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12. Further the Ld. CIT(A) cannot insist on a clause in the Trust Deed which provides that any amendment in Trust Deed shall be subject to prior approval of CIT. In the case Income tax Officer, (E) 1 (1), Mumbai v. Bhansali Trust [2015] 63 taxmann.com 56 (Mumbai- Trib.) (PB58-64) it was held that mere non-intimation of amendments in trust deed to department cannot ipso facto lead to cancellation of registration under section 12AA(3) because the statutory requirement of cancellation of registration contained in section 12AA(3) prescribes that the cancellation of registration cannot be effectuated unless a case is made out that the new objects do not fit in with the existing objects, i.e., new objects are 'non-charitable' in nature or that the activities are not genuine. In other words, any legitimate amendment in the Trust deed does not result in any reason for cancellation on the part of the Ld. Commissioner of Income Tax(Exemption) unless such amendment results in violation of the conditions of section 12AA read with section 11. It is important to ensure that there is no change in the tone and tenor of the objects pursued by the assessee in a real Digamber Jain ITA No.287 & 289/Ind/2020 sense. The amendments should not result in major changes in objects. They can be enabling clauses which provide only 'means' or 'power' to achieve objects in the Trust Deed. The Hon'ble Bombay High Court in the case of Deccan Gymkhana (Oldesty Trust) v. CIT [2003] 262 ITR 459/131 Taxman 279 (Bom) as well as the judgment of Hon'ble Supreme Court in the case of CIT v. Federation of India Chamber of Commerce & Industry [1981] 130 ITR 186/6 Taxman 7 has laid down that a distinction has to be made between the 'purpose' of a Trust and the 'powers' conferred upon the Trustees as being incidental to accomplish the purpose of the Trust. The amendments should only enable the Trustees to carry out activities for accomplishing the purpose of the Trust, which is for a 'charitable purpose' as per original Trust deed. Such amendments will not signify that the registration granted to the assessee under section 12A of the Act is rendered nugatory.