3. Appointment and incorporation of treasurer of Charitable Endowments 18
3A. De nition of “appropriate Government”, etc. 18
4. Orders vesting property in treasurer 19
5. Schemes for administration of property vested in the treasurer 20
6. Mode of applying for vesting orders and schemes 21
7. [Omitted by the Government of India (Adaptation of Indian Laws) Order, 1937, w.e.f. 1-4-1937] 23
8. Bare trusteeship of treasurer 23
9. Annual publication of list of properties vested in treasurer 23
10. Limitation of functions and powers of treasurer 24
11. Provision for continuance of of ce of treasurer in certain contingencies 25
12. Transfer of property from one treasurer to another 25
13. Power to make rules 26
14. Indemnity to Government and treasurer 26
15. Saving with respect to Advocate General and Of cial Trustee 27
16. [Omitted by the Devolution Act, 1920] 27
RELIGIOUS ENDOWMENTS ACT, 1863
1. [Repealed by the Repealing Act, 1870 (14 of 1870)]
2. Interpretation clause
3. Government to make special provision respecting mosques, etc. 32
4. Transfer to trustees, etc., of trust-property in charge of Revenue Board 32
5. Procedure in case of dispute as to right of succession to vacated trusteeship 33
6. Rights, etc., of trustees to whom property is transferred under section 4 33
7. Appointment of committees 33
8. Quali cations of member of committee
9. Tenure of of ce
10. Vacancies to be lled
11. No member of committee to be also trustee, etc. of mosque, etc.
12. On appointment of committee, Board and local agents to transfer property
13. Duty of trustee, etc., as to accounts
14. Persons interested may singly sue in case of breach of trust, etc.
15. Nature of interest entitling person to sue
16. Reference to arbitrators
17. Reference under Act 10 of 1940
18. Application for leave to institute suits
19. Court may require accounts of trust to be led
20. Proceedings for criminal breach of trust
21. Cases in which endowments are partly for religious and partly for secular purposes
22. Government not to hold charge henceforth of property for support of any mosque, temple, etc.
23. Effect of Act in respect of regulations therein mentioned, and of buildings of antiquity, etc.
24. [Repealed by the Indian Independence (Adaptation of Central Acts and Ordinance) Order, 1948, w.e.f. 23-3-1948]
CHARITABLE ENDOWMENTS (CENTRAL) RULES, 1942
Charitable and Religious Trusts Act, 1920
[14 OF 1920]1
An Act to provide more effectual control over the administration of Charitable and Religious Trusts.
WHEREAS it is expedient to provide facilities for the obtaining of information regarding trusts created for public purposes of a charitable or religious nature, and to enable the trustees of such trusts to obtain the directions of a Court on certain matters, and to make special provision for the payment of the expenditure incurred in certain suits against the trustees of such trusts; it is hereby enacted as follows:—
Short title and extent.
1. (1) This Act may be called the Charitable and Religious Trusts Act, 1920.
(2) It extents to the whole of India 2[***]:
1. Dated 20-3-1920.
This Act has been extended to Berar by the Berar Laws Act, 1941, w.e.f. 1-8-1941 and repealed its application to the State of Orissa by the Orissa Hindu Religious Endowments Act, 1939. The provisions of this Act, insofar as they are inconsistent with the provisions of the Bengal Wakf Act, 1934, do not apply to any Wakf property in Bengal.
This Act has been extended in its application to Dadra and Nagar Haveli by the Dadra and Nagar Haveli (Laws) Regulation, 1963, w.e.f. 1-7-1965, to Pondicherry by the Pondicherry (Laws) Regulation, 1963, w.e.f. 1-10-1963 and to Goa, Daman and Diu by the Goa, Daman and Diu (Laws) No. 2 Regulation, 1963, w.e.f. 1-2-1965.
This Act has been declared to be in force in the Khondmals District by the Khondmals Laws Regulation, 1936 and the Angul District by the Angul Laws Regulation, 1936. This Act shall not apply to wakf to which the Wakf Act, 1954 applies. This Act has been amended in its application to Rajasthan by the Rajasthan Public Trust Act, 1959.
This Act has ceased to be in force in its application to the State of Madras by the Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959.
2. Words “except the State of Jammu and Kashmir” omitted by the Jammu and Kashmir Reorganisation Act, 2019, w.e.f. 31-10-2019. Earlier these words were substituted for “except Part B States” by the Part B States (Laws) Act, 1951, w.e.f. 1-4-1951.
