Next dueCompany / ROC
14 OCTADT-1 · Auditor appointment (after AGM)in 7 days 30 OCTAOC-4 · Financial statements · FY 2025-26in 23 days 31 OCTMSME-1 · Dues to MSMEs · Apr–Sep 2026in 24 days 21 NOVITR filing · Audit cases · AY 2026-27 · extended from 31 Octin 45 days 29 NOVMGT-7 / 7A · Annual return · FY 2025-26in 53 days 30 JUNDPT-3 · Return of deposits · FY 2026-27in 266 days 7 OCTTDS / TCS deposit · Deducted in Sep 2026due today 11 OCTGSTR-1 · Outward supplies · Sep 2026in 4 days
All due dates

Section 22B of the Maharashtra Public Trusts Act, 1950: registering trust property in the name of a public trust that is already registered

For a public trust that was deemed registered under section 28, or registered under the Act before "the said date" (the date the Bombay Public Trusts (Amendment) Act, 1955 came...

Published
Updated
Reading time
8 min
Views
4
Questions
6 answered
  • Expert Reviewed
  • Medium Complexity
  • In-Depth Guide
Topic
Trust Registration
Published
October 3, 2026
Last updated
Oct 6, 2026
Reading time
8 min
0:00
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 22B was a transitional rule inserted in 1955. It required the trustee of a public trust that was already registered, or whose application was pending, to apply in writing within three months to register the trust's property in the name of the trust itself.

This article explains section 22B 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 22B came from

Sections 22B and 22C were inserted by Bom. 23 of 1955, s. 3, as the footnote prints. The Act of 1955 is the one the section calls "the said Act" and the date of its commencement is "the said date". The text does not state a calendar date, and this article does not supply one. Section 22B is therefore to be read as a one-time, catching-up duty for trusts that were already on the register or in the registration process when that amendment came into force.

For a trustee or purchaser today, the section matters in two ways. First, some older trusts may have register entries that were made under it, so a register extract may show the name of the trust "specified" against the entries. Second, if a trust's papers show that the property was never registered in the trust's name, a lawyer can check whether this section, or another, was meant to cover it. For due-diligence work on trust property, legal due diligence support can help read the register extract against title papers.

Sub-section (1): who had to apply and by when

Class of public trustWords of the section
(a)Deemed to have been registered under this Act under section 28
(b)Registered under this Act before the date of coming into force of the Bombay Public Trusts (Amendment) Act, 1955 ("the said date") on an application made under section 18
(c)An application for registration under section 18 was pending on the said date

For each class, "the trustee of such public trust shall within three months from the said date make an application in writing for registration of the property of the public trust in the name of such trust and shall state in the application the name of the public trust."

Note the three phrases that define the duty:

  • "within three months from the said date": the period is counted from the said date, not from the date of registration. The section sets no later period.
  • "in writing": an oral request does not suffice.
  • "shall state in the application the name of the public trust": the application must carry the name.

Section 18, referred to in classes (b) and (c), is not set out in this article. Section 28, referred to in class (a), is explained in Sections 28 and 28A.

Sub-section (2): signed, verified and addressed

The application "shall be signed and verified in the prescribed manner by the trustee or his agent specially authorised by him in this behalf". The word "specially" is important: a general power of attorney is not what the section describes; the agent must be authorised for this purpose. The manner of signing and verification is prescribed by the rules, which are not set out in this article.

The application is made to the Deputy or Assistant Charity Commissioner "who made entries in respect of such public trust in the register kept under section 17" or, for a pending application, the one "with whom the application for registration of the public trust was pending". Register-keeping under section 17 is not set out in this article.

Sub-section (3): what the officer does

On receipt of the application, the Deputy or Assistant Charity Commissioner shall:

  • (a) for a trust deemed registered under section 28, or registered before the said date, "specify the name of the public trust against the entries made in respect of such trust in the register kept under section 17"; and
  • (b) for a trust whose application was pending on the said date, "specify the name of the public trust at the time of making entries under section 21 in respect of such public trust in the register kept under section 17".

The section stops there. It does not say that the entry becomes a title deed, and it does not say what happens if the trustee fails to apply. Nothing in section 22B states a penalty or a consequence of default. Whether any provision elsewhere in the Act applies to a default is a legal question to be checked with the current text.

Illustration. In a Nagpur trust, the register shows entries for a temple's land and building but no name against them. The present trustees find the old file and ask a lawyer whether section 22B was ever acted on. The lawyer notes three steps: identify which class (a), (b) or (c) the trust belonged to, find whether an application was made in writing within the period counted from the said date, and look at whether the register carries the trust's name against the entries. If it does not, the lawyer considers the other tools in the Act, such as Section 22A on further inquiry.

Related sections

Section 22C, explained in Section 22C, deals with a memorandum of the particulars of immovable property sent to the officers named in section 18(7). The sub-registrar's copy of entries is dealt with in section 28A. For how a trust deed is registered with the sub-registrar in the first place, see how to register a trust deed with the sub-registrar.

Need help reading a register extract against title papers?

If you manage or plan to buy property held by a public trust in Maharashtra, we can compare the register extract, the title papers and the trust's history. Ask for legal due diligence before you commit.

Key takeaways

  • Section 22B was inserted in 1955 and ran from "the said date", the date the 1955 amending Act came into force.
  • It covered trusts deemed registered under section 28, trusts registered before the said date, and trusts with a pending section 18 application.
  • The trustee had to apply in writing within three months from the said date, stating the trust's name.
  • The application is signed and verified in the prescribed manner by the trustee or a specially authorised agent.
  • The officer specifies the trust's name against the register entries.
  • The section states no penalty and no later period.

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 22B

  • 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 22B ask a trustee to do?

It asks the trustee of the classes of trust it names to apply in writing, within three months from "the said date", for registration of the trust's property in the name of the trust, stating the trust's name.

What is "the said date"?

The date on which the Bombay Public Trusts (Amendment) Act, 1955 came into force, as section 22B(1)(b) defines it. The text prints no calendar date.

Paperwork done properly once does not have to be done again under pressure.

— TaxClue Compliance Desk

Section 22B: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

Related Services & Guides

Was this article helpful?
About the author
13,350 articles
Vikas Sharma Verified expert Tax & Compliance Expert

Experienced in company registration, GST, trademark, and compliance. Helping Indian businesses stay compliant.

Last reviewed: Live

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.

People also ask

Questions, answered

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

It asks the trustee of the classes of trust it names to apply in writing, within three months from "the said date", for registration of the trust's property in the name of the trust, stating the trust's name.

The date on which the Bombay Public Trusts (Amendment) Act, 1955 came into force, as section 22B(1)(b) defines it. The text prints no calendar date.

The trustee, or his agent specially authorised by him for this purpose, signing and verifying in the prescribed manner.

To the Deputy or Assistant Charity Commissioner who made the entries in the register for the trust, or with whom the registration application was pending.

No. The section prints none, and this article states none.

No. This article explains the Maharashtra Act as it applies in Maharashtra.