Registration U/s.12AA cannot be cancelled for mere failure to communicate amendment in trust deed

Paramount Charity Trust Vs CIT (ITAT Ahmedabad)

ITAT held that If amended objects of the trusts are not non-genuine and charitable in nature, then mere failure on the part of the assessee to intimate this amended objects to the department would not goad the ld. Commissioner to cancel registration.

As far as non-communication of amended trust deed to the department in form no. 10A of the Act is concerned, in the case of Mehta Jivraj (supra) ITAT Mumbai has held that there is no requirement in the Act for furnishing the amended deed; it is being contemplated i

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