constituted a public charitable trust by name Kottarakkad
Charitable Trust as per Ext.P1 trust deed dated 05.02.2013. The
ownership of the school ... School
to the Trust. In the meeting of the Trust held on 15.08.2013,
it was decided to introduce an amendment. The petitioner
attended the said
Contributory Superannuation Benefit (Pension) Trust (hereinafter
referred to as the 'Trust Deed'). It was provided in the Trust Deed that
Signature Not Verified ... constitute a Trust established in India which
Trust shall be irrevocable and the Trustees shall hold the moneys of
the Trust upon trust
public trust is
sought to be recovered from any person, including a person holding ad-
versely to the public trust. After amendment the section provides ... person having interest' prior to
the amendment. We are also unable to appreciate how the amendment to
provisions of section 50 would make
Therefore, he seeks permission to delete
their names. Leave is granted. Necessary amendment shall be carried
out forthwith.
3. The present petition is directed against ... para
12 has observed that :-
"12. By the Bombay Public Trusts (Amendment) Act, 1953 , the word
'includes' was substituted for the word
information from the
(4) Without prejudice to (b) the trust or institution has trust or institution, or
the provisions of sub- not complied with ... stood before its disputed or has attained registration of such trust
amendment by the finality, or institution, after
Finance (No. 2) Act, affording a reasonable
trust deed without prior permission of the ld. CIT (E). We find that after
obtaining the registration, the trust has made an amendment ... trust as per original trust
deed because of these amendments . The Honourable Gujarat High Court in
Commissioner of Income-tax vs. Paramount Charity 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 ... 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
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
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