Provided that the 3[Government of any State] may, by noti cation in the Of cial Gazette, direct that this Act, or any speci ed part thereof, shall not extend to 4[that State or any speci ed area therein] or to any speci ed trust or class of trusts.
COMMENTS
SECTION NOTES
1.1 Geographical Extent:
It applies to the whole of India
Words “except the State of Jammu and Kashmir” were omitted from Section 1(2) by the Jammu and Kashmir Reorganisation Act, 2019, w.e.f. 31-10-2019.
The government of any state can, through a notification in the Official Gazette, decide that the Act (or parts of it) will not apply to certain areas or specific trusts or classes of trusts within that state.
Interpretation.
2. In this Act, unless there is anything repugnant in the subject or context, “the Court” means the Court of the District Judge 5[or any other Court empowered in that behalf by the 6[State Government]] and includes the High Court in the exercise of its ordinary original civil jurisdiction.
Power to apply to the Court in respect of trusts of a charitable or religious nature.
3. Save as hereinafter provided in this Act, any person having an interest in any express or constructive trust created or existing for public purpose of a charitable or religious nature may apply by petition to the Court within the local limits of whose jurisdiction any substantial part of the subject-matter of the trust is situate to obtain an order embodying all or any of the following directions, namely:—
(1) Directing the trustee to furnish the petitioner through the Court with particulars as to the nature and objects of the trust, and of the value, condition, management and application of the subject-matter of the trust, and of the income belonging thereto, or as to any of these matters, and
(2) Directing that the accounts of the trusts shall be examined and audited: Provided that no person shall apply for any such direction in respect of accounts relating to a period more than three years prior to the date of the petition. S. 3 CHARITABLE AND RELIGIOUS TRUSTS ACT, 1920 2
3. Substituted for “ G.G. in C” by the Government of India (Adaptation of Indian Laws) Order, 1937, w.e.f. 1-4-1937.
4. Substituted for “any specified province or area”, ibid
5. Inserted by the Charitable and Religious Trusts (Amendment) Act, 1923.
6. Substituted by the Adaptation of Laws Order, 1950, w.e.f. 26-1-1950.
3
SECTION NOTES
COMMENTS
3.0 Circumstances in which petition cannot be filed under this section
See section 9
3.1 Right to Apply to Court:
Any person with an interest in a charitable or religious trust can le a petition in the court.
Petition may be for seeking directions from Court for (1) Trustee Accountability and/ or (2) Audit of accounts of the Trust
The court should have jurisdiction over the area where a substantial part of the trust’s subject matter is located.
For contents and veri cation of petition, See Section 4
For Procedure on petition, See Section 5
3.2 Time Limit:
No application for an audit can be made for accounts older than three years from the date of the petition.
3.3 Court Directions:
The petitioner can seek the following directions:
3.3.1 Trustee Accountability: The court can direct the trustee to provide details about: The nature and purpose of the trust.
The value, condition, management, and application of the trust’s assets. The income of the trust and how it is being utilized.
3.3.2 Audit of Accounts: The court may order the trust’s accounts to be examined and audited.
3.4 Non-appealability of court orders
See section 12
CASE LAWS
In Anant Prasad Lakshminiwas Ganeriwal v. State of A.P., the Supreme Court upheld the application of the Hyderabad Endowment Regulations, 1940, to a public trust situated in Andhra Pradesh, even though some trust properties were located in Madhya Pradesh, establishing that jurisdiction is based on the trust’s location, not the geographical spread of its assets. The Court rejected claims of unconstitutionality under Articles 14 and 19, holding that geographical legal variations were permissible due to historical differences and that the Regulations, focusing on trust management and endowment registration, constituted reasonable restrictions in the public interest. However, the Court invalidated the removal of the appellant from trusteeship, as the order bypassed procedural requirements under Regulation 67, including a mandatory inquiry and issuance by the competent authority. The appeal was dismissed, but the writ petition was allowed, and the removal order was set aside as ultra vires. - Anant Prasad Lakshminiwas Ganeriwal v. State of A.P. AIR 1963 Supreme Court 853
The Allahabad High Court held that once a trust’s non-charitable and non-religious nature is judicially determined, it is outside the purview of both the Charitable and Religious Trusts Act, 1920, and the Charitable Endowments Act, 1890. The Court found that the 1946 Tandon Trust, established for purposes of education and social service, was confirmed as a private
S. 4
CHARITABLE AND RELIGIOUS TRUSTS ACT, 1920 4
