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Issues involved: Registration of a charitable trust u/s 12AA of the Act based on trust deed and supplementary trust deeds.
Summary: The appeal was filed by a charitable trust against the order of the ld. CIT, Salem, rejecting its application for registration u/s 12AA of the Act. The trust deed outlined various charitable objects including educational, health, and social welfare activities. The ld. CIT considered supplementary trust deeds as non-est and questioned the genuineness of the trust and its activities, leading to the rejection of the registration application. Upon review, the Appellate Tribunal found the objects mentioned in the trust deed to be charitable. It was emphasized that factors beyond the charitable objects should not impact the registration process unless the objects themselves are altered by subsequent deeds. Consequently, the matter was remanded to the ld. CIT with a directive to grant registration to the trust u/s 12AA of the Act. As a result, the appeal of the assessee was allowed, and the order was pronounced in open court on 12.11.2010.
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