Section 70 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 70 lets a person appeal to the Charity Commissioner against specified findings and orders of the Deputy or Assistant Charity Commissioner, within sixty days, and sets out what the Charity Commissioner may do on the appeal.
This article explains section 70 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. Sections 70A and 75 are separate sections of the Act and are not described here.
An appeal to the Charity Commissioner lies against the finding or order of the Deputy or Assistant Charity Commissioner in nine listed cases: findings under sections 20, 22, 22A and 28, orders under 41C, 50A, 54(3), 79(1) and an order confirming or amending a reconstructed record under 79AA. No appeal is maintainable after sixty days from the recording of the finding or passing of the order. After hearing the appellant, the Charity Commissioner may annul, reverse, modify or confirm, or direct further inquiry or additional evidence, giving reasons in writing.
What changed and when
The words "against the finding or order" were substituted for "against the finding" by Bom. 28 of 1953, s. 15(i), and the words "and order, if any," were inserted in clause (a) by Bom. 28 of 1953, s. 15(ii). Clause (b-1) was inserted by Bom. 59 of 1954, s. 7; clause (c-1) by Mah. 36 of 2018, s. 5; clause (c-2) by Mah. 55 of 2017, s. 21(a); clause (d-1) by Mah. 55 of 2017, s. 21(d); and clause (e) was added by Mah. 20 of 1971, s. 44. Sections 71 and 72, which followed section 70A, were deleted by Mah. 55 of 2017, ss. 23 and 24.
Sub-section (1): who can appeal and from what
"An appeal against the finding or order of the Deputy or Assistant Charity Commissioner may be filed to the Charity Commissioner in the following cases:—"
| Clause | Finding or order appealable |
|---|---|
| (a) | the finding and order, if any, under section 20 |
| (b) | the finding under section 22 |
| (b-1) | the finding under section 22A |
| (c) | the finding under section 28 |
| (c-1) | the order under section 41C |
| (c-2) | the order under section 50A |
| (d) | the order under sub-section (3) of section 54 |
| (d-1) | an order under sub-section (1) of section 79 |
| (e) | an order confirming or amending the record under section 79AA |
The list is closed: only the listed findings and orders are appealable under this section. Each can be read in the article for its section: the registration findings in Section 20, the further inquiry in Section 22A, the earlier-Act trusts in Sections 28 and 28A, donations in Section 41C, schemes in Section 50A, the dharmada order in Section 54, the decision on whether a trust exists in Sections 78 and 79 and the reconstructed record in Section 79AA. Section 22 is a separate section of the Act. The text does not say who may appeal in each case; the phrase used is simply that an appeal "may be filed".
The Charity Commissioner's own list of appellate duties in Section 69 clause (b) is shorter than this list, so section 70 itself should be treated as the fuller guide. Anyone considering an appeal can use legal dispute resolution support to draft the memorandum of appeal and protect the period.
Sub-section (2): the period
"No appeal shall be maintainable after the expiration of sixty days from the recording of the finding or the passing of the order, as the case may be."
The period is sixty days, and it runs from "the recording of the finding or the passing of the order", not from the date the party learns of it. This article states no calendar date; section 75 is a separate section, and the current text should be checked for how the period is computed.
Sub-section (3): what the Charity Commissioner may do
"The Charity Commissioner may, after hearing the appellant or any person appearing on his behalf for reasons to be recorded in writing either annul, reverse, modify or confirm the finding or the order appealed against or he may direct the Deputy or Assistant Charity Commissioner to make further inquiry or to take such additional evidence as he may think necessary or he may himself take such additional evidence."
| Step | Detail |
|---|---|
| Hearing | He hears "the appellant or any person appearing on his behalf" |
| Reasons | "for reasons to be recorded in writing" |
| Decision | "annul, reverse, modify or confirm" |
| Alternatively | Direct the lower officer "to make further inquiry or to take such additional evidence", or take the additional evidence himself |
The hearing is of the appellant. The text does not say that other parties must be heard in the appeal, though other provisions of the Act may require it in particular cases. The remand route (further inquiry or additional evidence) is useful where the record is incomplete. The result of the appeal is again subject to the Act's own routes for further challenge, which depend on the section under which the original order was made; the appeal under section 51(2) or section 55(4), for example, goes to the Court and not through this section.
Illustration. The Assistant Charity Commissioner at Jalgaon finds, on an inquiry into a change report, that a trust's property list should be amended in the register. A trustee who disagrees files an appeal to the Charity Commissioner before sixty days pass from the recording of the finding. The Charity Commissioner hears the trustee's advocate, records his reasons in writing and directs the Assistant Charity Commissioner to take additional evidence on two documents. He keeps the appeal pending until that is done.
Need help with an appeal?
Appeals under section 70 turn on the clause, the date of the finding and the grounds. Our team can draft the appeal and appear before the Charity Commissioner through legal dispute resolution services.
Key takeaways
- Appeals lie to the Charity Commissioner against findings under sections 20, 22, 22A and 28 and orders under 41C, 50A, 54(3), 79(1) and 79AA.
- No appeal is maintainable after sixty days from the recording of the finding or the passing of the order.
- The Charity Commissioner may annul, reverse, modify or confirm, or direct further inquiry or additional evidence, with reasons recorded in writing.
- Sections 70A and 75 are separate sections of the Act.
- Sections 71 and 72 were deleted in 2017.
Read next
- Section 69: duties and powers of the Charity Commissioner
- Section 68: duties and powers of the Deputy or Assistant Charity Commissioner
- Sections 73 and 73A: civil-court powers of officers holding inquiries
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.