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Para 1.1 of First Schedule of Byelaws There shall be a minimum of 2 (two) Trustees and a maximum of 7 (seven) Trustees of the said Trust (with the Trustees from time to time being collectively referred to as the "Board of Trustees"

or the "Board") all of whom shall be nominated by the Settler, (with each such trustee being referred to individually as a "Nominee Trustee" and collectively as "Nominee Trustees") Functioning of the Trust 3.1 The Board of Trustees shall hold at least two meetings each year, being at least one meeting in each half of the year, or as more often as may be necessary for the efficient conduct of the affairs of the Trust. The Chairman for each meeting shall be elected from amongst the trustees present at the meeting. The Chairman shall not have a casting vote. The Secretary shall be appointed by Settler and Mr. Ajey Kumar is hereby appointed as the first Secretary of the trust. The Settler at his discretion can change the Sectary at any point of time.

3. As discussed in para 1 and 2 above it is submitted that the Assessing Officer is not correct in not recommending the registration of the foundation u/s 12A(a). However, the rejection of the application will lead to litigation which will delay the working of the foundation and curtail its activities till litigation is finished. Hence in order to avoid the litigation and saving valuable time the foundation is ready to amend its trust deed and bye laws in case in the present form of clauses and bye laws the foundation's application u/s 12A(a) is going to be rejected, as per draft enclosed. It is believed that your good self will appreciate the offer of the foundation and will advise suitably. Trustees will need two weeks time to do the needful."

iv) It has been communicated that trust once created cannot be amended and in this connection, the following cases have been cited:
Sakti Charities vs CIT (1984) 149 ITR 624 Thanthi Trust vs ITO (1973) 91 ITR 261 Sri Agasthyar Trust vs CIT (1999) 236 ITR 23 In this matter, it is submitted that the citations do not apply to the applicant and these cases do not nullify and derecognized the amended trust deed filed in your office on 21.09.2010 because in all these cases, the object clause were amended while in the applicants case, no object clause has been amended and it is only the clauses pertaining to administrative part of the trust deed which have been amended. As the object clause goes to the root of the purpose to create the trust, any amendment to it is difficult because the rights of the beneficiaries are affected. However, the procedure of administration, if hanged does not affect the right of the beneficiaries and the intention of the settler to create a trust e.g.:- If there is a clause in a trust deed that the trust will provide medical facilities to general public and this clause is deleted, the understanding between the settlor and the trustee will be broken and similarly, the right of the beneficiaries are affected. Definitely, it will be difficult to change such an object. However, if trust deed provides that it will have two trustees and later it is found that two trustees are short in numbers and the clause is amended that the trust will have minimum two trustees and maximum 7 trustees, it will have no effect on intent of the trust and right of the beneficiaries and such amendment may be carried. On the same argument, the amendment deed which dilutes the power of the settlor and transfers his rights to the board of the trustees is a matter of administration of the trust and it is well within the powers as enunciated in the trust deed.