M/s. Centre for Development and Communication Trust, Theni V. CIT, Madurai

ITA 1818/CHNY/2011

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 1065 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-03-2013
• Appeal Filed By: Assessee
• Bench Allotted: D
• Next Hearing Date: 25-02-2013
• Assessment Year: misc
• Appeal Filed On: 11-11-2011
• Court: TRIBUNAL
• Keywords: Gift; Charitable institution; Opportunity of being heard; Principle of natural justice; Period of limitation
• Section: 12A; 12; 92

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL D BENCH, CHENNAI. BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER & SHRI S.S. GODARA, JUDICIAL MEMBER I.T.A. NO.1818/MDS/2011 M/S. CENTRE FOR DEVELOPMENT AND COMMUNICATION TRUST, 1/167 WEST STREET, KAMATCHIPURAM, UTHAMAPALAYAM TALUK, THENI DISTRICT. [PAN:AAATC4299D] VS. THE COMMISSIONER OF INCOME TAX-I, MADURAI. (APPELLANT) (RESPONDENT) A PPELLANT BY : SHRI G. BASKAR, ADVOCATE RESPONDENT BY : SHRI S. DASGUPTA, SR. A.R. DATE OF HEARING : 25.02.2013 DATE OF PRONOUNCEMENT : 05.03.2013 ORDER PER S.S. GODARA, JUDICIAL MEMBER THIS ASSESSEES APPEAL IS DIRECTED AGAINST THE ORD ER OF THE COMMISSIONER OF INCOME TAX-I, MADURAI DATED 13.06.2 011 IN C.NO. 464/75/ CIT-I/1985-86 PASSED UNDER SECTION 12AA(3) R.W.S. 2 93C OF THE INCOME TAX ACT 1961 [IN SHORT THE ACT]. 2. IN THE COURSE OF HEARING, THE AR REPRESENTING T HE ASSESSEE SUBMITS THAT THE APPEAL IS TIME BARRED BY 91 DAYS IN FILING . HE STATES THAT THE DELAY ABOVE SAID IS ATTRIBUTED TO THE FACT THAT AGAINST T HE VERY ORDER OF CIT, THE ASSESSEE HAD FILED A WRIT PETITION BEFORE THE HONB LE JURISDICTIONAL HIGH I.T.A. I.T.A. I.T.A. I.T.A. NO. NO. NO. NO.1818 1818 1818 1818/M/ /M/ /M/ /M/11 1111 11 2 COURT (MADURAI BENCH). ON 29.10.2011, THE HONBLE H IGH COURT DIRECTED THE ASSESSEE TO FILE THE INSTANT APPEAL WITHIN TWO WEEK S FROM THE DATE OF RECEIPT OF THE ORDER. THE ASSESSEE WOULD SUBMIT THAT THE IN STANT APPEAL HAS BEEN FILED ON 11.11.2011 IN COMPLIANCE THEREOF. THEREFOR E, IT SUBMITS THAT THE DELAY IS LIABLE TO BE CONDONED. 3. THE REVENUE DOES NOT SERIOUSLY OPPOSE THE ABOVE SUBMISSIONS OF THE ASSESSEE. 4. WE HAVE PERUSED THE HONBLE HIGH COURTS ORDER AS WELL AS PETITION SEEKING CONDONATION AND AFFIDAVIT FILED IN SUPPORT THEREOF. IN OUR VIEW, THE ASSESSEE HAS EXPLAINED SUFFICIENT CAUSE AS AFORESAI D FOR NOT FILING THE INSTANT APPEAL WITHIN THE LIMITATION PRESCRIBED. ACCORDINGL Y, WE CONDONE THE DELAY AND PROCEED TO DECIDE THE CASE ON MERITS. 