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Section 79AA of the Maharashtra Public Trusts Act, 1950: finalising reconstructed records when Public Trust Registration Office records are damaged or destroyed

Where a record in a Public Trust Registration Office is damaged or destroyed "due to any cause whatsoever" and is reconstructed, the Assistant or Deputy Charity Commissioner may...

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Topic
Trust Registration
Published
October 3, 2026
Last updated
Oct 5, 2026
Reading time
7 min
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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 79AA lets the Assistant or Deputy Charity Commissioner publish a notice that a damaged or destroyed record of a Public Trust Registration Office has been reconstructed, invite objections within thirty days, and then confirm or amend the record so that it becomes final and conclusive.

This article explains section 79AA 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.

Where the section comes from

Section 79AA was inserted by Mah. 20 of 1971, s. 52, as the footnote prints. The Public Trust Registration Offices are explained in Sections 14 to 16. The Act does not say how a record is reconstructed; the section starts only once "is reconstructed".

Sub-section (1): the notice

"Whenever any record kept in any Public Trust Registration Office is damaged or destroyed due to any cause whatsoever and is reconstructed, the Assistant or Deputy Charity Commissioner may by notice in the prescribed form published in the Official Gazette, and also in any newspapers with wide circulation in the region concerned, announce the fact of the reconstruction of the record, and call upon all persons having interest in the public trusts which are entered in such reconstructed record to show cause in writing within a period of thirty days from the publication of the notice in the Official Gazette, why such record should not be treated as final and conclusive. A copy of such notice may be sent also to the trustees of such public trusts."

ElementWhat the text says
TriggerA record kept in a Public Trust Registration Office is "damaged or destroyed due to any cause whatsoever" and "is reconstructed"
OfficerThe Assistant or Deputy Charity Commissioner
NoticeIn the prescribed form, in the Official Gazette, "and also in any newspapers with wide circulation in the region concerned"
Persons called on"all persons having interest in the public trusts which are entered in such reconstructed record"
What they showCause "in writing" "why such record should not be treated as final and conclusive"
Period"thirty days from the publication of the notice in the Official Gazette"
Copy"may be sent also to the trustees"

Several points. The cause of the damage does not matter. The notice goes in the Official Gazette and in newspapers; the thirty days are counted from the Gazette publication, and not from the newspaper or from any copy sent to a trustee. The copy to the trustees is optional ("may be sent"), so a trustee who relies on receiving a copy may miss the period. The prescribed form is in rules not described here. This article states no calendar date.

A trust that holds its own copy of the registration papers, the deed and the register extracts can use them to test the reconstructed entry. Trustees who want help in checking entries and preparing a written objection can take compliance documentation support.

Sub-section (2): hearing and findings

"On the expiry of the period of thirty days aforesaid, the Assistant or Deputy Charity Commissioner shall, after hearing the trustees and persons having interest, if any, and after duly considering the objections and documents produced, if any, and if necessary, after making an inquiry, record his findings with the reasons therefor, and either confirm or amend the record including any entries therein accordingly. The record so confirmed or amended shall, subject to the provisions of this Act, be final and conclusive, as if such record was made or maintained under this Act."

StageWhat the text says
Timing"On the expiry of the period of thirty days"
Hearing"the trustees and persons having interest, if any"
Material"the objections and documents produced, if any", and, "if necessary", an inquiry
Order"record his findings with the reasons therefor"
Result"either confirm or amend the record including any entries therein"
Effect"final and conclusive, as if such record was made or maintained under this Act", "subject to the provisions of this Act"

The officer must give reasons, so the finding is a reasoned order. "Subject to the provisions of this Act" keeps the appeal route open: Section 70 lists "an order confirming or amending the record under section 79AA" as appealable to the Charity Commissioner, within sixty days from the passing of the order. The final and conclusive effect puts the reconstructed record on the same footing as a record made under the Act, which matters for later dealings with the trust's property particulars.

Compare the question of who decides whether a trust exists in Sections 78 and 79: section 79AA is about the record, not about the trust's existence.

Illustration. Floods damage the records of a Public Trust Registration Office in a Maharashtra district and some are reconstructed from copies. The Assistant Charity Commissioner publishes a notice in the Official Gazette and in a widely read local newspaper. A temple trustee finds that the reconstructed entry shows the wrong survey number for the trust's land and files written objections with the deed within thirty days from the Gazette publication. After hearing him, the officer records his findings with reasons and amends the entry. The amended record is final and conclusive, subject to appeal.

Need help with a reconstructed record?

If an entry about your trust has been reconstructed, check it against your own documents and respond within the period. Our team can review the entry and prepare the objection through compliance documentation services.

Key takeaways

  • The section applies when a Public Trust Registration Office record is damaged or destroyed, for any cause, and is reconstructed.
  • The notice is published in the Official Gazette and in newspapers; interested persons have thirty days from the Gazette publication to show cause in writing.
  • The officer hears trustees and interested persons, records findings with reasons and confirms or amends the record.
  • The record is then final and conclusive, subject to the Act; an appeal lies under section 70.
  • A copy of the notice to trustees is optional.

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 79AA

  • 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 triggers section 79AA?

A record kept in a Public Trust Registration Office is damaged or destroyed, for any cause, and is reconstructed.

How long do interested persons have to object?

Thirty days from the publication of the notice in the Official Gazette.

Do not copy last year's filing without checking whether last year's law still applies.

— TaxClue Compliance Desk

Section 79AA: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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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.

A record kept in a Public Trust Registration Office is damaged or destroyed, for any cause, and is reconstructed.

Thirty days from the publication of the notice in the Official Gazette.

The text says a copy "may be sent"; it is not obligatory.

The Assistant or Deputy Charity Commissioner, after hearing, with findings and reasons.

Yes, final and conclusive "subject to the provisions of this Act".

Section 70(1)(e) lists an order confirming or amending the record under section 79AA.