Next dueCompany / ROC
14 OCTADT-1 · Auditor appointment (after AGM)in 9 days 30 OCTAOC-4 · Financial statements · FY 2025-26in 25 days 31 OCTITR filing · Audit cases · AY 2026-27in 26 days 31 OCTMSME-1 · Dues to MSMEs · Apr–Sep 2026in 26 days 29 NOVMGT-7 / 7A · Annual return · FY 2025-26in 55 days 30 JUNDPT-3 · Return of deposits · FY 2026-27in 268 days 7 OCTTDS / TCS deposit · Deducted in Sep 2026in 2 days 11 OCTGSTR-1 · Outward supplies · Sep 2026in 6 days
All due dates

Section 69 of the Maharashtra Public Trusts Act, 1950: duties, functions and powers of the Charity Commissioner

"For the purposes of this Act, the following shall be the duties to be performed and powers to be exercised by the Charity Commissioner". The list in clauses (a) to (p) runs from...

Published
Updated
Reading time
7 min
Views
1
Questions
6 answered
  • Expert Reviewed
  • Medium Complexity
Topic
Trust Registration
Published
October 3, 2026
Last updated
Oct 3, 2026
Reading time
7 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 69 lists the Charity Commissioner's duties, functions and powers: general superintendence, appeals, special audit, investment permission, sanction of property dealings, inquiry and surcharge, suits and consent to suits, cy-pres notices and other prescribed matters.

This article explains section 69 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 changed and when

Clause (b) was substituted by Mah. 55 of 2017, s. 20(a). In clause (j), the words "power of the Charity Commissioner ... to act" were substituted for "power to act" by the Bombay Charity Commissioner (Regional Reorganisation) Order, 1960, and the word "Bombay" was omitted by the Maharashtra Adaptation of Laws (State and Concurrent Subjects) Order, 1960. Clause (l1) was deleted by Mah. 55 of 2017, s. 20(b). Clause (n) was substituted by Mah. 55 of 2017, s. 20(c). Clause (o) was deleted by Mah. 22 of 1967, s. 8. The matching list for the Deputy or Assistant Charity Commissioner is in Section 68.

The list, clause by clause

ClauseDuty or power, as printedSection it refers to
(a)"the general superintendence of the administration and carrying out the purposes of this Act"Section 3
(b)"power to entertain and dispose of appeals from the findings of a Deputy or Assistant Charity Commissioner under section 20, 22 or 28 and order under sections 50A and 79"20, 22, 28, 50A, 79
(c)"power to determine which of the Deputy or Assistant Charity Commissioners shall proceed with an inquiry relating to the registration of any public trust"25
(d)"power to direct a special audit of the accounts of a public trust"Section 33
(e)"power to require an auditor to forward to him a copy of a balance sheet and income and expenditure account"Section 34
(f)"power to permit a trustee to invest money of a public trust in any manner other than in public securities"Section 35
(g)"power to sanction a sale, mortagage, exchange, gift or lease of immovable property belonging to a public trust"36 (a separate section)
(h)"power to enter on and inspect any trust property, to call for and inspect any proceedings of a trustee, and to call for any return, statement, account or report from trustees or any person connected with a public trust"Section 37
(i)"power to hold an inquiry in regard to any loss caused to a public trust under section 40, and to order a surcharge"Section 40 and Section 41
(j)"power of the Charity Commissioner ... to act as the Treasurer of Charitable Endowments under the Charitable Endowments Act, 1880"Section 43
(k)"power to act as trustee of a public trust"none stated
(l)"power to file suit under section 50"Section 50
(l1)deleted by Mah. 55 of 2017, s. 20(b)
(m)"power to give or refuse consent to the institution of a suit under section 51"Section 51
(n)"power to give notice to trusstees for the cypres application of the trust, money and to pass appropriate orders for the same"Section 55
(o)deleted by Mah. 22 of 1967, s. 8
(p)"to exercise such other powers and perform such other duties and functions as may be prescribed"the rules (not described here)

Points to notice

The printed year in clause (j). The text prints the Charitable Endowments Act as "1880" with the marginal citation "VI of 1880". Section 43 of this Act speaks of the Charitable Endowments Act, 1890; the year printed in clause (j) differs, and the reader should check the Act named and the law now in force.

Appeals (b). The clause covers appeals against findings under sections 20, 22 and 28 and orders under sections 50A and 79. The full list of appealable findings and orders, with the period, is in section 70; see Section 70. The appeal list in section 70 is longer than the list in clause (b), so both sections should be read together.

Property transactions (g). Clause (g) names the power to sanction a sale, mortgage, exchange, gift or lease of immovable property of a public trust under section 36. Section 36 is a separate section and is not described here.

Acting as trustee (k). The clause says only "power to act as trustee of a public trust". The text gives no conditions in this clause. Other sections of the Act, for example the section on appointment of trustees, show how a trustee comes to be appointed.

Suits and consent (l and m). The Charity Commissioner can himself file a suit under section 50 and can give or refuse consent to others for such a suit under section 51. The two powers together are the route for litigation by or on behalf of a public trust.

Cy-pres (n). The clause refers to notice to trustees and appropriate orders. The mechanics are in section 55. A trust that has received such a notice may find legal consultation support useful in preparing its response.

Illustration. The Charity Commissioner receives a report that the accounts of a large temple trust in Pune are not satisfactory. Under clause (d) he directs a special audit. Later the trustees ask him to permit an investment in a form other than public securities; he considers it under clause (f). In a different matter, two worshippers apply for his consent to sue a former trustee, and he grants consent under clause (m).

Need help with a matter before the Charity Commissioner?

Many trust matters end up before the Charity Commissioner for sanction, consent, audit or appeal. Our team can prepare the applications and appear for the trust through legal consultation services.

Key takeaways

  • Section 69 lists the Charity Commissioner's duties and powers, clauses (a) to (p).
  • They include general superintendence, hearing appeals, special audit, investment permission, sanction of property dealings, inspection, inquiry and surcharge, acting as trustee, suits and consent to suits, and cy-pres notices.
  • Clauses (l1) and (o) are deleted.
  • Clause (j) prints the Charitable Endowments Act as 1880; check the Act and the law in force.
  • Clause (p) adds powers as prescribed.

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 69

  • 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 the Charity Commissioner's general duty under section 69?

General superintendence of the administration and carrying out the purposes of the Act under section 3.

Which appeals does clause (b) cover?

Appeals from findings under sections 20, 22 or 28 and orders under sections 50A and 79.

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

— TaxClue Compliance Desk

Section 69: 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
13,327 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.

General superintendence of the administration and carrying out the purposes of the Act under section 3.

Appeals from findings under sections 20, 22 or 28 and orders under sections 50A and 79.

Yes, clause (d), under section 33.

Clause (k) gives the power to act as trustee of a public trust.

He may file a suit under section 50 and give or refuse consent to a suit under section 51.

Deleted, by Mah. 55 of 2017 and Mah. 22 of 1967 respectively.