INDIA CODE
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Standing Order No. 231/2025 of the Social Welfare Department, Government of Odisha dated 16th January, 2025 on the audit of accounts of a trust [C12-BNZ]

As at 7 September 2026. In force. No commencement recorded.

Dates: made 16 January 2025; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

Jurisdiction: Odisha [IN-OR]. Made by the Social Welfare Department, Government of Odisha.

Synthetic. This instrument, its title, its number and its words are generated by the register, beneath the Act its recital names.

Cite: Standing Order No. 231/2025 of the Social Welfare Department, Government of Odisha dated 16th January, 2025 on the audit of accounts of a trust, Standing Order No. 231/2025, 16th January, 2025 [C12-BNZ]. Machine: C12-BNZ.

Standing Order No. 231/2025

GOVERNMENT OF ODISHA

Social Welfare Department, Government of Odisha

Bhubaneswar, dated the 16th January, 2025

STANDING ORDER

To

All Charity Commissioners,

Subject: The audit of accounts of a trust by auditors of a trust under the Odisha Hindu Religious Endowments Act, 1952, regarding.

In exercise of the powers conferred by section 9 of the Odisha Hindu Religious Endowments Act, 1952 (Odisha Act 2 of 1952), the Social Welfare Department, Government of Odisha hereby issues the following Standing Order for the guidance of all officers subordinate to it:

1. References have been received seeking clarification on the manner in which section 9 applies to the audit of accounts of a trust by auditors of a trust.

2. The matter has been examined. Every auditor of a trust carrying on the audit of accounts of a trust shall make an application in Form B to the Charity Commissioner within thirty days, accompanied by a fee of two thousand rupees.

3. The Charity Commissioner shall ensure that register is dealt with as directed above, and shall report compliance to the Charity Commissioner within thirty days.

4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Social Welfare Department, Government of Odisha.

(Secretary to Government)

Made under

Recital: "In exercise of the powers conferred by section 9 of the Odisha Hindu Religious Endowments Act, 1952 (Odisha Act 2 of 1952), the Social Welfare Department, Government of Odisha hereby issues the following Standing Order for the guidance of all officers subordinate to it:". Names section 9 of the Odisha Hindu Religious Endowments Act, 1952 (Odisha Act 2 of 1952) [S2E-GSN]. Vires verified.

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Standing Order No. 231/2025 of the Social Welfare Department, Government of Odisha dated 16th January, 2025 on the audit of accounts of a trust [C12-BNZ]