Registration of incoming and outgoing trustees
Vijaya Bhaskar
(Querist) 22 January 2024
This query is : Resolved
Dear Learned Experts
Greetings!
A charitable Trust having four trustees have decided to resign due to their personal reasons at a time. In place of them two new trustees have been inducted. Is it mandatory to register the outgoing trustees also or only incoming trustees should be registered with the sub-registrar office. Also the the new trustees desire to amend certain clauses to the trust deed.
Pleases suggest is it mandatory to have all the trustees who are outgoing and incoming trustees to be present for the amendment of the trust deed?
kavksatyanarayana
(Expert) 22 January 2024
All trustees shall sign the in the Amendment of Trust deed.
T. Kalaiselvan, Advocate 
(Expert) 22 January 2024
In the case CIT vs Kamala Town Trust (1996)217 ITR 699 (SC), (1996)84 Taxman 248(SC), the supreme court held that any change in Trust Deed is not possible unless the deed itself provides for such change.
Approaching the registrar or a court of law shall only be relevant if a change is legally permissible.
