Mere submission of amendment by post to Charity Commissioner cannot be considered to be due registration

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 i...