Purpose & object remained same after amendment to object clause, cancellation of Trust registration unjustified

Daivadnya Samjonnati Parishad Vs ITO (ITAT Mumbai)

Held that even after amendment to the object clause, there is absolutely no change to the purpose and object of the trust. Cancellation of the registration granted u/s 12A unjustified.

Facts-

Assessee filed its ROI on 30/09/2012 alongwith the income and expenditure account, balance-sheet and audit report in form 10B declaring total income at Rs.89,406/-. The case was selected for scrutiny under CASS and statutory no

Please become a Premium member. If you are already a Premium member, login here to access the full content.