https://www.taxtmi.com/caselaws?id=256900 Where a trust deed expressly empowers the trustees to amend, alter, change or modify the deed by the prescribed majority, recourse to the civil court is unnecessary. The cited Supreme Court principle was read as permitting rectification by the settlor or through a competent civil court where rectification is otherwise required, but not as mandating court intervention despite an express contractual power of amendment. The rectified trust deed was therefore validly relied upon, and registration under section 12AA of the Income-tax Act was upheld. en-us Wed, 18 Dec 2013 00:00:00 +0530 Wed, 25 Feb 2015 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256900 Where a trust deed expressly empowers the trustees to amend, alter, change or modify the deed by the prescribed majority, recourse to the civil court is unnecessary. The cited Supreme Court principle was read as permitting rectification by the settlor or through a competent civil court where rectification is otherwise required, but not as mandating court intervention despite an express contractual power of amendment. The rectified trust deed was therefore validly relied upon, and registration under section 12AA of the Income-tax Act was upheld. Case-Laws Income Tax Wed, 18 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256900