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The Income Tax Appellate Tribunal observed that the amendments made to the Trust deed were minor and did not affect the substance or spirit of the original deed. The objects in the original Trust deed were broad enough to cover a range of charitable activities. The Tribunal held that the Trust was not required to file an application for re-registration due to such amendments. The CIT(E) erred in cancelling the registration without finding any deviation in the Trust's activities or questioning the genuineness of its activities, as required u/s 12AB(1)(b). Relying on the Supreme Court's decision in CIT(E) vs. Paramount Charity Trust, the Tribunal quashed the CIT(E)'s order and directed granting registration to the Trust, as non-communication of the amendment was a mere irregularity and not a ground for cancellation.
The Income Tax Appellate Tribunal observed that the amendments made to the Trust deed were minor and did not affect the substance or spirit of the original deed. The objects in the original Trust deed were broad enough to cover a range of charitable activities. The Tribunal held that the Trust was not required to file an application for re-registration due to such amendments. The CIT(E) erred in cancelling the registration without finding any deviation in the Trust's activities or questioning the genuineness of its activities, as required u/s 12AB(1)(b). Relying on the Supreme Court's decision in CIT(E) vs. Paramount Charity Trust, the Tribunal quashed the CIT(E)'s order and directed granting registration to the Trust, as non-communication of the amendment was a mere irregularity and not a ground for cancellation.
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