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    <title>2011 (11) TMI 385 - KERALA HIGH COURT</title>
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    <description>Registration of a charitable trust was refused under section 12AA solely because the amended trust deed was not authorised by the original deed. The High Court noted that the trust was admittedly charitable, the dispute was confined to the amended deed, and the amendment&#039;s validity could be tested by the civil court. It held that the assessee should be given time to obtain a civil court order validating the amendment, after which the registration request should be reconsidered on that basis. The refusal was therefore set aside and the matter remanded for fresh consideration.</description>
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    <pubDate>Thu, 17 Nov 2011 00:00:00 +0530</pubDate>
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      <title>2011 (11) TMI 385 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=210495</link>
      <description>Registration of a charitable trust was refused under section 12AA solely because the amended trust deed was not authorised by the original deed. The High Court noted that the trust was admittedly charitable, the dispute was confined to the amended deed, and the amendment&#039;s validity could be tested by the civil court. It held that the assessee should be given time to obtain a civil court order validating the amendment, after which the registration request should be reconsidered on that basis. The refusal was therefore set aside and the matter remanded for fresh consideration.</description>
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      <pubDate>Thu, 17 Nov 2011 00:00:00 +0530</pubDate>
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