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Bharatpur Royal Family Religious & Ceremonial Trust Moti Mahal, Bharatpur Vs. CIT(E), Jaipur "2. The second amendment which was carried out on 03.08.16 was that in the event of dissolution of the trust, provision was made to transfer the assets to a trust of similar objects. Such dissolution clause was also absent from the original trust deed. In fact, the private religious nature of the trust before the said amendments were carried out, is also obvious from the Income and Expenditure accounts of the trust as on 31.03.11 viz., prior to registration and 31.03.19 (after the registration).