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Sections 8 and 9 of the Charitable and Religious Trusts Act, 1920: costs of petitions and the trusts and proceedings saved from the Act

The costs, charges and expenses of a petition and the proceedings are in the discretion of the Court, which may direct the whole or part to be met from the property or income of...

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Trust Registration
Published
October 3, 2026
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Oct 4, 2026
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Last updated: October 2026Verified against: Government sources

Sections 8 and 9 of the Charitable and Religious Trusts Act, 1920 deal with two practical questions. Section 8 leaves the costs of a petition to the court's discretion, allows them to come from the trust's property or income, and protects persons who had no notice. Section 9 lists three circumstances in which no petition is entertained at all.

This article explains sections 8 and 9 of the Charitable and Religious Trusts Act, 1920 as amended up to the Jammu and Kashmir Reorganisation Act, 2019, which omitted the Jammu and Kashmir exception in section 1(2) from 31 October 2019. Later amendments, State notifications under section 1 and the State law on public trusts should be checked before relying on it.

Where a State law governs public trusts (for example the Maharashtra Public Trusts Act, 1950, the Rajasthan Public Trusts Act, 1959 or the Madhya Pradesh Public Trusts Act, 1951), that State law must be checked first.

Section 8: costs of a petition

"The costs, charges and expenses of and incidental to any petition, and all proceedings in connection therewith, under the foregoing provisions of this Act, shall be in the discretion of the Court, which may direct the whole or any part of any such costs, charges and expenses to be met from the property or income of the trust in respect of which the petition is made, or to be borne and paid in such manner and by such persons as it thinks fit".

QuestionAnswer in the text
Who decides?The Court, in its discretion
What is covered?Costs, charges and expenses of and incidental to a petition and all proceedings in connection with it under the foregoing provisions
Who may bear them?The trust's property or income, or such persons as the Court thinks fit

Proviso. "Provided that no such order shall be made against any person (other than the petitioner) who has not received notice of the petition and had a reasonable opportunity of being heard thereon." So a costs order cannot fall on a third party who was never given notice and a chance to be heard. The petitioner is the exception: an order can be made against him without this protection, because he started the petition.

The Act prints no amount of costs and no scale, and no figure is stated here. The section applies to petitions under sections 3 and 7 and the proceedings that follow them, as explained in section 3 and section 7. Costs of suits against trustees are dealt with differently, in section 10, covered in sections 10 to 12. If you are considering a petition, our legal dispute resolution team can explain the costs risk before you file.

Section 9: savings

"No petition under the foregoing provisions of this Act in relation to any trust shall be entertained in any of the following circumstances, namely":

ClauseCircumstance
(a)A suit instituted in accordance with section 92 of the Code of Civil Procedure, 1908 is pending in respect of the trust in question
(b)The trust property is vested in the Treasurer of Charitable Endowments, the Administrator-General, the Official Trustee, or any Society registered under the Societies Registration Act, 1860
(c)A scheme for the administration of the trust property has been settled or approved by any Court of competent jurisdiction, or by any other authority acting under the provisions of any enactment

Clause (a). While a suit under section 92 of the Code of Civil Procedure, 1908 is pending for the trust, no petition under this Act is entertained. The two routes do not run together.

Clause (b). Property vested in the officers and body named is outside the petition procedure. The Treasurer of Charitable Endowments is the officer under the Charitable Endowments Act, 1890; see Sections 3 and 3-A of the Charitable Endowments Act, 1890. The Administrator-General, the Official Trustee and the Societies Registration Act, 1860 are old names printed in the text; they are quoted as printed and not explained, and the law now in force on each should be checked.

Clause (c). If a scheme has been settled or approved by a Court of competent jurisdiction or by another authority acting under an enactment, no petition is entertained. A scheme settled under section 5 of the Charitable Endowments Act, 1890, covered in Section 5 of that Act, is an example of a scheme settled under an enactment. Clause (c) does not name that Act, and whether a particular trust falls within it depends on the facts of that trust.

Why the savings matter

A petitioner who files where a saving applies will have the petition refused, and may face costs. Before filing, a person should check: whether a section 92 suit is pending; whether the trust property is vested in any of the officers or the society named; and whether a scheme exists. A State law on public trusts may also have provided for these matters, so it must be checked first.

The two sections at a glance

SectionSubjectRule in short
8CostsCourt's discretion; from trust property or income or by persons it thinks fit; none against a person without notice (other than the petitioner)
9(a)Pending suitNo petition while a section 92 suit is pending
9(b)Vested propertyNone where property is vested in the officers or society named
9(c)SchemeNone where a scheme is settled or approved by a Court or an authority under an enactment

Worked example

A donor, Mr Dinesh Ahuja, petitions for particulars of an invented trust, the Shri Gyan Dham Nyas. The Court finds that a suit under section 92 for the same trust is already pending, so under section 9(a) the petition is not entertained. A second donor petitions about a different invented fund whose property is vested in the Treasurer of Charitable Endowments; under section 9(b) that petition also fails. In a third case a petition proceeds, and the Court orders the trustee's costs to be met from the trust's income but makes no order against a neighbour who was never served with notice.

Practical points

  • Check the savings in section 9 before filing.
  • Expect the Court to decide costs in its discretion, including from trust funds.
  • A person who has not been given notice and a hearing should not be saddled with costs, except a petitioner.
  • Keep a copy of any scheme or vesting order that may bring section 9 into play.
  • Check the State public trust law first.

Need help with costs or the savings?

Knowing whether a petition will be entertained, and who may pay for it, saves time and money. We can check the savings against your facts and advise on the costs risk. Reach us through legal dispute resolution to start.

Key takeaways

  • Costs of a petition are in the Court's discretion and may be met from the trust's property or income (section 8).
  • No costs order may be made against a person other than the petitioner who had no notice and no hearing.
  • No petition is entertained while a section 92 suit is pending (section 9(a)).
  • No petition is entertained where the property is vested in the named officers or a registered society (section 9(b)).
  • No petition is entertained where a scheme has been settled or approved by a Court or an authority under an enactment (section 9(c)).

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Disclaimer: Based on the Charitable Endowments Act, 1890 and the Charitable and Religious Trusts Act, 1920 as amended up to the Jammu and Kashmir Reorganisation Act, 2019, as consulted on 3 October 2026. State laws on public trusts and religious endowments, State notifications under the 1920 Act and later amendments 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 Sections 8

  • 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.

Who decides the costs of a petition?

The Court, in its discretion (section 8).

Can costs be paid from the trust's money?

Yes, the Court may direct the whole or part to be met from the property or income of the trust.

Foreign contributions follow their own law and their own bank account — never mix them.

— TaxClue NGO & Trust Desk

Sections 8: 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.

The Court, in its discretion (section 8).

Yes, the Court may direct the whole or part to be met from the property or income of the trust.

No, except the petitioner (proviso to section 8).

No (section 9(a)).

Yes. No petition is entertained where the property is vested in the Treasurer of Charitable Endowments or the other named officers or society (section 9(b)).

No petition is entertained if a scheme has been settled or approved by a Court or by an authority under an enactment (section 9(c)).