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2017 (11) TMI 1155 - KARNATAKA HIGH COURTDenying the approval in respect of certain proposed amendments in the Trust Deed of the applicant - Whether the proposed amendments in the Trust Deed are Charitable and Religious in nature or not, the distinction between the two not being in water tight compartments, it is only appropriate that a holistic view of the matter is taken? - Held that:- This court considers it appropriate to remand the case back to the said Authority for reconsideration of the case of the petitioner Trust in this regard. At the same time, the petitioner-Trust may also consider incorporating the requisite amendments in the proposed amendments of the Trust Deed to fall in line with the letter and spirit of the Charitable activities of the Trust as per the concerned provisions of the Income Tax Act, 1961.
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