Maharashtra Trust Accounts Filing Extended to 30 November 2026
The Charity Commissioner, Maharashtra has given a final extension up to 30 November 2026 for trusts to file their audited accounts online. Here is what the circular says, what it does not cover, and how it connects to your trust's Income Tax filings (Form 10B / 10BB and ITR-7), explained in plain language for trustees.
🗓️ Your Trust's Key Dates This Season
Good news for trustees across Maharashtra: the Office of the Charity Commissioner has extended the last date for filing trust accounts online on charity.maharashtra.gov.in to 30 November 2026. Normally these accounts must be filed within six months of the year-end, which means by 30 September.
Before you relax, there is one thing to understand. This extension comes from the Charity Commissioner, a State authority, and applies only to filings under the Maharashtra Public Trusts Act. It does not change the dates set by the Income Tax Department. Your trust's Income Tax audit report (Form 10B or 10BB) is still due by 21 October 2026, and its Income Tax Return (ITR-7) by 21 November 2026. Both of these come before the new Charity Commissioner date. This article explains both sets of rules in simple language so that no trustee misses either one.
The Official Circular — Circular No. 625/2026
The circular was issued in Marathi. Below are the original document, its key details, and an English translation.
English translation"All trustees of registered trusts are hereby informed that, excluding permission cases under Section 41-C, a final extension up to 30 November 2026 is being granted for submitting the accounts for the financial year 2026-2027 online on the Charity Organisation's website charity.maharashtra.gov.in. All district-level offices should take note of this."
मूळ मजकूर: "सर्व नोंदणीकृत न्यासांच्या विश्वस्तांना सूचित करण्यात येते कि, कलम 41-क अन्वये परवानगी प्रकरणे वगळता, सन २०२६-२०२७ या आर्थिक वर्षाची हिशोबपत्रके धर्मादाय संघटनेच्या charity.maharashtra.gov.in या संकेतस्थळावर ऑनलाईन पद्धतीने जमा करण्यासाठी दि. ३० नोव्हेंबर २०२६ पर्यंत अंतिम मुदतवाढ देण्यात येत आहे. सर्व जिल्हास्तरीय कार्यालयांनी याची नोंद घ्यावी."
🔎 Which year's accounts? Our reading of the circular
The circular refers to accounts of "सन २०२६-२०२७" (2026-27). Financial Year 2026-27 is still running and will end only on 31 March 2027, so its accounts cannot be audited yet. The accounts being filed right now are for the year ended 31 March 2026 (FY 2025-26), filed during 2026-27. Earlier circulars in the same series worked the same way: Circulars 620/2025 and 621/2025 extended FY 2024-25 accounts to 31 October 2025 and then 30 November 2025. We therefore read this extension as covering your FY 2025-26 audited accounts. If your trust is in doubt, confirm with your district Charity Commissioner's office.
Verification: the circular is issued on the official letterhead of the Charity Commissioner's office (Sasmira Building, Worli, Mumbai) and signed by the sitting Charity Commissioner, Shri Amogh Kaloti, who took charge in February 2024. Its numbering follows the office's 2025 extension circulars (620/2025 and 621/2025). Trustees can also check the "Circulars" section of charity.maharashtra.gov.in.
What the Extension Means for Your Trust
In plain words: who gets extra time, who does not, and what stays the same.
✅ Who gets extra time
- Every public trust registered with the Charity Commissioner in Maharashtra: charitable, religious, educational and medical trusts, as well as societies also registered as trusts
- For filing the audited accounts (balance sheet, income & expenditure account and audit report) online
- The new last date is 30 November 2026
❌ Who does NOT get extra time
- Section 41-C permission cases: Section 41-C of the Maharashtra Public Trusts Act requires anyone collecting money from the public for a religious or charitable purpose to obtain the Charity Commissioner's permission and account for the collection. This is common for Ganeshotsav and Navratri mandals and for relief-fund appeals. The accounts for such collections follow the terms of their own permission.
