TMI Blog2010 (11) TMI 1104X X X X Extracts X X X X X X X X Extracts X X X X ..... JM: This appeal of the assessee is directed against the order of the ld. CIT, Salem, dated 12.8.2009. 2. Briefly stated, the facts of the case are that the assessee is a charitable trust constituted under a trust deed dated 24.5.2001. The trust has filed an application in Form No.10A for registration u/s 12AA of the Act on 24.2.2009. The objects of the trust as per the trust deed read as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... either in the form of material or immovable properties and utilize for the purpose of the activities towards the objects of the trust from the private, government, companies, societies, authority and trusts having the objects and principles as stated above. 3. The ld. CIT, after discussing the supplementary trust deeds executed by the assessee-trust on various dates, and also relying on the dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trustees including the substitution or change of the trustees thereafter/subsequently, would not affect the original object unless the objects itself is changed by a subsequent supplementary deed. In view of the above, the matter is sent back to the file of the ld. CIT with a direction to allow registration to the trust u/s 12AA of the Act. 5. In the result, the appeal filed by the assessee st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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