Section 41C 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 41C stops any person other than a public trust from collecting money, contributions, subscriptions or donations, in cash or kind, for religious or charitable purposes without prior permission of the Assistant or Deputy Charity Commissioner, sets the time within which the application is decided, and fixes the life of the certificate and the accounting that follows.
This article explains section 41C 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.
After the commencement of the 2017 Amendment Act, no person (other than a public trust) may collect or cause to be collected money, contribution, subscription or donation, in cash or kind, for religious or charitable purposes without prior permission of the Assistant or Deputy Charity Commissioner, on a written application, online or direct. The officer decides within seven days (online) or fifteen days (written); silence means deemed permission. In disaster-type emergencies, intimation suffices. The certificate is valid for six months, not renewable, and audited accounts are due within two months after it ends; any remaining amount goes to the Public Trusts Administration Fund.
Where this section comes from
The footnote says that section 41C was substituted by Mah. 36 of 2018, s. 2. The sub-section (1) text speaks of "the Maharashtra Public Trusts (Amendment) Act, 2017" with a margin reference to "Mah. XXXVI of 2017", while the footnote and the list of amending Acts show Mah. 36 of 2018; the number and year as printed in the margin differ from the footnote, and the later Act is the one that substituted the section. For the punishment for breaching the section, see Sections 66C and 67.
Sub-section (1): the bar and the emergency exception
| Element | Words of the section |
|---|---|
| Who | "no person (other than public trust)" |
| What | "collect or cause to be collected any money, contribution, subscription or donation, in cash or kind, for religious or charitable purposes" |
| Bar | "without seeking prior permission of the Assistant Charity Commissioner or the Deputy Charity Commissioner" |
| How | "upon a written application in such form as may be prescribed, either online or directly to the Assistant Charity Commissioner or the Deputy Charity Commissioner" |
| Opening words | "Notwithstanding anything contained in this Act" |
The words "cause to be collected" catch an organiser who uses agents or volunteers. "In cash or kind" covers goods as well as money. A public trust's own collection is outside this section, but the trust still has its own duties under the Act and other laws; see the income-tax and registration material for the tax side, for example 12A, 80G and CSR registration.
Proviso (emergencies). "In the exigencies for aiding, assisting or giving relief to the persons affected by natural disaster, war, riots, accidents or similar cause, the collection may be made by giving intimation in the form prescribed to the Assistant Charity Commissioner or the Deputy Charity Commissioner." So for those causes, no prior permission is needed, but intimation is.
Sub-section (2): time limits and deemed permission
The Assistant or Deputy Charity Commissioner "shall, after making an enquiry as deemed fit, decide the applications and may issue a certificate in form prescribed, subject to such terms and conditions as he deems fit", within:
- seven days from the date of receipt of an application received online; and
- fifteen days from the date of receipt of an application received in writing.
The proviso: "if the permission is not granted to the applicant within the stipulated period, the permission shall be deemed to have been granted under this section for the purpose for which the application is made." So if the officer is silent, permission is deemed for the purpose in the application. A careful applicant keeps proof of the date of receipt.
Sub-section (3): intimation cases
When intimation is given under the emergency proviso, the officer "shall satisfy that the collection is done for valid reason and purpose and may issue a certificate in form prescribed, subject to such terms and conditions as he deems fit, within fifteen days from the date of receipt of intimation." And: "If the Assistant Charity Commissioner or the Deputy Charity Commissioner has reason to believe that there is a possibility of fraud, misappropriation or other abuse, he shall direct such person to stop making such collection forthwith and require such person to render an account of the collections made by him and deposit the amount so collected in the Public Trusts Administration Fund."
Sub-sections (4) and (5): validity, accounts and leftover money
- Validity (4). The certificate "shall be valid for a period of six months from the date of its issue; and shall not be renewable."
- Audited account (4). The applicant or the person to whom the certificate is issued "shall submit the audited account of such collections or receipt of contribution and remaining amount, if any, within a period of two months next after expiry of the said period."
- Remaining amount (5). "The remaining amount so collected shall be credited in the Public Trusts Administration Fund."
So the collector must plan for the account: after the six months end, two months are allowed to submit the audited account. The Fund is explained in Section 57.
A timeline
| Step | Period printed |
|---|---|
| Apply (online or direct) before collecting | Prior permission |
| Decision on an online application | Within seven days of receipt |
| Decision on a written application | Within fifteen days of receipt |
| Silence | Deemed permission for the purpose applied for |
| Certificate life | Six months from issue, not renewable |
| Audited account | Within two months after the six months end |
| Unspent balance | Credited to the Public Trusts Administration Fund |
Illustration. A group of residents in Pune wants to collect donations for a school building fund in a village but is not a registered public trust. They apply online to the Assistant Charity Commissioner. No decision comes within seven days of receipt; under the proviso to sub-section (2), permission is deemed granted for that purpose. They collect over the following months, have the collection audited, file the audited account within two months after the certificate period ends, and credit what remains to the Fund. In a flood emergency, another group collects for relief after giving intimation.
If you plan a public appeal and need a structure that lets it continue beyond six months, a registered trust may suit you better; see Section 9 on charitable purposes.
Need help with registration and fundraising structure?
Our team can advise on whether a registered public trust or a one-time collection under section 41C suits your appeal, and on the registrations that follow. Speak to us about 12A, 80G and CSR registration.
Key takeaways
- A person other than a public trust needs prior permission to collect money or donations, in cash or kind, for religious or charitable purposes (s.41C(1)).
- The application is written, online or direct, in the prescribed form; for disaster-type emergencies, intimation suffices.
- Decisions are due within seven days (online) or fifteen days (written); silence means deemed permission.
- The certificate lasts six months and is not renewable; the audited account is due within two months afterwards.
- The remaining amount is credited to the Public Trusts Administration Fund.
- Section 41C was substituted by Mah. 36 of 2018.
Read next
- Sections 66C and 67: offences under section 41C and other offences
- Section 9: what counts as a charitable purpose
- Section 57: the Public Trusts Administration Fund
- Public trust registration in Maharashtra under the BPT Act
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.