https://www.taxtmi.com/caselaws?id=23748 A charitable trust could not claim exemption under section 11 where its original objects included clauses that the founder had no power to delete under the amending provision of the trust deed. The earlier decision in Sakthi Charities v. CIT was treated as conclusive: the deed of rectification deleting objectionable objects was invalid, and the trust therefore remained outside section 11 relief for the relevant years. The court also reaffirmed that section 92 CPC enables directions for trust administration but does not permit alteration of the trust's objects. On that basis, the petitions were rejected and no reference to the Tribunal was required. en-us Thu, 29 Jan 1987 00:00:00 +0530 Fri, 25 Dec 2009 17:10:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23748 A charitable trust could not claim exemption under section 11 where its original objects included clauses that the founder had no power to delete under the amending provision of the trust deed. The earlier decision in Sakthi Charities v. CIT was treated as conclusive: the deed of rectification deleting objectionable objects was invalid, and the trust therefore remained outside section 11 relief for the relevant years. The court also reaffirmed that section 92 CPC enables directions for trust administration but does not permit alteration of the trust's objects. On that basis, the petitions were rejected and no reference to the Tribunal was required. Case-Laws Income Tax Thu, 29 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23748