TaxTMI 
TaxTMI 
2024 (9) TMI 194
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....and cancelling the registration of the assessee. 3. Facts of the case : The assessee is charitable trust, filed an online application on 24/08/2023 in form No.10AB, u/s.12(A)(1)(ac)(iii) of the Act, seeking registration U/s.12AB of the Act. During proceedings before the Ld.CIT(Exemptions), the assessee in response to show cause notice filed the amended trust deed dated 06.10.2022 and requested to grant registration. The Ld.CIT(Exemptions), on perusal of the amended trust deed, noted that, the trust deed has been amended in the objects clause, consequent to amendment the trust has not obtained Re-registration as per the conditions mentioned in the registration certificate, wherein the trust has to "apply for reregistration within a period ....
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....ing / cancelling the registration of the Trust. The Ld. Counsel brought to our notice about the nature of changes made in the trust deed by drawing our attention to the original deed (paper book page no. 6 & 7) and also amended Trust deed (paper book page no. 26 to 28) and stated that the amendments are not in the nature of change of objects. The Ld. counsel took asserted that the changes made in the amended trust deed is only to establish that the existing objects are more specific to reach the beneficiaries and, thus the impugned action of the Ld.CIT(Exemptions) cannot stand in the eyes of law and prayed for quashing the order of Ld.CIT(Exemptions). In support of the case the ld. counsel relied on the decision of the Hon'ble Supreme court....
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....e of charge or no profit basis. The Commissioner was of the opinion that insertion of these clauses were not informed to him and they mutilated the charitable objects of the truer, On such basis, he proposed to cancel the registration in exercise of powers under Section 12AA of r», Act. He eventually passed an order cancelling the registration. In the process, he rejected the assessee's contention that the existing clauses already enable the Trust to open diagnostic center and that therefore, there was no deviation from the charitable objects. He concluded that by no stretch of imagination, the existing objects would cover "providing medical diagnostic center ". 3. In appeal, the Tribunal reversed the contention of the Commissi....
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....e heard both the parties, perused materials available on record and gone through order of the ld.CIT(E) below: The trust is a charitable institution, existing from 13/02/2008 having registration U/s.12AA of the Act, and also recognition U/s.80G of the Act. Further, the trust obtained provisional registration in Form 10AC on 27.05.2021 from AY 2021-22 to 2023-24 u/s.12(A)(1)(ac)(iv). The Ld.CIT(E), based on the application filed by the Trust and documents furnished by the assessee during the proceedings, noticed the amended trust deed, which had not been intimated to the department within 30 days from the date of amendment, and hence rejected / cancelled the registration of the Trust U/s.12AB of the Act, by passing an impugned order in Form....