Audits Under the Trust Act –
MPT Act 1950, Section 33 Audit, Form IX-C / IX-D, Schedule VIII / IX & Charity Commissioner Compliance
Audits under the Trust Act govern every public charitable and religious trust in Maharashtra. Section 33 of the Maharashtra Public Trusts Act 1950 requires every registered trust to get its accounts audited annually by a Chartered Accountant — and every public trust runs a parallel audit calendar reporting to the Charity Commissioner alongside its Income-tax Act audits.
Overview
End-to-End Trust Audit & Charity Commissioner Compliance
N D Savla & Associates handles complete trust audit and compliance services for charitable trusts, religious trusts, NGOs, and societies registered under the MPT Act 1950 across Maharashtra. We run the Section 33 audit, file Form IX-C and IX-D, prepare Schedule VIII and IX, manage Section 22 change reports, and coordinate parallel Income-tax Act compliance — so the full annual MPT-plus-IT cycle moves on a single coordinated workplan.
The Framework
The MPT Act 1950 Audit Framework
The Maharashtra Public Trusts Act 1950 (formerly the Bombay Public Trusts Act) is the governing law for every public charitable and religious trust in Maharashtra. The Act creates the office of the Charity Commissioner and prescribes registration, audit, and ongoing trust compliance. Sections 32 to 35 deal specifically with audit, accounts, and audit-report submission:
- Section 33(1) — accounts balanced annually on 31 March, or such date as the Charity Commissioner may fix
- Section 33(2) — audit by an independent Chartered Accountant within the meaning of the Chartered Accountants Act 1949
- Section 33(3) — auditor's full access to books, vouchers, and records; trustees must make every record available
- Section 33(4)(a) — Charity Commissioner's power to direct a special audit at any time
- Section 33(4)(b) — State Government's power to exempt small trusts from audit by general or special order
- Rule 19 & Rule 21(1) — Form IX-C audit report; audit completion within six months of books closure
- 2019 Bombay Public Trusts (Second Amendment) Rules — introduction of Form IX-D and digitised filing on the Charity Commissioner's portal
Applicability
Trust Categories Covered Under the Act
The MPT Act covers every public trust active in Maharashtra. The audit obligation cuts across the full non-profit spectrum — charitable trusts, religious trusts, registered societies, and waqfs all fall within the Charity Commissioner's oversight:
- Charitable trusts & NGOs — relief of the poor, education, medical relief, and any object of general public utility; registered with the Charity Commissioner under Section 18
- Religious trusts — temples, maths, mosques, churches, and gurdwaras, with specific provisions for math heads and waqf mutawallis
- Societies registered under the Societies Registration Act 1860 — treated as public trusts where they hold property for charitable or religious purposes; governing body acts as trustees for compliance
- Waqfs — covered alongside charitable and religious trusts under the MPT Act framework
- Audit exemption (Section 33(4)(b)) — State Government may exempt small trusts; exempt trusts still maintain books under Section 32 and file the prescribed signed register
- Special audit (Section 33(4)(a)) — Charity Commissioner may direct a special audit at any time, typically following complaints, irregularities, or large-value matters
- Registration prerequisites — every trust must register under Section 18 with Form II / III and Schedule I Public Trusts Register entry
Every audit-exempt position must be reviewed against current notifications. Our team checks the latest exemption position and registration status at every annual filing.
Core Audit Pillars
Section 33 Audit & The Form IX-C / IX-D Reporting Pack
The Section 33 audit and the resulting reporting pack form the centrepiece of every trust's annual compliance. Since 2019, the entire filing process is digitised — auditors upload Form IX-C, Form IX-D, and the prescribed schedules on the Charity Commissioner's online portal within a fortnight of audit completion.
Section 33 Audit — The Core Requirement
Section 33 requires accounts to be balanced annually on 31 March and audited by a Chartered Accountant who is not interested in or connected with the trust. The auditor has full access to books, vouchers, and records under Section 33(3). Audit work begins immediately after books closure — trial balance, supporting registers, donations, investments, and movable / immovable property registers are reconciled. Rule 21(1) requires audit completion within six months of books closure (30 September for 31 March year-ends), comfortably accommodated through disciplined planning.
Form IX-C & Form IX-D Reporting Pack
Form IX-C is the primary auditor's report under Section 33 read with Rule 19 — confirming books, balance sheet, and income & expenditure account; covering irregularities, income application to trust objects, and movable / immovable property registers. Form IX-D, introduced by the 2019 Amendment Rules, is the Income-tax cross-verification — Section 12AA / 12AB registration, PAN of trustees, Income-tax Return filing status, and surplus reconciliation. Mismatches in Form IX-D frequently trigger Income-tax assessment notices.
Forms & Schedules
The MPT Act Forms & Reporting Streams
Multiple forms and schedules support the trust audit and ongoing compliance — each serving a distinct reporting purpose. Complete form management is critical for every trust, and our team coordinates the full reporting pack on a single workplan each year.
Primary audit report under Section 33 + Rule 19; covers books, balance sheet, irregularities, income application, and property registers.
2019 addition certifying Section 12AA/12AB registration, trustee PANs, ITR filing, and surplus reconciliation between MPT and IT records.
Prescribed format under Rule 17 showing the trust's liabilities and assets at 31 March; filed annually with the audit.
Prescribed Income & Expenditure Account capturing trust receipts and expenditure; reconciled to books and supporting registers.
Captures income liable to 2% contribution to the Public Trusts Administration Fund under Section 58 + Rule 32; filed with audit.
Trustee, property, or object changes reported to the Charity Commissioner within 90 days of the change; filed online post-2019.
