write to us through legal dispute resolution to begin.

Key takeaways

  • In suits under section 14 of the Religious Endowments Act, 1863 or section 92 of the Code of Civil Procedure, 1908, the Court may order security or a deposit for the plaintiff's expenses if necessary in the public interest (section 10(1)).
  • The plaintiff must give security for refund before he receives any deposited money (section 10(2)).
  • Specified provisions of the Code of Civil Procedure apply to all proceedings under the Act (section 11).
  • No appeal lies from any order, opinion, advice or direction under the Act (section 12).
  • Where a State law governs public trusts, check it first.

Read next

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.

Quick recapKey facts & short answers

Key Facts About Sections 10

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

Who can ask for security for costs?

The plaintiff, in a suit under section 14 of the Religious Endowments Act, 1863 or section 92 of the Code of Civil Procedure, 1908 (section 10(1)).

What must the Court be satisfied of?

That the order is necessary in the public interest, after hearing the defendant.

Read the notice the day it arrives; most of the damage is done by the weeks it sits unopened.

— TaxClue Compliance Desk

Sections 10: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

The plaintiff, in a suit under section 14 of the Religious Endowments Act, 1863 or section 92 of the Code of Civil Procedure, 1908 (section 10(1)).

That the order is necessary in the public interest, after hearing the defendant.

Yes, the Court may direct the defendant to deposit from money in his hands as trustee a sum sufficient to meet the expenditure in whole or in part.

Give security for refund in case refund is later ordered (section 10(2)).

Its provisions on affidavits, attendance, documents, commissions, service and execution apply (section 11).

No appeal lies from any order passed or any opinion, advice or direction given under the Act (section 12).