Pages 1-117 viz.
(i) A Trust deed dated 30.11.2001
(ii) Amendment of trust deed dated 09.05.2011
(iii) Supplementary Trust Deed dated 14.10.2010 between Shri ... impugned assessment was framed. The documents
seized included the Trust Deed dated 30.11.2001, the Amendment Deed, and
the Supplementary Trust Deed. These documents relate
Trust
6. The Ld.AR further argued that the trust imparts education in Cambridge and
IB board curriculum from its very inception. The 2009 Trust ... presented/submitted any documentary evidence/proof
of passing the resolution regarding amendment in trust deed nor has it provided any proof that it
has initiated
1991, wherein it
has been explained that before this amendment, the trusts seeking
donations u/s 80G , were required to take only 'administrative approval ... from CIT'. It has further been explained that after the amendment, the
trusts are now required to be statutorily approved by the Commissioner
trust had itself agreed that 1955 rectification of the Trust deed substituted a new trust for the old one and that therefore, the trust would ... case , the assessee trust did acquire the status of a trust wholly for charitable and religious purpose only after the amendment to the Trust Deed
assesses case after 01.04.2006. Departmental
Representative (DR) stated that amendment to the trust-deed came to the notice of the DIT-E only ... that the DIT-E
was of the opinion that amendment to trust deed disentitled the assessee for making application
for 80G purposes,that the trust
trustees, the newly
constituted trust board deem it expedient to amend the
original trust deed through the supplementary trust
deed and also to amend certain ... original trust deed and 3(7) at page 8 of the
original trust deed was deleted and the trust deed was
amended
failed to observe the fact that after the amendment of
:- 4 -: Grama Vidiyal Trust
the sec.2(15) of the Act, any activity ... Vidiyal Trust
contains general points on page No. 32 and also supplementary Trust
deed on page No. 34 as well as Trust amendment deed
presented/submitted any documentary evidence/proof of passing the resolution regarding
amendment in trust deed nor has it provided any proof that it has initiated ... process for
amendment in trust deed/MoA before the competent authority.
5. Since Registration/approval under section 12AB is to be granted in terms
opportunity of being heard and without considering the appointment
taken for amendment in trust deed alongwith draft supplementary deed
incorporating the irrevocable clause, (although amendment ... incorporating dissolution/irrevocable clause has also been made. With
reference to amendment in trust deed, during the course of hearing before
auditor, registered trust deed
of the assessee, G2K Pan card, death certificate of assessee's auditor,
registered trust amendment deed of the assessee