- Trusts registered outside Maharashtra
⚠️ This extension does NOT change your Income Tax dates
The Charity Commissioner and the Income Tax Department are two separate authorities working under two separate laws. The extension to 30 November applies only to the Charity Commissioner filing. For Income Tax:
- Form 10B / 10BB (Income Tax audit report) is due by 21 October 2026
- ITR-7 (the trust's Income Tax Return) is due by 21 November 2026
These dates were themselves extended by the CBDT (Circular No. 07/2026 dated 28 September 2026). Both fall before 30 November. Your Chartered Accountant must finish the audit before 21 October anyway, so the practical plan is to file with the Charity Commissioner at the same time rather than wait until the end of November.
One Trust, Two Laws, Two Filings — Explained Simply
Many trustees think "the audit" is a single filing. A Maharashtra trust actually answers to two different authorities, and each needs its own report.
| Point | Charity Commissioner (State) | Income Tax Department (Central) |
|---|---|---|
| Why it matters | Keeps the trust legally registered and in good standing, and protects the trust and its trustees. | Keeps the trust's income tax-free, and lets donors claim 80G deductions. |
| Law | Maharashtra Public Trusts Act, 1950 (MPT Act) | Income-tax Act, 1961 — Sections 11, 12, 12A, 12AB and 139(4A) (for this year) |
| What is filed | Audited Balance Sheet (Schedule VIII), Income & Expenditure Account (Schedule IX) and the auditor's report | Audit report in Form 10B or Form 10BB, then the return in ITR-7 |
| Where | charity.maharashtra.gov.in | incometax.gov.in (e-filing portal) |
| Who prepares it | Chartered Accountant (auditor under Section 33/34) | Chartered Accountant (Form 10B/10BB); the trust files ITR-7 with its CA's help |
| Due date this year | 30 November 2026 (extended from 30 September) | 21 October 2026 (Form 10B/10BB) and 21 November 2026 (ITR-7) |
| If missed | Notices from the Charity Commissioner's office and possible penal action under the MPT Act; the trust's compliance record is affected | The trust can lose its tax exemption for the year and be taxed on its whole income, plus interest and fees |
What the Maharashtra Public Trusts Act Requires
The main duties every trustee in Maharashtra should know, without the legal jargon.
| Section | Duty | What it means for you |
|---|---|---|
| Section 32 | Keep regular accounts | Maintain proper books (cash book, bank book, ledger), with receipts for every donation and vouchers for every payment. Trustees are personally responsible for this. |
| Section 33 | Annual audit | Close the accounts every year (usually on 31 March) and have them audited by a Chartered Accountant, ordinarily within six months, i.e. by 30 September. This year's filing date is now 30 November 2026. |
| Section 34 | Auditor's report | The auditor prepares the balance sheet and income & expenditure account in the prescribed formats (Schedules VIII and IX) and reports any irregularities. This report is what gets filed online. |
| Section 22 | Report changes | Any change in trustees, address or trust property must be reported to the Charity Commissioner through a "Change Report" within 90 days of the change. |
| Section 36 | Permission for property deals | Selling, gifting, mortgaging or long-term leasing of the trust's immovable property needs the Charity Commissioner's prior sanction. |
| Section 41-C | Permission for public collections | Anyone collecting money from the public for a religious or charitable cause (festival mandals, relief appeals, and so on) needs permission and must account for the collection. Not covered by this extension. |
| Section 58 | Annual contribution | Trusts pay a yearly contribution to the Public Trusts Administration Fund, calculated on their gross annual income as prescribed. Your CA computes it along with the audit. |
| Section 66 | Penalties | Failing to maintain accounts, get them audited or file them can lead to penal action against the trustees. |
Planning to register a new trust or society? Our guide to 12A / 12AA / 80G Registration covers the Income Tax side of setting up a charity.