5. REITERATING THE GROUNDS RAISED IN THE APPEAL, T HE AR VEHEMENTLY ARGUES THAT THE CIT HAS ERRED IN CANCELLING ASSESSE ES REGISTRATION UNDER SECTION 12A(A) OF THE ACT. IN SUPPORT OF SUBMISSI ONS, HE HAS FILED A COMPILATION OF FOLLOWING DOCUMENTS: S.NO. DATE DOCUMENT 1 29.10.1983 DEED OF TRUST 2 05.06.1986 ORDER GRANTING REGISTRATION U/S 12A 3 03.03.2003 SANCTION OF GRANT FOR FAMILY COUNSELING CENTRE 4 06.02.2009 SANCTION OF GRANT FOR SC STUDENTS PRIMARY SCHOOL. 5 - RECEIPTS AND PAYMENT ACCOUNT, I & E A/C, BALANCE SHEET - FOR THE YEAR ENDING 31.03.2007 I.T.A. I.T.A. I.T.A. I.T.A. NO. NO. NO. NO.1818 1818 1818 1818/M/ /M/ /M/ /M/11 1111 11 3 6 - DO - FOR THE YEAR ENDING 31.03.2008 7 - DO - FOR THE YEAR ENDING 31.03.2009 8 - DO - FOR THE YEAR ENDING 31.03.2010 9 09.11.2010 SUPPLEMENTARY TRUST DEED 10 14.02.2011 LETTER FILED BY THE TRUST WITH THE CIT 11 29.01.2010 ORDER OF THE CIT REJECTING RECOGNITION U/S.80G 12 25.01.2012 ORDER OF THE HON'BLE ITA T IN APPEAL AGAINST REJECT ION OF RECOGNITION U/S.80G 13 25.04.2011 SHOW CAUSE NOTICE U/S.12AA(3) ISSUED BY THE CIT 14 29.10.2011 JUDGMENT OF THE HON'BLE MADRAS HIGH COURT IN THE LIGHT THEREOF, THE ASSESSEE PRAYS FOR ACCEPT ANCE OF THE APPEAL. 6. PER CONTRA, THE REVENUE STRONGLY SUPPORTS THE O RDER UNDER CHALLENGE PASSED BY THE CIT CANCELLING ASSESSEES REGISTRATIO N UNDER SECTION 12A(A) OF THE ACT AND PRAYS FOR UPHOLDING THE SAME. 7. FACTS APROPOS ARE THAT THE ASSESSEE IS A TRUST ESTABLISHED IN PURSUANCE TO ITS TRUST DEED DATED 29.10.1983. ON 05 .06.1986, THE CIT, MADURAI GRANTED IT REGISTRATION UNDER SECTION 12A O F THE ACT. THE PAPER BOOK REVEALS THAT THE ASSESSEE RECEIVES GRANT-IN-AI D FROM THE GOVERNMENT OF INDIA. A PERUSAL OF ITS TRUST DEED STATES ITS FOLLO WING OBJECTS: 'III. THE OBJECTS OF THE TRUST SHALL BE: THE PRIME PURPOSE OF THE TRUST IS TO UNDERTAKE, PRO MOTE AND ASSIST IN THE SOCIAL ECONOMIC AND INTELLECTUAL DEVE LOPMENT OF WEAKER SECTIONS OF THE SOCIETY, STRIVE FOR THE STANDARD OF LIVING OF MANKIND, SOCIAL JUSTICE AND TO OFFER SUPPORT AND CO-OPERATIO N IN GENERAL SCHEMES OF PEOPLE DEVELOPMENT SOCIAL RECONSTRUCTION AND REL IEF ATTEMPTED BY OTHER INDIVIDUALS, INSTITUTIONS AND ORGANIZATION. W ITH THESE OBJECTS IN VIEW, THE