https://www.taxtmi.com/caselaws?id=219268 Where a trust deed contains no power of amendment, trustees or settlers cannot alter its objects by corrigendum, supplementary deed, or unilateral resolution; any such retrospective change is ineffective without use of the proper legal procedure. The trust deed here remained operative in its original form, which showed a temple-focused religious trust for worship, maintenance, and festivals, with exclusionary language tied to Hindu religion. On that basis, the trust was treated as expressed for the benefit of a particular religious community and as having substantially religious objects, so it did not satisfy the conditions for approval under section 80G(5). en-us Fri, 08 Jun 2012 00:00:00 +0530 Sun, 09 Dec 2012 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219268 Where a trust deed contains no power of amendment, trustees or settlers cannot alter its objects by corrigendum, supplementary deed, or unilateral resolution; any such retrospective change is ineffective without use of the proper legal procedure. The trust deed here remained operative in its original form, which showed a temple-focused religious trust for worship, maintenance, and festivals, with exclusionary language tied to Hindu religion. On that basis, the trust was treated as expressed for the benefit of a particular religious community and as having substantially religious objects, so it did not satisfy the conditions for approval under section 80G(5). Case-Laws Income Tax Fri, 08 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219268