Income Tax for Charitable Trusts — Form 10B, 10BB & ITR-7
A trust registered under Section 12A/12AB does not pay tax on the income it uses for charity, but only if it follows the conditions. Three conditions matter most every year: spend at least 85% of income on the trust's objects, get the accounts audited in the right form, and file ITR-7 on time.
1. The 85% rule — spend what you receive
A registered trust must apply (spend) at least 85% of its income on its charitable or religious objects in India during the year. The remaining 15% can be kept aside freely. If the trust needs to save more for a specific project, it can accumulate up to 5 years' worth by filing Form 10. Where income could not be spent because it was received late or not received at all, Form 9A lets the trust spend it in the following year. Both forms must be filed before the ITR, within the prescribed time.
2. The Income Tax audit report — Form 10B or Form 10BB?
If the trust's total income, before claiming the exemption, exceeds the basic exemption limit, its accounts must be audited under the Income-tax Act, and the CA files the audit report online. Which form applies:
Form 10B — larger or foreign-linked trusts
- Total income (before exemption) is more than ₹5 crore, or
- The trust received any foreign contribution (FCRA funds), or
- The trust applied any income outside India
Form 10BB — all other trusts
- Most local charitable and religious trusts, schools and NGOs in Maharashtra
- The same test applies to institutions approved under Section 10(23C)
- Due date this year: 21 October 2026
⏰ Why Form 10B / 10BB is the deadline that really matters
The Income Tax audit report is due one month before the ITR due date. With ITR-7 extended to 21 November 2026, Form 10B/10BB falls due on 21 October 2026. If it is not filed on time, the law allows the Income Tax Department to deny the entire exemption for the year, so all of the trust's income becomes taxable. Relief after that point is possible only through a condonation application, which is time-consuming and not guaranteed. See how this played out for Form 10AB in CBDT Circular No. 06/2026: Delay in Filing Form 10AB Condoned.
3. ITR-7 — the trust's Income Tax Return
ITR-7 is the return form for trusts, NGOs, religious and charitable institutions, and similar bodies claiming exemption. For trusts whose accounts are audited, the due date for AY 2026-27 (FY 2025-26) is 21 November 2026, extended from 31 October by the CBDT. The ITR must match the audited accounts and the audit report exactly, including the 85% calculation, Form 10/9A details, and the list of donations and corpus funds. For a step-by-step explanation, read our ITR-7 Explained Simply: A Trustee's Guide.
Other Income Tax duties of a trust
- Books of account: maintain the books prescribed in Rule 17AA, including donor-wise records
- Form 10BD / 10BE: 80G-registered trusts must file a donation statement and issue donor certificates by 31 May every year
- Renewal: 12AB and 80G registrations are time-bound (usually 5 years), and the renewal application must be filed at least 6 months before expiry
Good habits that protect the exemption
- Accept large donations by cheque, UPI or bank transfer. Donors cannot claim 80G on cash donations above ₹2,000.
- Record the name, address and PAN of donors wherever possible
- Avoid payments to trustees or their relatives beyond reasonable, documented amounts
📘 Looking ahead: the new Income-tax Act, 2025
This year's filings (FY 2025-26 / AY 2026-27) still follow the Income-tax Act, 1961, using Forms 10B/10BB and ITR-7. From Tax Year 2026-27 (income from 1 April 2026), charitable trusts come under the new Income-tax Act, 2025, which groups these rules under provisions for "registered non-profit organisations" with renumbered sections and forms. The core principles of registration, applying income to charitable objects, audit and a timely return remain the same, and we will cover the changes before that filing season.
Source: Income-tax Act, 1961 — Sections 11, 12, 12A(1)(b), 12AB, 80G and 139(4A); Income-tax Rules, 1962 — Rules 16CC, 17B and 17AA; CBDT Circular No. 07/2026 dated 28 September 2026 (ITR due date for audit cases extended to 21 November 2026; audit reports to 21 October 2026).
