Documents requirements and filing under Maharashtra Public Trusts Act

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Documents requirements and filing under Maharashtra Public Trusts Act

 

Documents required to be filed

Period Prescribed Form Procedures
Application for registration of the Trust (Sec. 18, Rule 6) Within 3 months of creation of the Trust. Schedule II (a) Application in the prescribed form; (b) Instrument (Trust Deed); (c) Affidavit;
(d) Consent letter; (e) No objection for use of address and address proof;
(f) Notice in Newspaper; (g) List of all the Trustees and their identity proof
Application for registration of the Society under the Societies Registration Act, 1860 and Maharashtra Public Trust Act, 1950. Within 6 months of creation of the Trust. Schedule II UNDER THE SOCIETY REGISTRATION ACT, 1860:

(1) Memorandum of Association and Rules & Regulations; (2) Resolution of all the members.
(3) Consent Letter of members; (4) Authority letter; (5) NOC of the Owner of the premises to use the same as the registered address of the captioned Society; (6) Affidavit; (7) Schedule I;
(8) Schedule II; (9) Schedule VI; (10) List of Managing Committee members with their ID and Address proof.

UNDER THE MAHARASHTRA PUBLIC TRUST ACT, 1950:

(1) Schedule II; (2) Memorandum of Association and Rules & Regulations; (3) Consent Letter;
(4) Authority Letter; (5) Letter of exemption from publication; (6) Resolution of all members;
(7) NOC of the Owner of the premises to use the same as the registered address of the
captioned Society; (8) Affidavit; (9) List of Managing Committee members with their ID and Address proof.

Application for registration of a trust created by will (Sec. 29) Within 1 month of granting of probate/within 6 months of Testator’s death whichever is earlier. Schedule II Application must be signed and affirmed by the applicant, and to be accompanied by a true copy of the Will and above procedures must be followed.
Memorandum of particulars of immovable properties [Sec. 18(7), Rule 6(7)] Within 3 months of creation of the Trust. Schedule II-A Memorandum to be signed and affirmed by a trustee.
Change (Sec. 22 and Rule 13) Within 90 days of the occurrence of change. Schedule III To be signed and affirmed by a trustee. It must be ensured that changes are communicated within 90 days and thereafter it is the responsibility of the trustee to follow-up and get the order of the changes. Changes for the appointment of the new trustees will be filed along with the notice of meeting, resolution, attendance sheet for the meeting, invitation letter, consent letter and Affidavit as well as for Deletion of name of trustee to be filed with letter of resignation, death certificate, Affidavit, No Objection letter and other relevant documentary evidence. Please note that the change report to be filed is to be approved by the Superintendent and only thereafter the change report can be filed.
Change (Section 22(1A), Rule 13(1A)) relating to Immovable property Within 90 days of the occurrence of change. Schedule III-A Change schedule to be signed and affirmed by a trustee along with relevant documents of the property, how the property has come to the trust, Name and address of previous owner, Publication in newspaper, Copy of 7/12 of the property, Evidence Affidavit and audited accounts for last three years.
Budget (Sec. 31A, Rule 16A) At least 1 month before commencement of each accounting year. Schedule VII-A If annual income exceeds ₹ 5,000/- for public religious trusts and ₹ 10,000/- for other trusts, then to file budget by making adequate provisions for carrying out the objects of the trust, and for the maintenance and preservation of the trust property.
Accounts and Audit (Secs. 32, 33(2), 33(4), 34, Rules 17, 21) Accounts to be audited within 6 months from close of accounting year. Schedule VIII for Balance Sheet and Schedule IX for Income & Expenditure Schedule IX-C for Statement of Contribution Trust exempted from requirements of audit is required to file accounts in Schedules IX-A &
IX-B. It is auditors duty to prepare Balance Sheet and Income & Expenditure A/c and forward the same along with a copy of his report to the trustee who in turn will forward the full set of audited accounts in the Office of Charity Commissioner within the fortnight of completion of audit. The trust having an annual income of ₹ 15,000/- or less is exempt from audit.
Power of CC to frame the scheme for proper management or administration
(S. 50A(1)).
  • Application u/s. 50A of the MPT Act, 1950. \
  • Notice of the meeting, certified by the trustee.
  • Minutes of the meeting, certified by the trustee.
  • Copy of the Scheme.
  • Comparative Statement.
  • Audited accounts of last three years.

 

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