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TMI Blog2024 (9) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... the original deed. Therefore, there is no need for the assessee trust to file an application for re-registration, on account of such amendment made in the objects and hence we do not countenance the action of the ld. CIT (E) in rejecting the registration application of the assessee. CIT(E) has erred in his decision by cancelling the registration without finding any deviation in the trust activities or whispering any comment on the genuineness of the activities of the trust, as required in the provisions of section 12AB(1)(b) Considering the facts and circumstances of the case and the assessee s reliance on the decision of CIT(E) Vs. Paramount charity Trust, [ 2019 (4) TMI 379 - SC ORDER] wherein it is clearly held that Non communication of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein the trust has to apply for reregistration within a period of thirty days from the date of said adoption / modification to the trust deed and hence the application filed in Form 10AB, u/s.12(A)(1)(ac)(iii) of the Act, seeking registration U/s.12AB was rejected and cancelled the registration . Aggrieved by the rejection / cancellation order of Ld.CIT(Exemptions), dated 27.02.2024 in form No.10AD, the assessee is before us. 4. The Ld.Counsel for the assessee assail that, the Ld.CIT(Exemptions) has erred in passing the order without appreciating the fact that the amendments made to the trust deed to enhance the effectiveness in the implementation of the existing objects of the Trust without changing any of the objects per se. The Trust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel relied on the decision of the Hon ble Supreme court [2019] 103 Taxmann.com 419, in the case of CIT(E) Vs. Paramount charity Trust, dismissing the SLP against High court ruling [2018] 97 Taxmann.com 134(Gujarat), wherein the identical issue has been dealt and decided as under : 2. The respondent, a registered public trust, had applied for and was granted registration under Section 12A of the Income-tax Act, 1961 [ the Act for short]. Initially, the object of the Trust had eleven clauses which inter alia included education purpose; research; relief to poor; medical aid in form of donations to the hospitals, dispensaries, convalescent homes, asylums, nursing homes and other public institutes for administering medical relief to the poor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal reversed the contention of the Commissioner. By the impugned judgment, Tribunal was of the opinion that non-communication of the amendment in the trust deed was a mere irregularity and would not be a ground for cancellation of registration already granted. The 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. 6. The Ld. Counsel further stated that, the Ld.CIT(Exemptions) cannot go beyond the twin conditions (A) and (B) specified U/s.12AB(1)(b)(i) of the Act, while passing the impugned order U/s.12AB(1)(b)(ii)(B), rejecting the approval and cancelling the registration of the Trust. Further, the Ld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y passing an impugned order in Form 10AD dated 27/02/2024. On perusal of both original and amended Trust deed of the Trust, it is observed that the assessee s objects in original trust deed were sufficiently wide and covered range of charitable activities and only minor changes were made in the amended deed, without affecting the substance and spirit of the original deed. Therefore, there is no need for the assessee trust to file an application for re-registration, on account of such amendment made in the objects and hence we do not countenance the action of the ld. CIT (E) in rejecting the registration application of the assessee. 9. Further, the ld. CIT(E), in para No.1.2 of the impugned order stated the legal provision of Section 12AB(1) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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