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Section 20 of the Maharashtra Public Trusts Act, 1950: the findings the Deputy or Assistant Charity Commissioner records after the registration inquiry

After the registration inquiry, the Deputy or Assistant Charity Commissioner must record his findings and give his reasons. He may also make an order for the payment of the...

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Trust Registration
Published
October 3, 2026
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Oct 5, 2026
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Last updated: October 2026Verified against: Government sources

This article explains the Maharashtra Public Trusts Act, 1950 as it applies in the State of Maharashtra, formerly the Bombay Public Trusts Act, 1950. Section 20 is a single sentence. When the inquiry provided for in section 19 is complete, the Deputy or Assistant Charity Commissioner must record his findings, with reasons, on the matter mentioned in that section, and may make an order for the payment of the registration fee.

This article explains section 20 as amended up to Maharashtra Act No. XXXVI of 2018 (in force 21 May 2018), per the official text of the Law and Judiciary Department modified up to 19 December 2018. Maharashtra amended the Act again in 2019, 2020, 2024 and 2025; the amending texts consulted do not change this section, but the current text should be checked on the Charity Commissioner's website before relying on it.

Where section 20 sits in the registration route

Registration of a public trust is a sequence. The sections around section 20 are not set out in this article: the application (section 18), the inquiry (section 19) and the entries in the register (section 21) can be read in the current official text. Section 20 is the step in the middle.

StepSectionWhat happens
Application and inquiry18, 19Not set out here; read the current official text
Findings20The officer records findings with reasons, and may order payment of the registration fee
Entries21Not set out here
Appeal70Appeals from findings of the Deputy or Assistant Charity Commissioner: see Section 70

The officer in question is the Deputy or Assistant Charity Commissioner in charge of the Public Trusts Registration Office; trustees who want help reading an order against the Act can use compliance documentation support. For how offices and officers are set up, see Sections 14 to 16.

What the words of section 20 require

"On completion of the inquiry provided for under section 19". The duty arises only when the inquiry is complete. The section does not set a time limit within which the findings must be recorded. If the trust wants to know when to expect them, it must ask the office.

"shall record his findings". The word "shall" makes this mandatory. The officer cannot leave the inquiry without a recorded outcome.

"with the reasons therefor". The findings must carry reasons. For a trust, the reasons are important because they show what the officer relied on and what he decided on each point. A finding that gives no reason is open to challenge on that ground; whether and how to challenge it is a matter of the appeal route and legal advice.

"as to the matter mentioned in the said section". The findings relate to the matters mentioned in section 19, which is not set out in this article. Read section 19 in the current official text to see what the inquiry covers.

"and may make an order for the payment of the registration fee". These words were added by Bom. 28 of 1953, s. 3, as the footnote prints. The word is "may", so the order is discretionary in the sense that the section does not say it must be made in every case. The section prints no figure and no rate for the registration fee, and this article states none. Any amount, and the manner of payment, must be checked in the current Maharashtra Public Trusts Rules, which are not set out here.

Why the findings matter to the trustees

Findings are the document that decides what the register will say about the trust. Trustees should therefore:

  1. Ask for a copy of the findings and reasons as soon as the inquiry ends.
  2. Read each finding against the application and the documents the trust produced during the inquiry.
  3. Note the date they receive the order, because appeal periods, where the Act sets them, run from dates stated in the provisions on appeals. This article does not compute any date.
  4. Pay attention to any order about the fee, and keep the receipt.

Illustration. A trust created by a deed in Kolhapur for a school hostel has completed its inquiry. The Assistant Charity Commissioner records his findings with reasons and makes an order for payment of the registration fee. The trustees see that one finding does not match what the deed says. They send a note to their advocate the same day, because an error in a finding that forms the basis of the register entry is cheaper to correct early than late. They also pay the fee as ordered and keep the receipt.

What section 20 does not say

  • It does not say what the fee is.
  • It does not say how long the officer has to record the findings.
  • It does not list the matters on which findings are made; it refers to "the matter mentioned in the said section", so read section 19 for them.
  • It does not itself provide the appeal; see Section 70.

For the practical side of registering a trust, see how to register a public trust with the Charity Commissioner and public trust registration in Maharashtra under the BPT Act. The sister article on the offices is Sections 14 to 16.

Need help with a registration order?

If your trust has received findings or a fee order and you want them checked against your documents, our team can review them and the papers filed. Contact us for compliance documentation support before you reply or pay.

Key takeaways

  • Section 20 requires the Deputy or Assistant Charity Commissioner to record findings, with reasons, once the section 19 inquiry is complete.
  • He may also make an order for payment of the registration fee; the words were added by Bom. 28 of 1953, s. 3.
  • The section prints no fee amount and no time limit.
  • Sections 18, 19 and 21 are not set out in this article.
  • Appeals from the findings are dealt with in section 70.

Read next

Disclaimer: Based on the Maharashtra Public Trusts Act, 1950 as modified up to 19 December 2018 in the official text of the Law and Judiciary Department, Government of Maharashtra, as consulted on 3 October 2026. Maharashtra amended the Act again in 2019, 2020, 2024 and 2025; the current text, the Maharashtra Public Trusts Rules and the Charity Commissioner's circulars 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 Section 20

  • 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.

What does section 20 of the Maharashtra Public Trusts Act, 1950 require?

It requires the Deputy or Assistant Charity Commissioner, on completion of the inquiry under section 19, to record his findings with reasons, and it allows him to make an order for payment of the registration fee.

Does the officer have to give reasons?

Yes. The section says "with the reasons therefor".

Ask the question before you sign — it is always cheaper than asking it afterwards.

— TaxClue Compliance Desk

Section 20: 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.

It requires the Deputy or Assistant Charity Commissioner, on completion of the inquiry under section 19, to record his findings with reasons, and it allows him to make an order for payment of the registration fee.

Yes. The section says "with the reasons therefor".

Section 20 prints no amount. Check the current Maharashtra Public Trusts Rules.

Section 20 does not state one.

Appeals from findings of the Deputy or Assistant Charity Commissioner are dealt with in section 70; see our article on that section.

No. It explains the Maharashtra Act as it applies in Maharashtra; other States have their own laws.