TMI Blog2019 (1) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... l development including the programme of promoting socioeconomic welfare or upliftment of the public in rural areas. CIT(Appeals) and the Tribunal examined the original objects of the Trust and the changes brought about by successive amendments. The conclusions of the CIT(A) and the Tribunal were that the original objects of the Trust were not altered or even diluted. The additional objects were also in the nature of charitable activities. The foundational characteristics of the Trust, therefore, did not under go any change. Tribunal has not committed any error in dismissing the Revenue's appeal. - INCOME TAX APPEAL NO.689 OF 2016 - - - Dated:- 11-12-2018 - AKIL KURESHI M.S. SANKLECHA, JJ. Mr. N.C. Mohanty a/w Ms. Padma Divakar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Act would not be available to the Trust. The Assessing Officer passed an order of assessment accordingly on 28.12.2011 for the Assessment Year 2009-10. 4. The assessee carried the matter in appeal. The Commissioner (Appeals) allowed the appeal inter alia holding that the registration of the Trust which was granted under Section 12A of the Act since 40 years, had not been cancelled. Further, the original object of the Trust of providing education to the students which included paying fees, scholarship, prizes, books and loans had not been deleted nor changed. Further, the object of providing medical facilities and relief to poor, was also not been deleted. The same was only modified so as to include giving donations to hospitals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equired, the Trust did not intimated the changes made in the Trust Deed to the Revenue Authorities. He drew our attention to the judgment of the Allahabad High Court in case of Allahabad Agricultural Institute Vs. Union of India, (2007) 291 ITR 116 in which it was held that where the objects of Trust have been altered wholesome after grant of registration and intimation of alteration had not been given to the Commissioner, registration granted on the basis of a particular representation, would not survive. He submitted that though this decision in Allahabad Agricultural Institute (supra) was cited before the Tribunal, it was incorrectly distinguished. 7. As noted, the facts on record are not seriously in dispute. The respondent a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
