Charitable trust exemption remains intact where deed amendments are merely enabling and do not alter original charitable objects.

A trust already registered under section 12A did not lose exemption under sections 11 and 12 merely because its deed was amended without fresh intimation or re-registration. The original charitable objects remained intact; the later changes were only enabling in nature and expanded the mode of carrying out those purposes, rather than introducing any non-charitable object. No material showed that the amended objects were non-charitable or that the trust's activities were not genuine or not carried on in accordance with its charitable objects. Prior acceptance of exemption also supported the position, and contrary authorities were distinguished because they involved substantive changes in objects.

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Issues: Whether the assessee trust, already registered under section 12A, lost entitlement to exemption under sections 11 and 12 merely because its trust deed objects were amended without fresh intimation or re-registration.

Analysis: The original objects of the trust remained charitable, and the later amendments did not delete or replace those objects. The amendments were found to be only enabling in nature, enlarging the manner in which the original charitable purposes could be carried out, rather than introducing any new non-charitable purpose. No finding was recorded that the amended objects were non-charitable or that the activities were not genuine. Cancellation of registration could arise only where the activities were not genuine or were not carried on in accordance with charitable objects, which was not established on the facts. Prior assessments had also accepted exemption, and the relied-upon authorities were distinguished on their facts because they involved substantive or wholesale changes in objects.

Conclusion: The assessee remained entitled to exemption under sections 11 and 12, and mere non-intimation of the amendments did not invalidate the existing registration under section 12A.

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