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TMI Blog2018 (9) TMI 1097X X X X Extracts X X X X X X X X Extracts X X X X ..... cts as well as those which were added by an amendment in the trust deed. The objects in the original trust deed were sufficiently wide and cover range of charitable activities relateable to education, medical aid and help to poor in times of calamities. The existing objects would have enabled the Trust to support the diagnostic center as long as it was done for charitable purpose. The amended obje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le organization, as the Trust has not fulfilled the conditions laid down for registration in Section 12AA of the Act, 1961 and Rule 17A of the Income Tax Rules, 1962 ? The respondent, a registered public trust, had applied for and was granted registration under Section 12A of the Incometax Act, 1961 [ the Act for short]. Initially, the object of the Trust had eleven clauses which inter alia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to buy, acquire, hire, take on lease, import medical or diagnostic machineries and equipments to run a hospital, dispensary, maternity home, etc. It was provided that such diagnostic treatment center would be providing service either on free of charge or no profit basis. The Commissioner was of the opinion that insertion of these clauses were not informed to him and they mutilated the charitable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal did not agree with the Commissioner that running of a diagnostic center was a commercial venture. The Tribunal also held that the existing objects sufficiently cover the purpose also. We are in broad agreement with the view of the Tribunal. We have noted existing objects as well as those which were added by an amendment in the trust deed. The objects in the original trust deed were suf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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