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2009 (12) TMI 548 - HC - Income TaxRegistration to the assessee-trust - provisions of section 12AA - main object was providing medical facilities to the sick and handicapped and also provide medical education, training and research in the field - The trust filed an application in Form 10A and 10B and 12A(a) and 80G of the Act for registration of the trust under section 12AA and exemption under section 80G(vi) of the Income-tax Act - On verification of the trust deed along with its enclosures, the Commissioner of Income-tax noticed that the requisite clause indicating that any amendment to the trust deed would be carried out after obtaining approval from the Commissioner of Income-tax, has not been incorporated, and on that ground directed the assessee-trust to an amended deed, which is duly registered along with notes on the activities of the trust with regard to various expenses debited in the income and expenditure account for the years - Held that: - amended trust-deed is not a pre-requisite, as required by the Commissioner of Income-tax and it is not also not a pre-requisite condition for registering the applicant as a trust as per the provisions of the Act - Matter remanded back to Commissioner of Income-tax - appeal is dismissed
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