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Section 22A of the Maharashtra Public Trusts Act, 1950: further inquiry when a particular of a public trust was not inquired into

If, at any time after entries are made in the register, it appears to the Deputy or Assistant Charity Commissioner that a particular relating to a public trust was not the...

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Published
October 3, 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 22A lets the Deputy or Assistant Charity Commissioner hold a further inquiry, after entries have been made in the register, into a particular of a public trust that was never the subject of the earlier inquiry, and then record findings and make entries in line with the decision.

This article explains section 22A 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.

What the text says

Section 22A was inserted by Bom. 59 of 1954, s. 2 (as the footnote prints). It has one paragraph and three moving parts. A trust that wants help assembling papers for a further inquiry can use compliance documentation support.

PartWords of the sectionMeaning
Trigger"If at any time after the entries are made in the register under section 21, 22 or 28"The register already carries entries made under section 21, 22 or 28. There is no limit of time: "at any time".
Condition"it appears to the Deputy or Assistant Charity Commissioner that any particular relating to any public trust, which was not the subject-matter of the inquiry under section 19, or sub-section (3) of section 22 or section 28, as the case may be, has remained to be enquired into"The officer forms a view that a particular was left out of the earlier inquiry.
Power"may make further inquiry in the prescribed manner, record his findings and make entries in the register"The power is discretionary ("may"). The manner is prescribed by the rules, which are not set out in this article.

The words "22 or 28" were substituted for "or 22" by Mah. 20 of 1971, s. 10(1), and the references to sub-section (3) of section 22 and to section 28 were inserted by s. 10(2) of that Act, as the footnotes show. Sections 19 and 22 are not set out in this article; please read them in the current official text. Section 28 is explained in Sections 28 and 28A.

"Not the subject-matter of the inquiry"

The section is narrow in one respect. It reaches a particular that was not the subject-matter of the earlier inquiry. The words "has remained to be enquired into" confirm that: the inquiry left something out. The section does not say that a particular that was inquired into and decided can be re-opened by this route. If a particular was enquired into and recorded, changing it is a different question, and the appeal and change provisions of the Act apply.

Some practical consequences:

  • The gap must be real. The officer must be able to say which particular was not inquired into. A general feeling that the register is incomplete is not the same as identifying a particular that was left out.
  • The trust is entitled to a proper inquiry. Because sections 19 to 22 apply "so far as may be", the further inquiry follows the same pattern as the original: an inquiry, findings with reasons (see Section 20) and entries.
  • Entries follow the decision. The officer makes entries "in accordance with the decision arrived at", or, if appeals or applications are made as provided by the Act, "in accordance with the decision of the competent authority provided by this Act". The appeal routes themselves are in Chapter XI; see Section 70.

Who may start it

The text says "it appears to the Deputy or Assistant Charity Commissioner". The section does not say the trust must apply, and it does not exclude an application by a person interested. The trigger is the officer's own satisfaction that a particular has remained to be enquired into. A trustee or other person interested who notices an omission can bring it to the officer's attention in writing; whether the officer takes it up is for him to decide under the section.

Illustration. A public trust in Latur was registered after an inquiry. Years later, the trustees realise that a plot of land held by the trust in a neighbouring taluka was never mentioned in the inquiry and so is missing from the register. They write to the Assistant Charity Commissioner of the region, enclose the title papers and ask for further inquiry. If the officer is satisfied that the particular "has remained to be enquired into", he may hold the further inquiry, record his findings and make the entries. If the trust or any other person disagrees with the result, the appeal and application routes of the Act apply.

What section 22A does not do

  • It does not set a period within which the further inquiry must be completed.
  • It does not create a right in a trustee to demand a further inquiry; the power is the officer's.
  • It does not list the particulars; those are found in the sections it cross-refers to.
  • It does not apply to registration of property in the name of a trust under section 22B or to the memorandum of immovable property under section 22C; those are separate sections, explained in Section 22B and Section 22C.

How a trust can prepare

  1. Keep a copy of the register extract and compare it with the trust's property list.
  2. Note any property, income source or trustee detail the inquiry did not cover.
  3. Write to the officer in charge with documents, rather than relying on an oral request.
  4. Keep the acknowledgement and the later order. If the trust has a lawyer or CA, share the findings with them before any appeal period begins to run.

For the offices that carry out these inquiries, see Sections 14 to 16.

Need help with a gap in your trust's register entries?

If you suspect a particular of your trust is missing from the register, or you have received a notice of further inquiry, we can examine the papers and help prepare the reply and the documents. Ask for compliance documentation support.

Key takeaways

  • Section 22A allows a further inquiry "at any time" after entries are made under section 21, 22 or 28.
  • It reaches a particular that was not the subject-matter of the earlier inquiry and "has remained to be enquired into".
  • The officer holds the inquiry in the prescribed manner, records findings and makes entries.
  • Sections 19, 20, 21 and 22 apply "so far as may be"; appeals and applications are decided by the competent authority.
  • The words about sections 22 and 28 were put in by Mah. 20 of 1971, as the footnotes print.

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 22A

  • 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 is section 22A of the Maharashtra Public Trusts Act, 1950 about?

It lets the Deputy or Assistant Charity Commissioner make a further inquiry into a particular relating to a public trust that was not the subject-matter of the earlier inquiry and has remained to be enquired into.

Is there a time limit for a further inquiry?

The section says "at any time after the entries are made", and prints no time limit.

What is not written down will be remembered differently by everyone involved.

— TaxClue Compliance Desk

Section 22A: 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 lets the Deputy or Assistant Charity Commissioner make a further inquiry into a particular relating to a public trust that was not the subject-matter of the earlier inquiry and has remained to be enquired into.

The section says "at any time after the entries are made", and prints no time limit.

The section speaks of a particular "which was not the subject-matter of the inquiry". It does not mention re-opening one already decided.

The section begins with "it appears to the Deputy or Assistant Charity Commissioner". It does not require an application, and it does not bar a trustee from bringing an omission to the officer's notice.

The officer records his findings and makes entries in line with his decision or, if appeals or applications are made, the decision of the competent authority.

Sections 19, 20, 21 and 22 "so far as may be" apply to the inquiry, the recording of findings and the making of entries.