Maharashtra Charity Commissioner Ends Physical Receipt Submission for Online Trust Accounts — With Immediate Effect
📋 Circular Reference
Circular No. 626 | Dated 05 October 2026 | Office of the Charity Commissioner, Maharashtra | J.No.: Andaaz/5331/2026
Subject: Online submission of Account Statements under Section 34, Maharashtra Public Trusts Act, 1950
The Short Version
If your trust files accounts online under the Maharashtra Public Trusts Act, 1950, you no longer need to physically carry or submit the printed receipt of that online filing to the district Charity Commissioner’s office. The Office of the Charity Commissioner, Maharashtra has discontinued this practice with immediate effect from this year.
Circular No. 626 dated 05 October 2026 makes this official.
What Was Happening and Why It Was a Problem
Since Circular No. 504 of 2017 mandated online filing of account statements under Section 34 of the Maharashtra Public Trusts Act, 1950, trusts have been logging in, filing their accounts digitally and obtaining an online receipt — all of which is correct.
The problem was what happened after that.
Somewhere along the way, a practice developed where trustees or their representatives would then travel to the concerned district-level Charity Commissioner’s office and physically hand over a printed copy of that online receipt. This was happening routinely across Maharashtra — even though no circular ever required it.
The Charity Commissioner’s Office has now confirmed in Circular 626 that this physical submission was never mandated by any official instruction or circular. It was, at best, a procedural habit that took on a life of its own. At worst, in some offices, trustees were being actively asked or pressured to bring in the physical receipt — something that had no legal basis whatsoever.
Complaints from trustees about the inconvenience caused by this unnecessary additional step prompted the issuance of this corrective circular.
What the Circular Says — Key Directives
| Directive | Detail |
|---|---|
| Physical receipt submission | Discontinued with immediate effect from this year |
| Applies to | All trusts and trustees registered in Maharashtra |
| Also applies to | Chartered Accountants and auditors acting for such trusts |
| Officer conduct | No officer or employee of the Charity Commissioner’s Office may compel or demand a trustee to submit the physical receipt of online accounts |
| Legal basis | Section 34, Maharashtra Public Trusts Act, 1950 read with Circular No. 504/2017 dated 22 June 2017 |
| Issuing authority | Amogh Sh. Kaloti, Charity Commissioner, Maharashtra |
The circular addresses itself specifically to trusts, trustees, CAs and auditors — which means compliance awareness is expected across the board.
What This Means in Practice
Once you file your trust accounts online and obtain the digital receipt, your filing obligation for that year is complete. There is nothing further to submit physically to the district office in connection with that filing.
If any officer requests or demands the physical receipt, the circular is explicit: that request has no legal backing. Trustees are within their rights to bring this circular to the attention of the officer concerned.
For CAs and auditors managing trust accounts, the workflow simplifies — online filing closes the loop. No follow-up physical visit to the district office is required and none should be advised.
A Note for Trust Practitioners
This circular is a useful reminder that procedural practices in government offices can sometimes drift away from what is actually required under the law or official instructions. The fact that this circular had to be issued at all — to stop something that was never required in the first place — points to a systemic tendency where offices informally impose additional steps on trustees without formal backing.
Section 34 of the Maharashtra Public Trusts Act, 1950 governs the filing of accounts by public trusts. The shift to mandatory online filing under Circular 504/2017 was designed to reduce the compliance burden. Circular 626/2026 restores that intent by removing an informal overlay that had crept into the process.
Action Points for Trustees and CAs
- Communicate this circular to all trust clients registered in Maharashtra
- Update your trust compliance checklist — remove the “submit physical receipt to district office” step
- If any district office continues to demand physical receipts, cite Circular No. 626 dated 05 October 2026
- File all trust accounts under Section 34 online as before — the online receipt is the end of the process
- Retain a copy of this circular for reference if any dispute arises with a district office
Source
Office of the Charity Commissioner, State of Maharashtra | Circular No. 626 dated 05 October 2026 | J.No.: Andaaz/5331/2026 | Issued under Section 34, Maharashtra Public Trusts Act, 1950
Share This Article
On mobile: tap Instagram to open your device’s share sheet and choose Instagram from the options. On desktop: clicking Instagram copies the article link to your clipboard — then paste it into your Instagram post or Story.
This post is for informational purposes only and does not constitute legal or compliance advice. For trust-specific guidance, consult your chartered accountant or legal advisor.