Section 3 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.
Section 3 of the Charitable and Religious Trusts Act, 1920 is the Act's main provision. A person having an interest in an express or constructive trust created or existing for a public purpose of a charitable or religious nature may petition the court to direct the trustee to furnish particulars of the trust and to order that its accounts be examined and audited.
This article explains section 3 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.
"Save as hereinafter provided in this Act", any person having an interest in an express or constructive trust created or existing for a public purpose of a charitable or religious nature may apply by petition to the Court within whose local limits any substantial part of the subject-matter of the trust is situate, for an order (1) directing the trustee to furnish particulars through the Court and (2) directing that the accounts be examined and audited. No one may seek an audit of accounts for a period more than three years before the petition (proviso).
Who may petition
"Any person having an interest in any express or constructive trust created or existing for a public purpose of a charitable or religious nature may apply by petition to the Court". Four conditions are visible:
| Condition | Meaning in the text |
|---|---|
| The petitioner has "an interest" | The Act does not define the interest; section 4 requires the petition to show in what way the petitioner claims to be interested, and section 5 asks the Court to be of opinion that he has an interest |
| The trust is "express or constructive" | The section covers both |
| The trust is "created or existing" for a public purpose | It need not be newly created |
| The purpose is "of a charitable or religious nature" | Charitable or religious, and public |
The opening words, "Save as hereinafter provided in this Act", point to the savings in section 9, which list circumstances in which no petition is entertained, such as a pending suit under section 92 of the Code of Civil Procedure, 1908. The Act is not about private trusts. For private trusts, a beneficiary's right to information is a matter for the Indian Trusts Act, 1882, a different Act; see Section 19 of the Indian Trusts Act, 1882. If you are unsure whether you have a sufficient interest, ask for advice from our legal dispute resolution team before you file.
Which Court
The petition is made to "the Court within the local limits of whose jurisdiction any substantial part of the subject-matter of the trust is situate". "Court" is defined in section 2: the District Judge's Court, another Court empowered by the State Government, or the High Court in its ordinary original civil jurisdiction. The test is where a substantial part of the subject-matter of the trust lies, not where the trustee lives or where the trust office is. If the property is spread over more than one place, the Act does not say which court takes precedence, and this article adds no rule.
What the Court may order
The petition seeks "an order embodying all or any of the following directions":
- Particulars. "directing the trustee to furnish the petitioner through the Court with particulars as to the nature and objects of the trust, and of the value, condition, management and application of the subject-matter of the trust, and of the income belonging thereto, or as to any of these matters".
- Audit. "directing that the accounts of the trust shall be examined and audited".
| Direction | What it covers |
|---|---|
| Particulars (clause 1) | Nature and objects; value, condition, management and application of the trust property; income |
| Examination and audit of accounts (clause 2) | The trust accounts |
The particulars are furnished "through the Court", so the information goes via the Court to the petitioner. The petitioner may seek all or any of the directions, which means he can ask for particulars without an audit or an audit without particulars.
The proviso: accounts older than three years
"Provided that no person shall apply for any such direction in respect of accounts relating to a period more than three years prior to the date of the petition." The three years are counted back from the date of the petition. The proviso is about the period of the accounts covered. Accounts of older periods cannot be made the subject of a direction under this Act. This article does not compute any date.
What follows the petition
The petition must meet the requirements of sections 4 to 6: its contents and verification, the Court's procedure, and the consequences of a trustee failing to comply with the order. Costs are in section 8, and the appeal bar is in section 12.
The section at a glance
| Element | Rule in short |
|---|---|
| Who | A person having an interest in an express or constructive public charitable or religious trust |
| Where | The Court within whose limits a substantial part of the subject-matter is situate |
| What | Particulars through the Court; examination and audit of accounts |
| Limit | No direction on accounts for a period more than three years before the petition |
Worked example
An invented trust, the Shri Venkatesh Annadaan Nyas, feeds pilgrims at a temple. A regular donor, Mr Suresh Rao, believes the money is not being applied to the objects. As a person with an interest, he petitions the Court within whose limits the trust's land and kitchen are situate. He asks that the trustee furnish particulars of the trust's objects, property and income, and that the accounts for the last two years be examined and audited. His request for accounts of an earlier period, more than three years before his petition, is outside the proviso. Before filing, he checks for any State public trust law and any notification excluding the Act.
Practical points
- Be ready to show in what way you are interested in the trust.
- Check that the trust is for a public purpose and is a charitable or religious trust.
- File where a substantial part of the trust property is situate.
- Confine the audit request to accounts within three years of the petition.
- Check any State public trust law and State notification first.
Need help with a petition?
A petition succeeds or fails on interest, forum and the period of accounts. We can examine your standing, choose the Court and draft the petition. Reach us through legal dispute resolution to begin.
Key takeaways
- A person having an interest in a public charitable or religious trust may petition the Court (section 3).
- The petition goes to the Court within whose limits a substantial part of the trust property lies.
- The Court may direct the trustee to furnish particulars through the Court and direct an examination and audit of accounts.
- No direction may be sought for accounts of a period more than three years before the petition.
- Check the State public trust law and State notifications first.
Read next
- Sections 4 to 6 of the Charitable and Religious Trusts Act, 1920: the petition, the procedure and the trustee's failure to comply
- Sections 1 and 2 of the Charitable and Religious Trusts Act, 1920: extent, State notifications and the meaning of Court
- Section 19 of the Indian Trusts Act, 1882: trustee's accounts and information to the beneficiary
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.