2015 (2) TMI 900

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....stion is whether we admit this appeal or not. Mr. J. V. Prasad, learned senior standing counsel for Income-tax appearing on behalf of the appellant insists that the appeal should be admitted on the following suggested questions of law :              "(1) Whether, on the facts and in the circumstances of the case and having regard to the decision of the hon'ble Supreme Court in CIT v. Kamla Town Trust [1996] 217 ITR 699 (SC), the Tribunal is correct in law in holding that amendment of the trust deed need not be made by approaching the appropriate civil court ?             (2) Whether, on the facts and in the circumstan....

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....bject to the prior approval of the Director of Income-tax (Exemptions), any amendment, alteration, changes or modifications to the provisions of the trust deed may be carried out in such a way that they shall not alter the basic character and charitable objects of the trust.               19. The trustees subject to clause 18 supra, shall have power by two-thirds majority decision to add or alter of the objects for which this trust is constituted provided that such additional or altered object is of charitable nature falling within the definition thereof under the relevant provisions of the Income-tax Act, 1961. The trustees shall have power at any time by two-thirds majori....