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TMI Blog2013 (2) TMI 926X X X X Extracts X X X X X X X X Extracts X X X X ..... essee has filed the appeal with the delay of two days. An affidavit in support of application for condonation of delay has been filed. We have perused the reason for delay in filing of the appeal and are satisfied that there is a reasonable cause for delay in filing of the appeal. In the interest of justice, we condone the delay of 2 days in filing of the appeal. The application for condonation of delay is allowed and the appeal is admitted to be heard on merits. 3. The brief facts of the case are that the assessee trust was constituted way back on 1.11.1985. Initially the assessee had applied for registration under section 12AA of the Act on 23.3.2011. The said application of the assessee was rejected by the Director of Income Tax (Exempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... public. Education per se is a charitable activity. The objects of the trust were amended to include : "maintain and manage hospital, clinic, laboratories and medical research centres and to provide the poor with medical aid" and to enlarge scope of working of the trust for the benefit of the poor. The counsel for the assessee submitted that for granting registration under section 12AA what is to be seen is the objects of the trust and activities being carried out by the trust. If the objects of the trust are charitable in nature and the activities are genuine, the trust is entitled for registration under section 12AA. In order to support his contentions, the counsel for the assessee relied on the judgement of the Hon'ble Allahabad High Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome Tax (Exemptions), the assessee trust has amended its objects in violation of the provisions of the Indian Trust Act. Once the trust has been created, its objects cannot be amended without the decree of the Civil Court except where the power to amend object clause has been specifically provided in the trust deed itself. In order to support his contentions, the DR relied on the order of the Tribunal in the case of Ramanujam Spirtual Public Charitable Trust Vs. CIT reported as 138 ITD 81. 6. We have heard the submissions made by both the parties and have perused the orders of the authorities below. The A.R. has filed paper book containing trust deed dated 1.11.1985 and the amended trust deed dated 13.12.2010. The object clause of trust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dical relief has been elaborated. 9. The learned counsel for the assessee has relied on the judgement of the Hon'ble jurisdictional High Court in the case of Vallal M.D.Seshadri Trust (supra) to say that amendment in trust will have no bearing on the registration of trust under section 12AA as long as the objects and activities of the trust are charitable in nature. The Hon'ble High Court in the said judgement has held as under:- "7. As far as the amendment made to the trust deed is concerned, it is not the concern of the assessing authority, and only the civil Court is empowered to decide the said issue and in any event that cannot be the reason for denying the charitable nature of the institution, if it is otherwise charitable." 10. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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