CENTRE MAY CARRY OUT ALL OR ANY OF THE FO LLOWING FUNCTIONS: I.T.A. I.T.A. I.T.A. I.T.A. NO. NO. NO. NO.1818 1818 1818 1818/M/ /M/ /M/ /M/11 1111 11 4 (I) TO ATTEMPT AND ORGANIZE ALL ROUND DEVELOPMENT O F RURAL LIFE. (II) TO PROMOTE APPROPRIATE COMMUNICATION SYSTEMS, PROGRAMMES AND ACTIVITIES CONNECTED WITH DEVELOPMEN T. (III) TO UNDERTAKE NEED-BASED SCIENTIFIC STUDIES AN D RESULT- ORIENTED ACTION-PROJECTS IN THE AREA OF RURAL SOCIA L DEVELOPMENT. (IV) TO UNDERTAKE AND ASSIST IN. SOCIO-ECONOMIC DEV ELOPMENT PROGRAMME AND PROJECTS FOR IMPROVING THE QUA1LTY OF LIFE OF RURAL POOR AND UNDERPRIVILEGED IRRESPECTIVE OF CAST E, CREED OR COLOUR, RELIGION BY ITSELF OR IN COLLABORATION W ITH SIMILAR AGENCIES. (V) TO INITIATE ACTION TO CONSCIENTIZE THE POOR SO THAT THEY WILL BE ABLE TO PLAN AN EFFICIENT AND EFFECTIVE ROLE IN DEC IDING ABOUT THEIR FUTURE AND TO BRING ABOUT ACCELERATED DEVELOP MENT. (VI) TO INITIATE, ADMINISTER AND ASSIST PROGRAMMES FOR PROVIDING BETTER NUTRITION FOR CHILDREN, EXPECTANT MOTHERS AN D OLD AGE PEOPLE AMONG THE POOR WITH BACKWARD PARTY OF RURAL AREAS. (VII) TO PROMOTE ADOPTION OF NEW INNOVATIONS IN AGR ICULTURE, HEALTH, FAMILY PLANNING, SANITATION, ETC., AMONG RU RAL POOR AND FARMERS. (VIII) TO ASSIST IN THE RESETTLEMENT AND REHABILITA TION POOR IN THE TRIBAL AREAS. (IX) TO ORGANIZE DISCUSSION GROUPS FOR THE STUDY A ND UNDERSTANDING OF SOCIAL, ECONOMIC, POLITICAL, EDUCA TIONAL, PHILOSOPHICAL AND INTER-NATIONAL PROBLEMS IN AN ACA DEMIC AND NON-PARTISAN SPIRIT, AND TO PUBLISH THE RESULTS OF SUCH DISCUSSION IN THE FORM OF BOOKS, PAMPHLETS OR JOURN ALS. (X) TO SERVE GENERALLY AS A CENTRE FOR THE COLLECT ION DIFFUSION AND EXCHANGE OF INFORMATION ON THE SIGNIFICANT IDEA S AND DEVELOPMENT RELATING TO DEVELOPMENT AND COMMUNICATI ON IN NATIONAL AND INTERNATIONAL DEVELOPMENT. (XI) TO ORGANIZE RELIEF IN TIMES OF EMERGENCY AND ON OCCASIONS OF GENERAL SOCIAL DISTRESS SUCH AS FLOODS, FAMINES, EP IDEMICS, CYCLONE, FIRE AND OTHER DISASTERS WHICH HINDS DEVEL OPMENT. I.T.A. I.T.A. I.T.A. I.T.A. NO. NO. NO. NO.1818 1818 1818 1818/M/ /M/ /M/ /M/11 1111 11 5 (XII) TO PROMOTE AND TRANSFER APPROPRIATE TECHNOLO GY FOR ESTABLISHING RURAL INDUSTRIES FOR GENERATING ADDITI ONAL RURAL EMPLOYMENT AND SUPPLEMENTARY INCOME. (XIII) TO ORGANIZE SEMINARS, SYMPOSIA, CONFERENCES , CONVENTIONS AND OTHER SUCH MEETINGS AND ACTIVITIES