Section 21(1) in Maharashtra Public Trust Rules, 1951
(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.
