Merely because assessee was publishing newspapers in regional, national and English languages by establishing necessary facilities for the same, it cannot be made a ground to deny registration under s 12AA where no fault was found with genuineness of the trust — held by ChenHC in DIT v Vallal M D Seshadri Trust — In favour of: The assessee.
A charitable institution, if it is otherwise charitable, cannot be denied registration merely because it had made amendments to its objects in the trust deed.
As far as the amendment made to the trust deed is concerned, it is not the concern of the assessing authority, and only the civil court is empowered to decide the said issue, and in any event that cannot be the reason for denying the charitable nature of the institution, if it is otherwise charitable.
Decided on: 13 December 2011.
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