Trust Registration can’t be cancelled for amendments in trust deed, if its objects remain charitable
Case Law Details
Case Name : Krupanidhi Educational Trust Vs Director of Income-tax, (Exmp.), Circle-1(1), Bangalore (ITAT Bangalore)
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All ITAT ITAT Bangalore
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The question is whether the amendment of the trust deed in any way makes the assessee non-charitable. We have perused the deed of amendment of the trust dated 07-03-2005. The amendment talks about substitution of sub-clause-a of clause-3 of original deed. The substituted clause refers to imparting education including technical and medical among the masses in all the fields, subjects, culture and literature, irrespective of religion, caste or creed. Similarly, sub-clause-d, of Clause-3 was substituted whereby scholarship to the poor and needy and meritorious students have to be awarded. Similar...
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object clause change in a trust -ways and means