Deletion of objects from Trust deed, whether permissible?

Querist : Anonymous (Querist) 26 January 2011 This query is : Resolved
If any religious and objectionable objects are deleted by the assessee trust, whether it can be allowed to do so, despite disapproval of the CIT. I understand that even the CIT is not empowered to approve for the deletion of objects of the trust deed. It is only the Civil Court which can entertain such claim under section 92 of C.P.C. Whether 'deletion' of objects would partake the character of 'alteration'? What is the implication of Shakthi Charities decision and Jagadamba Charities decision in such a situation? Whether the assessee can claim for fresh recognition of 80G of the I.T.Act after deletion of objectinable clauses on its own? Please throw some light.

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Raj Kumar Makkad (Expert) 26 January 2011
If the clauses of trust permit such alteration can be made but it requires fresh recognition under section 89G of IT Act as aims and objects have now changed and it is now the matter to be decided by CIT in the light of relevant provisions compared with the new/remaining clauses of trust.

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