Compliance & Risk Anchors
Trust Compliance Beyond the Audit
Trust compliance under the MPT Act extends well beyond the annual audit. Trustees must file change reports, manage property registers, maintain investment compliance, and contribute to the Public Trusts Administration Fund. Our methodology is built around the five compliance and risk anchors below.
Section 33(4)(a) Special Audit Response
The Charity Commissioner can direct a special audit at any time — typically following complaints, irregularities, or large-value matters. The special audit follows the same procedure as a regular Section 33 audit, with prescribed fees. Prompt response remains essential to avoid wider scrutiny.
Section 22 Change Report Discipline
Every change in trustees, property, objects, or registered particulars must be reported within 90 days. Late change reports attract penalty and create audit complications down the line. Proactive change-report filing keeps the trust's register current and clean.
Section 35 Investment & Section 36 Alienation
Trust funds must be invested in public securities defined under Section 2(12). Alienation of immovable property requires the Charity Commissioner's prior permission under Section 36. Movable and immovable property registers are verified by the auditor and any defects reported in Form IX-C.
Section 22A De-Registration Risk
The Charity Commissioner can de-register a trust that fails to file audit or change reports for five years. De-registration freezes trust property, with the regional office able to take charge. Calendar discipline remains the cheapest insurance against this severe outcome.
Integrated MPT & Income-tax Coordination
Form IX-D mismatches feed directly into Income-tax assessment notices. Both audits run on the same books and financial year, so coordinated single-firm coverage of MPT (Form IX-C/IX-D, Schedules) and IT (Section 12AB, Form 10B / 10BB, ITR filing) prevents reconciliation issues and protects exemption claims.
Trust Audit & Charity Commissioner Filing Coming Up? Run MPT & Income-tax Compliance Under One Coordinated Team.
N D Savla & Associates handles Section 33 audit, Form IX-C and IX-D filings, Schedule VIII / IX / IX-C preparation, change reports, and parallel Income-tax Act trust audit — all aligned to one annual calendar. Reach out to discuss your trust's audit requirements.
Ready to plan your trust's annual audit calendar?
Talk to our team about Section 33 audit, Form IX-C / IX-D filings, Schedule VIII / IX preparation, and integrated Income-tax Act trust compliance — under one workplan.
Get in TouchF.A.Q.
Section 33 of the Maharashtra Public Trusts Act 1950 mandates annual audit of every public trust. Specifically, the accounts must be balanced on 31 March each year and audited by a Chartered Accountant. Additionally, the auditor must be independent — not interested in or connected with the trust. Furthermore, the audit produces Form IX-C audit report along with Schedule VIII and Schedule IX. Moreover, the audit feeds the Public Trusts Administration Fund contribution computation. Therefore, Section 33 audit is the central compliance for every Maharashtra public trust.
Section 33(2) restricts the audit to qualified Chartered Accountants. Specifically, only a CA within the meaning of the Chartered Accountants Act 1949 can audit a public trust under the MPT Act. Additionally, the State Government can authorise other persons subject to conditions. Furthermore, the auditor must not be interested in or connected with the trust — ensuring full independence. Moreover, our team handles every trust audit through practising CAs. Therefore, audit independence is the foundation of every Section 33 engagement.
The two audits target different regulators and purposes. Specifically, the MPT Act audit reports to the Charity Commissioner under state law and produces Form IX-C and IX-D. Additionally, the Income-tax Act trust audit reports to the Income-tax Department under Section 12A(b)(ii) and produces Form 10B or Form 10BB. Furthermore, both audits typically run on the same financial year and use the same books. Moreover, Form IX-D specifically cross-verifies the IT compliance. Therefore, our Audits Under the Income-tax Act engagement covers the IT side.
Form IX-D was introduced by the 2019 Bombay Public Trusts (Second Amendment) Rules. Specifically, the form requires the auditor to certify Income-tax compliance details — Section 12AA/12AB registration, PAN of trustees, and Income-tax Return filing status. Additionally, the form addresses surplus income shown to the Charity Commissioner versus Income-tax Return. Furthermore, the digital filing creates a data trail for the Income-tax Department. Moreover, mismatches trigger assessment notices. Therefore, integrated Tax Health Check of trust positions becomes essential.
These three schedules are the prescribed financial statement formats. Specifically, Schedule VIII is the Balance Sheet showing liabilities and assets. Additionally, Schedule IX is the Income & Expenditure Account capturing trust receipts and expenditure. Furthermore, Schedule IX-C captures income liable to 2% contribution to the Public Trusts Administration Fund under Section 58. Moreover, the auditor must follow these prescribed formats strictly. Therefore, accurate schedule preparation supports every audit and contribution computation.
Rule 21(1) requires the audit to be completed within six months of books closure. Specifically, audit completion deadline is 30 September each year for trusts following the 31 March year-end. Additionally, the auditor must upload Form IX-C, Form IX-D, and schedules within a fortnight of audit completion. Furthermore, late filing attracts penalty and may trigger de-registration after five years of continuous default. Moreover, our team plans every engagement to deliver well within this timeline. Therefore, calendar discipline avoids every late-filing risk.
Continuous non-filing has serious consequences. Specifically, the regional Charity Commissioner office can charge late filing penalty. Additionally, Section 22A allows de-registration after five years of continuous default. Furthermore, de-registration freezes trust property and the regional office can take charge. Moreover, the Income-tax Department uses Form IX-D mismatches to trigger assessment proceedings. Therefore, our Reassessment Defence team handles related Income-tax follow-ups. Therefore, prompt annual filing is the cheapest compliance discipline.