RELATED TO COMMUNICATION AND DEVELOPMENT. (XIV) TO ORGANIZE AND TRAIN GROUPS OF PEOPLE FOR V OLUNTARY SERVICE IN ORDER TO PROMOTE SOCIAL WELFARE. (XV) TO ESTABLISH YOUTH GROUPS FOR THE PROPER DEVE LOPMENT OF YOUNG PEOPLE AND FOR DRAWING THEM INTO SOCIAL SERVI CE AND PUBLIC WORK. (XVI) TO OFFER FELLOWSHIP, SCHOLARSHIPS AND PRIZES IN FURTHERANCE OF THE OBJECTS OF THE TRUST. (XVII) TO CARRY OUT EVALUATION STUDIES OF THE EXPE RIENCE OF THE EXISTING INSTITUTIONS AND ORGANIZATIONS AND MAKE SU CH STUDIES AVAILABLE TO THOSE WHO MAY BE INTERESTED IN PROMOTI NG THE WELFARE OF THE RURAL POOR. (XVIII)TO ORGANIZE PEOPLE IN CO-OPERATIVE.AND OTHER JOINT VENTURES FOR PROMOTING SELF RELIANCE AMONG COMMUNITY MEMBER. (XIX) TO TAKE ALL, OR ANY SUCH ACTION, AS PER INCI DENTAL TO AND CONNECTED WITH THE OBJECTIVES ENUMERATED IN THIS SE CTION AND MAY BE HELPFUL IN THEIR REALIZATION INCLUDING THE F OLLOWING: A. RECEIVING THE GIFTS AND BEQUESTS OF LANDS, BOOK S, MONEY, EDUCATIONAL EQUIPMENT, OFFICE FURNITURE AND OTHER U SEFUL ARTICLES. B. RAISING FUNDS THROUGH DONATIONS SUBSCRIPTION ET C. C. ACQUIRING AND SALE OF PROPERTY. D. RAISING LOANS. E. ACQUIRING AND MANAGING PRINTING PRESSES. F. INVESTING FUNDS. G. PUBLICATION AND MAINTENANCE OF BUILDINGS AND EQ UIP THEM PROPERLY. H. CONSTRUCTION AND MAINTENANCE OF BUILDINGS AND E QUIP THEM PROPERLY. I.T.A. I.T.A. I.T.A. I.T.A. NO. NO. NO. NO.1818 1818 1818 1818/M/ /M/ /M/ /M/11 1111 11 6 I. ESTABLISHING BRANCHES OF TRUST AND OFF LISTING WITH OTHER SOCIETIES AND SCHOLAR ORGANIZATION. WE ALSO FIND THAT AS PER THE TRUST DEED ITSELF, THE SAME IS AMENDABLE BY MAJORITY OF THE TRUSTEES PRESENT AND VOTING. 8. BEFORE US, THE STRIFE BETWEEN THE PARTIES PERTA INS TO THE SUPPLEMENTARY TRUST DEED EXECUTED ON 09.11.2010 AMENDING THE EARL IER ONE WHICH READS AS UNDER: SUPPLEMENTED DEED THE SUPPLEMENTED DEED OF TRUST IS EXECUTED ON 9.11 .2010. BY DR. P.PATCHAIMAL, S/O R. PERIYATHAMBI NADAR, RE SIDING AT WARD-4, KAMATCHIPURAM, UTHAMAPALAYAM (TK.), THENI (DT.), A DEED OF TRUST OF CENTRE FOR DEVELOPMENT AND COMMUNICATION TRUST AT 2/167, WEST STREET, KAMATCHIPURAM, THAMAPALAYAM (TK.), THENI (DT.) WAS REGISTERED AS N O. 4-53/1983 IN THE S.R.O. CHINNAMANUR. AN URGENT BOARD OF TRUSTEES MEETING WAS HELD ON 4. 