trust in 1981, a judgment that functioned as a judgment in rem, binding on all parties. Consequently, a 1972 government notification designating the trust as a charitable endowment was declared void, as it conflicted with the judicial declaration. The Court ordered the trust properties to be divested from state control and restored to the original trustees, reinforcing that judicial declarations of status prevail over administrative actions in trust matters. The second appeal was allowed, confirming the trust’s private nature and invalidating the 1972 notification. - Jagdish Narain Tandon v. State of U.P. AIR 2022 Allahabad 267
In Lakhpat Rai v. Durga Prasad, the Allahabad High Court clarified the meaning of “interest in trust” under Section 3 of the Charitable and Religious Trusts Act, 1920. The petitioner, Durga Prasad, a Secretary of the Dharmasthan Sudhar Committee, sought disclosure of accounts from trustees of a Dharamsala trust established for public religious purposes. The Court held that Durga Prasad had a sufficient “interest in trust” since he was entitled to stay in the Dharamsala and was affiliated with a public institution, allowing him to request trust account details. The trustee’s objection that Durga Prasad lacked interest was rejected, affirming the District Judge’s decision. The application was dismissed, solidifying that eligibility under section 3 varies with the nature of each trust. - Lakhpat Rai v. Durga Prasad AIR 1928 Allahabad 758
In Syed Raza Ali v. Kazi Nur-Ud-Din Ahmed, the Calcutta High Court addressed issues under Section 3 of the Charitable and Religious Trusts Act, 1920, related to the validity of a trust (wakf) executed during the donor’s illness. The court held that merely suffering from a lingering illness like phthisis, or dying shortly after executing a trust deed, does not fulfil the requirements of Marz-ul-maut under Muhammadan Law, which necessitates an apprehension of immediate death. Further, the court ruled that individuals with adverse claims to a trust are improper parties in such proceedings, as they do not fall under section 3. The District Judge’s dismissal of the petitioner’s application was set aside, and the matter was remitted for reconsideration, establishing that a trust remains valid even if it was not acted upon during the donor’s lifetime. - Syed Raza Ali v. Kazi Nur-Ud-Din Ahmed AIR 1925 Calcutta 537
Contents and veri cation of petition.
4. (1) The petition shall show in what way the petitioner claims to be interested in the trust, and shall specify, as far as may be, the particulars and the audit which he seeks to obtain.
(2) The petition shall be in writing and shall be signed and veri ed in the manner prescribed by the Code of Civil Procedure, 1908 (5 of 1908), for signing and verifying plaints.
COMMENTS
SECTION NOTES
4.0 Circumstances in which court will not entertain any petition under this section
See section 9
4.1 Petition Details:
The petition must clearly state how the petitioner is interested in the trust. It should specify the particulars and the audit the petitioner is requesting.
4.2 Form of Petition:
The petition must be in writing.
It should be signed and verified as per the rules for signing and verifying plaints laid down in the Code of Civil Procedure, 1908.
CHARITABLE AND RELIGIOUS TRUSTS ACT 1920 WITH RULES – BARE ACT WITH SECTION NOTES
AUTHOR : TAXMANN'S EDITORIAL BOARD
PUBLISHER : TAXMANN
DATE OF PUBLICATION : JANUARY 2025
EDITION : 2025 EDITION
ISBN NO : 9789364555340
NO. OF PAGES : 52
BINDING TYPE : PAPERBACK
DESCRIPTION
Charitable and Religious Trusts Act 1920 with Rules [Bare Act with Section Notes] by Taxmann is a concise legal reference compiling the Charitable and Religious Trusts Act, 1920 along with related statutes:
• Charitable Endowments Act, 1890
• Religious Endowments Act, 1863
• Charitable Endowments (Central) Rules, 1942
It provides section-wise notes and clarifications on procedural and substantive aspects and incorporates all recent amendments. By consolidating the complete text of relevant Acts and Rules with succinct commentary, this publication simplifies the process of navigating, understanding, and applying the law.
This book is intended for the following audience:
• Legal Practitioners & Advocates
• Trustees & Administrators
• Judicial Officers & Courts
• Academicians & Law Students
• NGOs, Charitable Organisations & Religious Institutions
The Present Publication is the 2025 Edition, covering the amended and updated text of the Charitable and Religious Trusts Act [Act No. 14 of 1920] and Rules, with the following noteworthy features:
• [Bare Act Text] Presents each statutory provision for clear and authentic reference
• [Pre-amendment Provisions] Footnotes of earlier versions allow understanding of the legal position before amendments
• [Section-wise Notes] Brief, point-wise commentary enhances the interpretation of key provisions
• [Easy Referencing] Incorporates subject indexes and cross-referencing for efficient navigation
• [Consolidated Statutes] All relevant Acts and Rules in one volume
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