Charity Commissioner Submission — Trust & NGO Compliance | Savlana Init

Trust Compliance · Charity Commissioner

Charity Commissioner Submission — Registered. Reported. Recognised.

Public charitable trusts must file annual returns, audit reports, change reports, and other submissions with the Charity Commissioner — we prepare, compile, and submit all mandatory filings for your trust.

The Charity Commissioner is the statutory authority overseeing public charitable trusts registered under state trust legislation — most significantly the Bombay Public Trusts Act, 1950, which applies to trusts in Maharashtra, Gujarat, and several other states. Every registered public trust has ongoing compliance obligations to the Charity Commissioner: annual accounts and audit reports, audited balance sheets, change reports for any modifications in trustees or trust details, and applications for specific permissions such as sale or lease of trust property.

Non-compliance with Charity Commissioner requirements carries real consequences. The Commissioner can initiate inquiry and inspection proceedings, issue show-cause notices, impose penalties, and — in cases of serious mismanagement — move for removal of trustees or cancellation of registration. For trusts with 12A and 80G registrations, failure to maintain Charity Commissioner compliance can also jeopardise income tax exemptions.

We provide comprehensive assistance with Charity Commissioner submissions for trusts across Maharashtra, Gujarat, and other states — from the initial registration application to annual return filings, audit submissions, change reports, and property-related applications. Our team understands the specific documentation requirements of the Charity Commissioner's office and ensures all submissions are complete, accurate, and filed within prescribed timelines.

Our Charity Commissioner Submission Services

Trust Registration

Preparation and filing of the registration application before the Charity Commissioner for new public charitable trusts, including trust deed review and document compilation.

Annual Return Filing

Preparation and filing of the mandatory annual return in the prescribed form for the Charity Commissioner, covering the trust's activities and financial position.

Audit Report Submission

Coordination with the trust's auditor and submission of the audited balance sheet, income-expenditure account, and auditor's report to the Charity Commissioner.

Change Report Filing

Filing of change reports for modifications in trustees, trust office address, trustee details, or bank accounts — mandatory whenever such changes occur.

Property Applications

Applications to the Charity Commissioner for permission to sell, mortgage, lease, or otherwise deal with immovable property belonging to the trust.

Charity Commissioner Notice Response

Drafting of replies to notices, show-cause notices, and queries from the Charity Commissioner's office, with supporting documentation.

Annual Compliance Calendar

A maintained calendar of all Charity Commissioner filing deadlines for the trust — annual returns, audit submissions, and renewal deadlines.

Inquiry and Inspection Support

Representation and documentation support during Charity Commissioner inquiries, inspections, or proceedings against the trust.

Our Process

Trust Document Review

We review the trust deed, registration certificate, list of trustees, and prior compliance history to assess the current status and obligations.

Accounts and Audit Coordination

We coordinate with the trust's statutory auditor to ensure the accounts are prepared in the format required by the Charity Commissioner.

Form Preparation

The relevant Charity Commissioner form — annual return, change report, or application — is prepared with all disclosures and supporting documents.

Charity Commissioner Submission

The completed application is submitted at the jurisdictional Charity Commissioner office (in person or online, as available for the state).

Follow-Up and Acknowledgement

We follow up for acknowledgement, approval, or hearing dates, and respond to any queries raised by the Charity Commissioner's office.

Why It Matters

✓Annual returns and audit reports filed with Charity Commissioner on time

✓Trust registration applications prepared and filed end-to-end

✓Change reports for trustee, address, and deed changes filed promptly

✓Property applications (sale, lease, mortgage) prepared with full documentation

✓Charity Commissioner notices and show-cause replies drafted and submitted

✓Audit coordination ensures accounts in correct Charity Commissioner format

✓Annual compliance calendar maintained for all filing deadlines

✓Inquiry and inspection support provided with documentation and representation

Frequently Asked Questions

All public charitable trusts registered under the Bombay Public Trusts Act, 1950 (applicable in Maharashtra, Gujarat, and certain other states) and similar state legislation must file annual returns, audit reports, and change reports with the Charity Commissioner.

The deadline varies by state and the applicable trust legislation. Under the Bombay Public Trusts Act, the annual return must generally be filed within 6 months of the close of the financial year (i.e., by September 30 for a March 31 year-end).

Yes. Charitable trusts with income or expenditure above the prescribed threshold (INR 5,000 under the Bombay Public Trusts Act, though higher thresholds apply in practice) must have their accounts audited by a qualified Chartered Accountant and submit the audit report.

A Change Report must be filed with the Charity Commissioner whenever there is a change in the trustees, the trust's registered address, the nature of the trust's activities, or bank accounts. The report should be filed within the prescribed period (typically 90 days) of the change.

No. Under the Bombay Public Trusts Act and most state trust legislation, a charitable trust cannot sell, mortgage, lease, or otherwise alienate its immovable property without prior sanction from the Charity Commissioner. Any such transaction without permission is void.

The Charity Commissioner can initiate an inquiry into the affairs of a trust on a complaint or suo motu. If mismanagement or breach of trust is found, the Commissioner can remove trustees, appoint a new administrator, or move for cancellation of registration. Legal representation and documentation support are essential in such proceedings.

Need to file your trust's annual return or other Charity Commissioner submission?

We prepare the accounts, coordinate with your auditor, compile the documents, and file all Charity Commissioner submissions on time — complete annual compliance for your trust.