TMI Blog2015 (2) TMI 900X X X X Extracts X X X X X X X X Extracts X X X X ..... civil court in spite of the specific power being given by the settler cannot change the trust deed. According to us, when the power has been given to the trustees by the settler, no further power basically from the civil court is required. See CIT v. Kamla Town Trust [1995 (11) TMI 1 - SUPREME Court] . Thus ribunal has correctly dealt with the matter in this case and the rectified trust deed can be relied on by the Revenue authorities for the purpose of registration. - Decided in favour of assessee. - I.T.T.A.No.583 of 2013 - - - Dated:- 18-12-2013 - SRI KALYAN JYOTI SENGUPTA AND SRI SANJAY, JJ. For the Appellant : Sri J.V.Prasad, learned Senior Standing Counsel for Income Tax For the Respondent : Sri S.Ravi, learned Senior Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... settler itself to rectify the trust deed, if necessary. Mr. J. V. Prasad submits that without approaching the civil court, as it could be found from the aforesaid judgment of the hon'ble Supreme Court relied on by the learned Tribunal in the case of CIT v. Kamla Town Trust [1996] 217 ITR 699 (SC), the trust deed could not be rectified and consequently the rectified portion of the trust deed cannot be said to be binding. It is true that the learned Tribunal has not decided this matter in so many terms as indicated by Mr. J. V. Prasad. We have examined the trust deed and, vide clauses 18 and 19, the trustees have been given power to amend, alter, change or modify the provisions of the trust deed with a condition mentioned therein. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . This is the exact mindset of the hon'ble Supreme Court in the aforesaid judgment. We have got the corresponding judgment of the hon'ble Supreme Court in CIT v. Kamla Town Trust [1996] 217 ITR 699 (SC) ; AIR 1996 SC 620. At page 629 in paragraph 16 of the judgment, the hon'ble Supreme Court observed as follows (page 716 of 217 ITR) : The aforesaid decision of the Rajasthan High Court also takes a view which is almost parallel to the view taken by the Delhi High Court though the binding nature of the rectification order of the civil court on the Income-tax Officer is not highlighted as no such occasion arose for Rajasthan High Court to pronounce on the same on the facts of that case. However, the fact remains tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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