In case of a Public Trust having religious objects created prior to 1961 and 12A certificate obtained in 1976, if the Trust Deed / Constitution is revised (the object clause being more or less the same) - than whether intimation is to be made to the Office of the Director (Exemptions)? Also that section 12AA came into effect from 1996 so in case of trust registered under 12A of the IT Act - if there is revision of Trust deed in 1990 - then what was the relevant procedure to be followed under section 12A at that time.
Section 12A - exemption to trust - constitution of trust is revised
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