postal ballot process of
unitholders. However the same is
regarding proposed amendment
of Trust deed dt 20.4.1989,
alongwith deed of modification ... taken a narrow view and contends that merely
pertains to the amendment of trust because the deed pertains to year 1989 and 2004,
deed dated
which was
tiled pursuant to amendment in objects of
the Trust;
Treatment of activities as not genuine and
not in accordance with objects
2. erred ... facts of the case, that the trust is a genuine trust
registered long back but due to amendment in various objects
dated 28.12.2017, certain details
Chanabhai Peraj Charity Trust, Mumbai
by the assessee trust which would require expenditure outside India.
According to him, the applicant trust ought to have amended ... 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
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 ... amendment
made by the Taxation and Other Laws (Relaxation and Amendment of
Certain Provisions) Act, 2020 , all charitable trusts or institutions, who
have been given
documentary evidence that it
has actually initiated the process for amendment in Trust Deed before the
competent authority. The Ld.CIT(E) held that ... insistence by the Ld.CIT(E) for the actual amendment in the trust
deed is thus not warranted in the facts and circumstances
documentary evidence that it
has actually initiated the process for amendment in Trust Deed before the
competent authority. The ld CIT(E) held that ... insistence by the Ld.CIT(E) for the actual amendment in the trust
deed is thus not warranted in the facts and circumstances
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
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
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
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
