https://www.taxtmi.com/caselaws?id=344988 Amendment of a trust deed did not, by itself, justify denial of exemption under sections 11 and 12 where the Commissioner (Exemptions) had taken the amended deed on record, the section 12A registration was stated to remain valid, and exemption had been allowed in a later assessment year. On that basis, the earlier registration could not be treated as cancelled merely because the objects were amended, and the exemption claim remained available. A separate issue concerning the indigent fund and its utilisation had not been properly examined in assessment, so it required fresh adjudication after giving adequate opportunity to the assessee. en-us Mon, 27 Feb 2017 00:00:00 +0530 Tue, 04 Jul 2017 07:22:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344988 Amendment of a trust deed did not, by itself, justify denial of exemption under sections 11 and 12 where the Commissioner (Exemptions) had taken the amended deed on record, the section 12A registration was stated to remain valid, and exemption had been allowed in a later assessment year. On that basis, the earlier registration could not be treated as cancelled merely because the objects were amended, and the exemption claim remained available. A separate issue concerning the indigent fund and its utilisation had not been properly examined in assessment, so it required fresh adjudication after giving adequate opportunity to the assessee. Case-Laws Income Tax Mon, 27 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344988