11.2010 AT 4.00 P.M.. THE TRUST WAS INITIALLY REGISTERED ON 26.07.1983 AN D THE REGISTRATION NUMBER IS 53. IT HAS BEEN DECIDED TO AMEND THE ORIGINAL TRUST DEE D OF CENTRE FOR DEVELOPMENT AND COMMUNICATION TRUST, KAMATCHIPURAM, THENI DISTRICT AND INCLUDE THE FOLLOWING FUNCTIONS IN THE TRUST DEED FOR EFFECTIVELY CARRYING AND MULTI FARIOUS ACTIVITIES IN THE ORGANI ZATION: 1. IT HAS BEEN DECIDED TO HAVE THE NEW OFFICE BEARE RS DUE TO SOME MEMBERS' ILL-HEALTH AND INABILITY. THE BOARD OF TRUSTEES COMMITTEE HAS BEEN RECONSTITUTED WITH THE NEW AND EXISTING MEMBERS. NO. NAME ADDRESS OCCUPATION DESIGNATION 1. MRS. B. PATCHAIKILI W /O. BALAGURUSAMY WEST STREET, KAMATCHIPURAM THENI DISTRICT. AGRICULTURE PRESIDENT 2. DR. P. PATCHAIMAL S/O R. PERYATHAMBI KALIAMMAN KOIL STREET, KAMATCHIPURAM THENI DISTRICT. SOC IAL SERVICE SECRETARY 3. MRS. S. MURUGESWARI W/O R. SANKARALINGAM MAIN ROAD, KAMATCHIPURAM THENI DISTRICT. SOCIAL W ORKER TREASURER I.T.A. I.T.A. I.T.A. I.T.A. NO. NO. NO. NO.1818 1818 1818 1818/M/ /M/ /M/ /M/11 1111 11 7 4. MRS. M. SELVI D/O A. MASILAMANI KALIAMMAN KOIL STREET, KAMATCHIPURAM THENI DISTRICT. M.A.M.A. MEMBER 5. MR. P. MAR IMUTHU S/O PARAMASIVAM SUBRAMANIYAR KOIL STREET, KAMATCHIPURAM THENI DISTRICT. SOCIAL W ORKER MEMBER 6. MR. B. PATCHAIKANI MURUGAN S/O BALAKRISHNAN POST OFFICE STREET KAMATCHIPURAM THENI DISTRICT. BUSINESS MEMBER 7. MR. M. MURUGAN S/O MADASAMY MAIN ROAD, KAMATCHIPURAM THENI DISTRICT. ELECTRICIAN MEMBER 8 MR. K. PERIYAJEYAM S/O KRISHNASAMY, WEST STREET, KAMATCHIPURAM AGRICULTURE MEMBER 9. MRS. P. JOY W/O PATCHAIYAPPAN, AMBEDKAR COLONY, KAMATCHIPURAM SOCIAL WORKER MEMBER 2. TO IMPLEMENT DISABLED WELFARE PROJECTS TO BRING THEM INTO MAINSTREAM OF THE LIFE BY ORGANIZING COMMUNITY BASE D REHABILITATION WORK, ESTABLISHING MENTALLY RETARDED SCHOOL PHYSIOTHERAPY TREATMENT, VOCATIONAL TRAINING, ORGANIZING SELF HELP GROUPS, ETC. 3. TO CREATE AWARENESS ON CONSUMER RIGHTS AND ORGA NIZE PROGRAMMES FOR CONSUMER ACTIVITIES. 4. TO GIVE EDUCATION TO THE POOR SC/ST CHILDREN TH ROUGH RESIDENTIAL SCHOOL. 5. TO TAKE CHILD CARE WISH PRE SCHOOL EDUCATION TH ROUGH THE CRECHE PROGRAMME. 6. TO FOCUS ON MISUNDERSTANDING PROBLEMS, SUSPICIO N, UNEMPLOYMENT, DEPRESSION, LOVE AFFAIR, EXTRA MARITAL AFFAIR, PRE MARITAL PROBLEM DOWRY, PROBLEM OF WOMAN THROUGH FAMILY COUNSELLING CENTRE. 7. TO CREATE AWARENESS, EARLY IDENTIFICATION, TREA TMENT AND REHABILITATION OF ADDICTS THROUGH DE-ADDICTION CENTRE. 