Section 21 in Maharashtra Public Trust Rules, 1951
21. Time for audit and submission of the audit report, etc. under section 34.
(1)[Unless exempted under clause (b) of subsection (4) of section 33 from requiring the accounts to be audited, the trustee shall get] [Substituted by Notification No. 13337/P, dated 2nd June 1972.] the accounts audited within six months of the date of balancing the accounts under subsection (1) of section 33, and the auditor [shall submit] [Substituted for 'shall forward' by Notification No. BPT-1117/C.R. 59/Desk XV, dated 15.5.2019.] a copy of the balance sheet and the income and expenditure account along with his audit report to the Deputy or Assistant Charity Commissioner within a fortnight of the audit [online on the Official Website of the Charity Commissioner] [Inserted by Notification No. BPT-1117/C.R. 59/Desk XV, dated 15.5.2019.].The Deputy or Assistant Charity Commissioner may, however, for sufficient reason, grant extension of time.(1A)[ Where any trustee are entitle to file statements of accounts in the form of Schedules IXA and IXB hereto by virtue of any exemption granted under clause (b) of subsection (4) of section 33, they shall file such statements with the Deputy or Assistant Charity Commissioner within a period of three months from the date of balancing the accounts.(1B)Where any trustees are exempted from filing any such statements of accounts under the provision of section 33 referred to in the last preceding sub-rule, they shall file an affidavit as to the extent of their income with the Deputy Charity Commissioner or Assistant Charity Commissioner of the Region, within a period of three months from the date of balancing the accounts.] [Inserted by Notification No. 13337/P, dated 2nd June 1972.](2)In every Public Trusts Registration Office or Joint Public Trusts Registration Office there shall be maintained a register of such audit reports received under sub-rule (1) in the form of Schedules X hereto.
