https://www.taxtmi.com/caselaws?id=373136 The High Court upheld the Tribunal's decision in a case concerning a Trust's exemption claim under Section 11 of the Income Tax Act, 1961. Despite the Trust's failure to inform the Commissioner of changes in its object clause, the Court ruled in favor of the Trust, emphasizing the maintenance of its charitable nature post-amendments. The Court highlighted the Trust's adherence to its original charitable objectives, dismissing the Revenue's appeal and affirming the Trust's eligibility for exemption benefits under Section 11. The Court questioned the Assessing Officer's authority to invalidate the Trust's registration without formal cancellation. en-us Tue, 11 Dec 2018 00:00:00 +0530 Sun, 06 Jan 2019 07:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373136 The High Court upheld the Tribunal's decision in a case concerning a Trust's exemption claim under Section 11 of the Income Tax Act, 1961. Despite the Trust's failure to inform the Commissioner of changes in its object clause, the Court ruled in favor of the Trust, emphasizing the maintenance of its charitable nature post-amendments. The Court highlighted the Trust's adherence to its original charitable objectives, dismissing the Revenue's appeal and affirming the Trust's eligibility for exemption benefits under Section 11. The Court questioned the Assessing Officer's authority to invalidate the Trust's registration without formal cancellation. Case-Laws Income Tax Tue, 11 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373136