Complete Compliance Timeline for Trusts — FY 2025-26
All the dates in one place, in the order they fall.
| Due Date | Filing | Authority | What to do |
|---|---|---|---|
| 31 May 2026 | Form 10BD / 10BE (FY 2025-26) | Income Tax | Already passed: donation statement and donor certificates for donations received in FY 2025-26 (80G trusts). If it was missed, file it now. The late fee is ₹200 per day under Section 234G, a penalty under Section 271K may also apply, and donors cannot claim their 80G deduction until it is filed. |
| 30 Sep 2026 | Audited accounts (original date) | Charity Commissioner | Original due date, now extended to 30 November 2026. |
| 21 Oct 2026Wednesday | Form 10B / 10BB | Income Tax | CA uploads the Income Tax audit report and the trust accepts it on the e-filing portal (extended from 30 September). |
| 21 Nov 2026Saturday | ITR-7 | Income Tax | File the trust's Income Tax Return (extended from 31 October). Form 10 / 9A, where needed, must be filed before the ITR. |
| 30 Nov 2026Monday | Audited accounts + audit report | Charity Commissioner | Final extended date (Circular 625/2026) for online filing on charity.maharashtra.gov.in. Not applicable to Section 41-C permission cases. |
| Within 90 days | Change Report (Section 22) | Charity Commissioner | Whenever trustees, address or property change. |
| 31 May 2027 | Donation statement & donor certificates (FY 2026-27) | Income Tax | Next cycle, for the current year: donations received during FY 2026-27 (1 April 2026 – 31 March 2027) by 80G trusts. This is Form 10BD/10BE under the 1961 Act; the form numbers may change under the new Income-tax Act, 2025. |
Tracking every business and tax deadline this month? See our October 2026 Due Dates calendar.
Common Mistakes Trustees Make
We see these every year. Each one is easy to avoid.
- "The date is extended, so everything is extended." Only the Charity Commissioner filing moved to 30 November. The Income Tax audit report (21 October) and ITR-7 (21 November) have their own dates.
- Filing with one authority and forgetting the other. Filing ITR-7 does not mean the accounts have reached the Charity Commissioner, and the reverse is also true. Keep the acknowledgement for each filing.
- Handing over papers at the last minute. The audit needs bank statements, donation receipts, vouchers, FD certificates and minutes of meetings. Give them to your CA now, not in mid-November.
- Not accepting the audit report on the portal. On the Income Tax portal, the trust must log in and accept the Form 10B/10BB that the CA uploaded. Until it is accepted, it is not treated as filed.
- Ignoring the 85% rule. Unspent income that has not been accumulated through Form 10 can become taxable.
- Forgetting the Change Report. If trustees change and no Change Report is filed, the Charity Commissioner's records do not match reality, which causes trouble with banks, property deals and renewals.
- Missing the 12AB / 80G renewal. Registrations expire. Put the renewal date in the trust's calendar.
📝 मराठी सारांश (Summary in Marathi)
धर्मादाय आयुक्त, महाराष्ट्र राज्य यांनी परिपत्रक क्र. ६२५/२०२६ (दि. २९/०९/२०२६) अन्वये सर्व नोंदणीकृत सार्वजनिक न्यासांना हिशोबपत्रके charity.maharashtra.gov.in या संकेतस्थळावर ऑनलाईन जमा करण्यासाठी ३० नोव्हेंबर २०२६ पर्यंत अंतिम मुदतवाढ दिली आहे. कलम ४१-क अंतर्गत परवानगी प्रकरणांना ही मुदतवाढ लागू नाही. लक्षात ठेवा — धर्मादाय आयुक्तांची ही मुदतवाढ आयकर तारखांना लागू होत नाही: आयकर लेखापरीक्षण अहवाल (फॉर्म 10B / 10BB) २१ ऑक्टोबर २०२६ पर्यंत आणि ITR-7 २१ नोव्हेंबर २०२६ पर्यंत दाखल करणे आवश्यक आहे.
