A public charitable or religious trust in Maharashtra is registered with the office of the Charity Commissioner under the Maharashtra Public Trusts Act, 1950. The trust deed sets out the objects, the trustees, how trustees are appointed and how the property is to be used.
Once registered, the trust must report changes in trustees, property or address through a change report within 90 days, keep accounts and file them as required under the Act. A private trust for the benefit of specific family members is governed by the Indian Trusts Act, 1882 instead.
Key points
- Trust deed, stamped as per the Maharashtra Stamp Act
- Application to the Charity Commissioner with trustee documents
- PAN in the name of the trust
- Change reports within 90 days of any change
- Separate registration under Section 12A and 80G for tax benefits
General information only, not professional advice. Section references are to the Income-tax Act, 1961; corresponding provisions of the Income-tax Act, 2025 apply from 1 April 2026. Thresholds and dates may change by notification.
