Change Report under Section 22 – Law, Duty, Practical Compliance and Checklist
In Maharashtra, public trusts play a vital role in educational, social, cultural, and charitable activities. Many of them are managed by dedicated trustees who handle day-to-day affairs responsibly. However, one important legal requirement is often overlooked—any change in the trust must be reported to the Office of the Charity Commissioner through a Change Report.
The Maharashtra Public Trusts Act, 1950 provides the framework for regulation of public trusts. Among its provisions, Section 22 is particularly significant as it governs reporting of changes in the trust.
Section 22 imposes a legal duty on trustees. Any change in the entries recorded in the Public Trust Register (PTR)—whether relating to trustees, management, or trust property—must be reported to the Deputy or Assistant Charity Commissioner within 90 days from the date of such change.
The law adopts a practical and slightly lenient approach. Delay in filing may be condoned if sufficient cause is shown. However, such condonation is not automatic and may involve costs. Therefore, timely compliance is always advisable.
From a practical perspective, proper documentation is crucial. Even genuine changes can face objections if documents are incomplete or improperly prepared.
In practice, most issues arise due to small mistakes such as lack of proper notice, unclear resolutions, or incomplete records. These minor errors often result in significant delays in change report proceedings.
Filing a Change Report should not be treated as a mere formality. It is an essential compliance requirement to ensure that trust records remain accurate and legally valid.
In simple terms, Section 22 ensures that official trust records remain updated. A properly filed Change Report promotes transparency, prevents disputes, and safeguards the interests of the trust.
A small compliance today can prevent a major problem tomorrow.
Looking for a checklist and change report check out our Drafts & Templates section.
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