been given to trustees in conduct of activities of trust. He
further referred to amendment made under provisions of section ... trust where the issue was the cancellation of the
registration of the about trust with effect from assessment year 99 - 2000,
though the amendment came
main reason for rejection of the application was that
amendment of trust deed on 27.03.2014 incorporating
dissolution clause and at the same time introduction ... without specifying any provision of
law, just mentioning that further, amendment of the trust deed on
27.03.2014 incorporating dissolution clause and at the same time
activity of profit are deleted
from Section 2(15) . As a connected amendment, a disqualification clause was
inserted by way of Section 11(4A) which ... with
effect from 1-4-1984, thus is that even when a trust or institution is held to be
carrying out an activity for profit
amendment in
the Act in Section 2(15) w.e.f. 01.04.2009 which is applicable from Assessment
year 2009-10. The charitable trust with general ... effect of the amendment is that trusts having objects of the advancement of any
other object of general public utility end use of business profit
complicated over the years that
two views were inherently possible. Therefore, subsequent amendment in
2005 even though retrospective will not attract the provision of section ... light of the recent amendment.
Show computation as to how 85% is applied for objects of the trust.
6.5. Further in question
which indicate the object and drift of the amendment in as
much as that genuine Charitable Trusts are not hit by the
proviso to section
trust or institution and the genuineness of
the activities of the trust, he has to pass an order in writing registering the trust or
institution ... charitable activity,
then the trust cannot be held as non-charitable, is no longer relevant after the statutory
amendment.
(d) The scope of the term
other object of general
public utility, The appellant submits that when the amendment was made to
Section 2 (15) of the I.T. Act vide ... Parliament made it very clear that genuine trusts will not suffer
by virtue of the amendment, he further stated in his speech in the august
that the predominant
object of trust is relief to the poor and for meeting the requirement of Trust, the
Trust was authorized to collect donations ... business was held under Trust as per Section 11(4)
of the Act. It was submitted that well after the amendment to Section
which indicate the object and drift of the amendment in as much
as that genuine Charitable Trusts are not hit by the proviso to
section ... Court thereafter held that a trust
claiming depreciation cannot be equated with a claim for double
deduction. The Hon'ble Punjab & Haryana High
