Charity Commissioner Extends Online Submission of Trust Accounts to 30 November 2026: What Circular No. 625/2026 Means for Trustees and Auditors
In brief: By Circular No. 625/2026 dated 29 September 2026 the Charity Commissioner, Maharashtra State has granted a final extension to 30 November 2026 for online submission of trust accounts (hisheb patrake) on charity.maharashtra.gov.in. The extension is issued under Section 41-A of the Maharashtra Public Trusts Act and it excludes “permission cases”. The circular prints the financial year as 2026-27. Trustees should confirm the intended year with the office before relying on it.
Let’s start with what landed on 30 September
If you are a trustee or the auditor of a public trust registered in Maharashtra you know 30 September. It is the date by which audited accounts are normally due for a trust that closes its books on 31 March. This year the Charity Commissioner’s office issued a short circular on the eve of that date. The message is simple. You get more time to submit the accounts online.
The circular is in Marathi. It is issued under Section 41-A of the Maharashtra Public Trusts Act 1950 and it applies to trustees of all registered public trusts.
The normal timeline and what changes
Under the Maharashtra Public Trusts Act 1950 and the Bombay Public Trusts Rules 1951 a trust keeps accounts (Section 32) and gets them audited by a chartered accountant or an authorised auditor (Section 33). The auditor prepares the balance sheet (Schedule VIII) and the income and expenditure account (Schedule IX) and gives an audit report in the prescribed form (Section 34 read with Rule 19). Copies go to the trust and to the Charity Commissioner’s office. The Rules expect this within six months from the balancing date.
For a 31 March year end that produces the following picture.
| Step | Date | Note |
|---|---|---|
| Year end | 31 March 2026 | |
| Normal due date (six months) | 30 September 2026 | |
| Extended date under Circular 625/2026 | 30 November 2026 | 61 days after 30 September |
The extension therefore gives trustees and auditors two more months for the online submission.
The year mismatch you should not ignore
The circular prints the financial year as 2026-27. Look at the calendar. FY 2026-27 began on 1 April 2026 and ends on 31 March 2027. Accounts for that year cannot be complete in November 2026. The accounts that are due in this season belong to FY 2025-26 which ended on 31 March 2026.
This looks like a drafting slip. But we should not assume. Our advice is as follows.
- Treat the extension as covering the accounts that fall due now. That means FY 2025-26 for a March year end trust.
- Call the district office or write to the Charity Commissioner’s office to confirm the year intended. Keep the reply on file.
- Do not wait for a corrigendum to start the work. The safe course is to finish the submission well before 30 November 2026.
Who is left out: “permission cases”
The circular excludes “permission cases”. Our reading is that this refers to trusts with a pending application for permission before the Charity Commissioner’s office where the accounts filed by the trust are needed to decide the matter. Examples would be an application to sell or mortgage trust property or to invest funds outside the permitted modes. For these matters the office may still insist on the usual timelines.
This is our reading of a short phrase. It is not defined in the circular. If you have a permission matter pending before the Assistant or Deputy Charity Commissioner ask that office in writing whether the extension applies to you.
What the extension does not do
- It does not change the audit itself. The audit must still be done under the Act and the Rules.
- It extends online submission on the portal. The circular speaks only of that step.
- It does not extend Income-tax dates. Income-tax compliance for a trust (the audit report in Form 10B and the return in ITR-7) runs on its own dates under the Income-tax Act 1961. The two regimes are separate. Please check the current due dates on incometax.gov.in.
- It does not remove other trust obligations. The contribution to the Public Trusts Administration Fund (Schedule IX-C under Section 58) and the annual budget (Section 31A) have their own requirements. Confirm the current position for your trust.
What each person should do now
| Who | Action |
|---|---|
| Trustees | Approve the accounts and give the auditor everything needed this week. Do not treat 30 November as a comfortable date. |
| Auditors | Update the client calendar. Check the year named by the office before filing. Keep proof of the circular in the audit file. |
| Trusts with permission matters | Write to the concerned office to confirm whether the extension covers you. |
| Small trusts filing Schedule IX-A and IX-B | Confirm with the district office whether the extension applies to your form of filing. |
| Trust accountants | Reconcile the accounts to the balance sheet before uploading. Portal errors take time to fix. |
Your questions answered
Is 30 November 2026 a fresh deadline for everyone?
It is the last date for online submission of trust accounts under this circular for registered trusts. Trusts with permission cases are excluded on our reading.
Does the circular say the audit can be delayed?
No. It speaks about online submission only.
The circular says 2026-27. Which accounts should I file?
Accounts falling due now relate to the year ended 31 March 2026. Confirm this with the office in writing.
Will there be another extension?
The circular calls this the final extension. Please plan on that basis.
Where can I read the circular?
On the Accounts page of the Charity Commissioner’s website and on the Maharashtra charity portal. Circulars are uploaded by the Computer branch.
What if I miss the date?
The Act contains penal provisions for failure to file accounts and audit reports. Some secondary sources refer to Section 66 in this respect. Please check the exact provision and the amount with your legal adviser. The Charity Commissioner can also take steps against trustees in cases of repeated default.
Your action checklist
- Download the circular and place it in the audit file.
- Confirm the financial year intended with the concerned office.
- Ask the office whether your trust falls within the permission carve-out.
- Fix the internal target date for the audit report at 15 November 2026 at the latest.
- Prepare the trust’s online submission in advance.
- Diarise Income-tax dates separately.
Sources
Primary
- Circular No. 625/2026 dated 29 September 2026, Office of the Charity Commissioner, Maharashtra State (Accounts branch reference 5188)
- Charity Commissioner, Maharashtra: Accounts page with circulars on online submission of trust accounts
- Bombay Public Trusts Rules 1951 on the Charity Commissioner’s website
- Income-tax Department portal
Secondary
- Section 41-A of the Maharashtra Public Trusts Act 1950 as reproduced on public legal sites
- VDS Associates guide to annual filings of public trusts in Maharashtra
This article is for general information and is not advice on specific facts. It is based on a reading of the Marathi circular. Please confirm the details with the Charity Commissioner’s office before acting.