Section 41A 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.
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 41A lets the Charity Commissioner issue directions to a trustee or any person connected with a public trust so that the trust is properly administered, its income is properly accounted for and applied to its objects, and its property is protected from waste or wrongful disposal. A proviso sets a three-month period for deciding a trustee's application for directions.
This article explains section 41A 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.
"Subject to the provisions of this Act", the Charity Commissioner may from time to time issue directions to any trustee or any person connected with the trust to ensure the trust is properly administered, its income is properly accounted for or duly appropriated and applied to its objects, and he may also direct where trust property is in danger of being wasted, damaged, alienated or wrongfully sold, removed or disposed of (s.41A(1)). If a trustee applies for directions, the Charity Commissioner decides within three months or records reasons. Complying is a duty (s.41A(2)).
Origin of the section
Sections 41A to 41E were inserted by Mah. 20 of 1971, s. 29, as the footnote prints. The footnotes add that certain words in section 41A were inserted by Mah. 8 of 1985, s. 2, and that the proviso was added by Mah. 55 of 2017, s. 9. Section 41AA is a separate provision and is not set out in this article; read it in the current official text. Trustees who have received directions can use compliance advisory support.
Sub-section (1): what the directions can cover
| Purpose | Words of the section |
|---|---|
| Administration | "to ensure that the trust is properly administered" |
| Accounting | "and the income thereof is properly accounted for" |
| Application | "or duly appropriated and applied to the objects and for the purposes of the trust" |
| Protection of property | "if he finds any property of the trust is in danger of being wasted, damaged, alienated or wrongfully sold, removed or disposed of" |
Three points follow from the text.
- To whom. Directions can be issued to "any trustee of a public trust or any person connected therewith". A manager or secretary can receive them.
- When. "From time to time": the power can be used repeatedly, not once.
- How the property limb works. The Charity Commissioner "may also give directions to the trustees or such person that if he finds any property of the trust is in danger of being wasted, damaged, alienated or wrongfully sold, removed or disposed of". The wording is condensed; its sense is that where he finds trust property in such danger, he can direct trustees or the person concerned accordingly. For orders that restrain a person by injunction, see Section 41E.
"Subject to the provisions of this Act" means a direction cannot override a specific rule in the Act, for example the requirement of previous sanction for the matters dealt with in section 36 (not set out in this article).
The proviso: a trustee's application
"Provided that, if any application is made by the trustee of any trust for seeking directions under sub-section (1), the Charity Commissioner shall decide such application within three months from the date of its receipt and if it is not practicable so to do, the Charity Commissioner shall record the reasons for the same."
This is a route in the opposite direction: a trustee who is unsure how to proceed, for instance on a disputed point of the trust deed or on how to apply a donation, can ask the Charity Commissioner for directions. The Charity Commissioner has three months from receipt to decide, or must record reasons. The section does not say what follows if the period lapses without a decision. Trustees should keep the date of receipt.
Sub-section (2): the duty to comply
"It shall be the duty of every trustee or of such person to comply with the directions issued under sub-section (1)." The duty is on "every trustee or such person". Disobedience has consequences elsewhere in the Act. A person who disobeys orders under Chapter VI may face attachment under Section 41F, and wilful disobedience of lawful orders is a ground for suspension or removal under Section 41D. Penalty provisions are in Chapter X, which is outside this article.
Directions in practice
Examples of directions that fall within the words of the section (illustrations, not a list from the Act): to open a separate bank account for a building fund; to submit monthly statements of collections for a period; to stop leasing a trust shop except on stated terms; to deposit sale proceeds in a named account until the trust's plan is approved; to hand over keys and records to a person named by the Charity Commissioner. Each must be tied to the purposes in the section: proper administration, accounting and application of income, or protection of property.
Illustration. An inspection of a dharmashala trust in Pune shows that donations were being kept in cash with a trustee and not deposited. The Charity Commissioner directs the trustees to deposit all collections in the trust's bank account within a stated period and to produce monthly statements. The trustees comply. In a separate matter, a trust in Sangli, unsure whether it may apply a legacy to a purpose slightly different from the one in the will, applies to the Charity Commissioner for directions; he must decide within three months of receipt or record why he cannot.
For the inspection powers that often lead to directions, see Section 37, and for inquiries into charities, Section 41B.
Need help responding to directions?
If your trust has received directions from the Charity Commissioner, or needs to ask for them, our team can review the order, plan compliance and prepare the application. Reach out for compliance advisory support.
Key takeaways
- The Charity Commissioner may issue directions from time to time to trustees or persons connected with a public trust so that it is properly administered, its income is accounted for and applied to its objects, and its property is protected (s.41A(1)).
- A trustee's application for directions must be decided within three months or reasons recorded (proviso, added 2017).
- It is the duty of every trustee or such person to comply (s.41A(2)).
- Disobedience can lead to removal proceedings and attachment under other sections of Chapter VI.
- Section 41AA is not set out in this article.
Read next
- Section 37: inspection and supervision of public trusts
- Section 41D: suspension, removal and dismissal of trustees
- Section 41E: orders to protect trust property
- Section 41F: attachment for disobedience of orders
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.