✅ Trustee's Action Checklist
Follow this order and your trust stays compliant under both laws.
- This week: Hand over all FY 2025-26 records to your CA: bank statements, donation receipts, payment vouchers, FD and investment certificates, fixed asset details and trustee meeting minutes.
- Before 15 October: Confirm with your CA whether the trust needs Form 10B or Form 10BB, and whether Form 10 / 9A is needed for unspent income.
- By 21 October 2026: Make sure the Form 10B / 10BB audit report is uploaded and accepted on the Income Tax portal.
- By 21 November 2026: File ITR-7 and keep the acknowledgement (ITR-V). Verify it electronically.
- By 30 November 2026: File the audited accounts and audit report on charity.maharashtra.gov.in and keep the online acknowledgement. Better still, file them together with your Income Tax work.
- Any time a change happens: File a Change Report within 90 days.
- Diary for 2027: Donation statement and donor certificates by 31 May, and your 12AB/80G renewal date.
📌 Key takeaway: The Charity Commissioner's extension to 30 November 2026 is welcome relief, but it is the last of your trust's three deadlines this season, not the first. Plan around the Income Tax dates: finish the audit and file Form 10B/10BB by 21 October, file ITR-7 by 21 November, and file the same audited accounts with the Charity Commissioner soon after. One audit, done early, keeps both authorities satisfied and protects the trust's tax exemption.
❓ Frequently Asked Questions
What is the new last date for filing trust accounts with the Charity Commissioner, Maharashtra?
By Circular No. 625/2026 dated 29 September 2026, the Charity Commissioner, Maharashtra has granted a final extension up to 30 November 2026 for filing trust accounts online on charity.maharashtra.gov.in.
Does the Charity Commissioner's extension also extend Form 10B / 10BB and ITR-7?
No. The Charity Commissioner's extension applies only under the Maharashtra Public Trusts Act. For Income Tax, Form 10B/10BB is due by 21 October 2026 and ITR-7 by 21 November 2026, as separately extended by CBDT Circular No. 07/2026.
Which trusts are not covered by the 30 November 2026 extension?
The circular excludes permission cases under Section 41-C of the Maharashtra Public Trusts Act, which covers the collection of funds from the public for religious or charitable purposes with the Charity Commissioner's permission. Accounts of such collections follow the terms of their own permission.
What is the difference between Form 10B and Form 10BB?
Form 10B applies if the trust's total income before exemption exceeds ₹5 crore, if it received foreign contribution, or if it applied income outside India. All other trusts and institutions use Form 10BB.
What happens if a trust does not file Form 10B / 10BB on time?
Filing the audit report by the due date is a condition for claiming exemption. If it is not filed on time, the exemption for that year can be denied and the trust's entire income may become taxable. Relief is available only through a condonation application, which is not guaranteed.
Who must file ITR-7?
ITR-7 is filed by trusts, NGOs, religious and charitable institutions, and similar bodies claiming exemption under Sections 11/12 or 10(23C). For audited trusts, the due date for AY 2026-27 is 21 November 2026.
Is the Charity Commissioner's audit different from the Income Tax audit?
Yes. They are separate reports under separate laws. The Charity Commissioner's audit is in the formats prescribed under the Maharashtra Public Trusts Act (Schedules VIII and IX). The Income Tax audit is in Form 10B or 10BB. They are usually done by the same CA from the same books.
The circular says "2026-2027". Which year's accounts does it cover?
FY 2026-27 is still running, so the accounts being filed now are for the year ended 31 March 2026 (FY 2025-26), filed during 2026-27. This matches earlier extension circulars. If in doubt, confirm with your district Charity Commissioner's office.
🤝 Let Us Handle Your Trust's Audit and Filings
Charity Commissioner audit, Form 10B/10BB, ITR-7, 12AB/80G registration and renewal: complete compliance for trusts and NGOs from one Mumbai CA firm.
📞 Book a Consultation
