Section 41B explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
This article explains the Maharashtra Public Trusts Act, 1950 as it applies in the State of Maharashtra, formerly the Bombay Public Trusts Act, 1950. Section 41B lets the Charity Commissioner or a Deputy or Assistant Charity Commissioner institute an inquiry into charities, a particular charity or a class of charities, on a written complaint from a person interested or on their own motion, and sets out how the inquiry is held, how evidence is taken and what happens to the report.
This article explains section 41B as amended up to Maharashtra Act No. XXXVI of 2018 (in force 21 May 2018), per the official text of the Law and Judiciary Department modified up to 19 December 2018. Maharashtra amended the Act again in 2019, 2020, 2024 and 2025; the amending texts consulted do not change this section, but the current text should be checked on the Charity Commissioner's website before relying on it.
On a written complaint from any person having interest in a public trust, or suo motu, the Charity Commissioner or the Deputy or Assistant Charity Commissioner may institute an inquiry into charities generally, a particular charity or a class of charities. The officer may summon persons and documents, take evidence on oath or affirmation, and the inquiry ends with a report to the Charity Commissioner, who may act if there is a prima facie case against the trustees.
Sub-section (1): who may start an inquiry, and how
"On receipt of a complaint in writing from any person having interest in respect of any public trust or suo motu the Charity Commissioner or Deputy or Assistant Charity Commissioner may institute an inquiry with regard to charities or a particular charity or class of charities either generally, or for particular purposes."
| Feature | Text |
|---|---|
| Trigger 1 | A complaint in writing from any person having interest in respect of any public trust |
| Trigger 2 | Suo motu (on the officer's own motion) |
| Officers | The Charity Commissioner, or a Deputy or Assistant Charity Commissioner |
| Scope | Charities, a particular charity, or a class of charities |
| Purpose | Either generally, or for particular purposes |
The complaint must be in writing and from a person having interest. The power is "may": the officer is not bound to open an inquiry on every complaint. Section 41B was inserted by Mah. 20 of 1971, s. 29, as the footnote to sections 41A to 41E prints. The same complaint route appears in Sections 38 and 39, where a complaint leads the Deputy or Assistant Charity Commissioner to call for an explanation. A trustee who has received a notice in such a matter can use reply to legal notice support.
Sub-section (2): who holds the inquiry
"The officers aforesaid may either hold the inquiry themselves, or entrust such inquiry to the officer authorised under sub-section (1) of section 37." So the inquiry can be held by the officer who ordered it or by an officer authorised by the State Government under Section 37.
Sub-sections (3) to (5): attendance, evidence and expenses
- Notice to attend (3). The officer holding the inquiry "may, by notice, require any person to attend at a specified time and place and give evidence or produce documents in his custody or control which relate to any matter in question at the inquiry". The notice can go to any person, not only trustees.
- Oath or affirmation (4). "Evidence may be taken on oath" and the person holding the inquiry may administer an oath under "10 of the Indian Oaths Act, 1873", or may instead require a solemn affirmation and a signed declaration of the truth. The Indian Oaths Act, 1873 is named as printed; check the law now in force on oaths and affirmations before relying on it.
- Expenses (5). "The necessary expenses of any person of his attendance to give evidence or produce documents for the purpose of the inquiry shall be paid in the manner prescribed." The manner is in the rules, which are not set out in this article.
A person who receives a notice should attend, bring the documents asked for, and keep a copy of what is produced.
Sub-sections (6) to (8): the report and what follows
- (6) After the inquiry, the person holding it (not being the Charity Commissioner) "shall submit his report to the officer who entrusted such inquiry to him".
- (7) The Deputy or Assistant Charity Commissioner of the region "shall submit his own report or report received by him under this section to the Charity Commissioner or he may, proceed under section 38, if necessary, or send a copy of the report to the Charity Commissioner with his remarks thereon". The Charity Commissioner "may, if he is satisfied that there is a prima facie case against the trustees, take such steps as are necessary under the provisions of this Act."
- (8) The Charity Commissioner "may himself also call for the proceedings of any inquiry made under this section for such action as he may think fit."
So the route is: complaint or suo motu start, inquiry by the officer or an authorised officer, report up to the Charity Commissioner, and then either the explanation route of section 38 or steps under the Act if there is a prima facie case. The next steps may include directions under Section 41A or action against a trustee under Section 41D, which expressly refers to "a report under section 41B".
Illustration. A donor in Nashik writes to the Assistant Charity Commissioner complaining that a trust running a public library, funded by donations, is spending funds on a trustee's family. The officer institutes an inquiry and entrusts it to an authorised Inspector. The Inspector issues notices to two trustees and the accountant to attend with documents, takes their statements on oath and submits a report. The Assistant Charity Commissioner sends it to the Charity Commissioner with his remarks. The Charity Commissioner, satisfied that there is a prima facie case, takes the steps the Act allows.
Need help in an inquiry?
If your trust or a trustee has received a notice in an inquiry under section 41B, our team can review the notice, assemble documents and prepare a reply. Contact us for reply to legal notice support.
Key takeaways
- A written complaint from a person having interest, or the officer's own motion, can start an inquiry into charities (s.41B(1)).
- The Charity Commissioner or a Deputy or Assistant Charity Commissioner may hold it or entrust it to an authorised officer.
- Persons can be required to attend and produce documents; evidence may be taken on oath or affirmation; necessary expenses are paid as prescribed.
- The report goes to the Charity Commissioner; if there is a prima facie case against the trustees he may take the steps the Act allows.
- The Indian Oaths Act, 1873 is named as printed; check the law now in force.
Read next
- Section 37: inspection and supervision of public trusts
- Section 41D: suspension, removal and dismissal of trustees
- Sections 38 and 39: explanation on the audit report and the report to the Charity Commissioner
- Section 41A: directions for proper administration
Disclaimer: Based on the Maharashtra Public Trusts Act, 1950 as modified up to 19 December 2018 in the official text of the Law and Judiciary Department, Government of Maharashtra, as consulted on 3 October 2026. Maharashtra amended the Act again in 2019, 2020, 2024 and 2025; the current text, the Maharashtra Public Trusts Rules and the Charity Commissioner's circulars should be checked. This article is general information, not legal advice; check the official text before acting.