Case Law Details
Nenawat Chhogmal Jethamal Jain Memorial Trust Vs CIT (Exemption) (ITAT Mumbai)
The only defect pointed out by the learned CIT(Exemption) is that the approval obtained from the Charity Commissioner for the amendment made to the Trust deed by way of addendum has not been placed on record. In this regard learned AR submitted that the assessee has already submitted addendum to the Charity Commissioner, Jodhpur by way of registered post. In our view, mere submission of amendment by post to the Charity Commissioner cannot be considered to be the due registration with the Charity Commissioner. What is required to be shown by the assessee is that the amendment carried out to the trust deed has been registered with the Charity Commissioner and his approval has been obtained.
In view of the above facts, in the interest of natural justice, we are of the view that the assessee may be provided with one more opportunity to furnish the details of registration of the amendment carried out by the assessee to the Trust deed with the Charity Commissioner. Accordingly, we set aside the impugned order passed by Ld CIT(E) and restore all the issues to his file for examining it afresh in accordance with the law. The assessee is also directed to furnish the details of registration/approval of the amendment made to the Trust deed by the Charity commissioner.
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