https://www.taxtmi.com/caselaws?id=757950 ITAT Chennai-AT allowed the appeal and directed CIT(E) to grant registration to the trust. The registration was cancelled under section 12AB(1)(b)(ii)(B) for failure to intimate trust deed amendments within 30 days. The tribunal held that amendments were minor without affecting the substance and spirit of original charitable objects. Non-communication of amendments was mere irregularity, not grounds for cancellation. CIT(E) erred by cancelling registration without finding deviation in trust activities or questioning genuineness of operations as required under section 12AB(1)(b). en-us Wed, 03 Jul 2024 00:00:00 +0530 Thu, 05 Sep 2024 07:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757950 ITAT Chennai-AT allowed the appeal and directed CIT(E) to grant registration to the trust. The registration was cancelled under section 12AB(1)(b)(ii)(B) for failure to intimate trust deed amendments within 30 days. The tribunal held that amendments were minor without affecting the substance and spirit of original charitable objects. Non-communication of amendments was mere irregularity, not grounds for cancellation. CIT(E) erred by cancelling registration without finding deviation in trust activities or questioning genuineness of operations as required under section 12AB(1)(b). Case-Laws Income Tax Wed, 03 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757950