Section 12A - exemption to trust - constitution of trust is revised

[Aliasgar Tambawala]

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.

[Rama Krishana]

Your query is for old period? whether the case is pending at some forum for decision? what is the situation? What is the issue? Is there any demand has been raised? Whether exemption was withdrawn or denied? A full detail may help to get into the query.

AI Summary

Revision of trust constitution: whether amendment requires intimation and which historic exemption procedure applied for older registrations.
Whether a revision of a public religious trust's constitution-where the object clause remains substantially the same-required formal intimation to the Office of the Director (Exemptions), and which historic procedural regime applied to trusts registered under the exemption regime prior to later procedural changes; respondent requested further factual details (pending proceedings, demands, or exemption withdrawal) to determine applicable past practice.