8. TO ASSIST THE RESETTLEMENT AND REHABILITATION OF THE DIFFERENTLY ABLED PERSONS. 9. TO FOCUS ON CHANGING LIFE STYLE OF THE AFFECTED CHILDREN. I.T.A. I.T.A. I.T.A. I.T.A. NO. NO. NO. NO.1818 1818 1818 1818/M/ /M/ /M/ /M/11 1111 11 8 10. TO TAKING UP TRIBALS WELFARE PROJECTS, TRIBAL VALUE ADDED PRODUCTS BIO-DIVERSITY CONSERVATION PROJECTS AND STRENGTHEN THE LIVELIHOOD ACTIVITIES OF TRIBAL FAMILIES. 11. TO PROVIDE AMBULANCE FACILITIES TO THE POOR AN D VILLAGES. 12. TO CREATE AWARENESS ON CONSUMER RIGHTS AND ORG ANIZE PROGRAMMES FOR CONSUMER ACTIVITIES. 13. TO WORK ON THE ISSUES RELATED TO HIV, FEMALE I NFANTICIDE, ORGANIC FARMING, RAIN WATER HARVESTING, WATERSHED, FODDER D EVELOPMENT, INDIGENOUS VARIETIES PROMOTION, INDIGENOUS TECHNOLOGY KNOWLEDG E, SELF-HELP GROUPS. THERE IS NO IMMOVABLE PROPERTY .EXCEPT THE NUCLEUS FUND OF RS.12682 FOR THE TRUST'. THEREAFTER, THE ASSESSEE INTIMATED THE CIT-I, MADUR AI ABOUT ABOVE SAID SUPPLEMENTARY TRUST DEED, WHO IN TURN ISSUED A NOTI CE IN QUESTION FOR CANCELLING ITS REGISTRATION UNDER SECTION 12A(A) ST ATING THEREIN THE FOLLOWING SOLE REASON: 2. THE TRUST HAS FILED A LETTER DATED 14.02.2011 IN THIS OFFICE ON 17.02.2011 COMMUNICATING THE AMENDMENT CARRIED OUT BY THE TRUST ON 09.11.2010. A TRUST IS SUPPOSED TO CARRY OUT ANY AM ENDMENT TO THE OBJECTS ONLY THROUGH A DECREE OF A COURT. BUT, IT H AS NOT BEEN DO SO. 9. AS WE FIND FROM THE ORDER UNDER CHALLENGE, THE ASSESSEE REPRESENTED BEFORE THE CIT FOR NOT CANCELLING THE REGISTRATION. HOWEVER, NEGATING ITS EXPLANATION VIDE THE IMPUGNED ORDER, THE CIT HAS HE LD THAT THE ASSESSEE HAS EXECUTED THE SUPPLEMENTARY TRUST DEED INCORPORA TING NEW OBJECTS BY AMENDING EXISTING ONES WITHOUT APPROACHING THE CIVI L COURT AND ALSO, IN ABSENCE OF ANY AMENDING PROVISION IN THE TRUST DEED . HE HAS FURTHER OBSERVED THAT ASSESSEES OBJECTS IN THE SUPPLEMENTA RY DEED ARE NOT IN ACCORDANCE WITH LAW AND EVEN ITS TRUST DEED OF 1983 CONTAINS NEITHER ANY I.T.A. I.T.A. I.T.A. I.T.A. NO. NO. NO. NO.1818 1818 1818 1818/M/ /M/ /M/ /M/11 1111 11 9 AUTHOR NOR SETTLOR WHICH RENDERS CONSTITUTION O F THE TRUST IRREGULAR. ON THIS ANALOGY, THE CIT HAS CANCELLED ASSESSEES REGISTRAT ION. THEREFORE, THE ASSESSEE IS IN APPEAL BEFORE THE TR IBUNAL. 10. WE HAVE HEARD BOTH PARTIES AT LENGTH AND ALSO PERUSED THE PAPER BOOK FILED BY THE ASSESSEE AS WELL AS IMPUGNED ORDE R PASSED BY THE CIT. THE FACTS ARE NOT IN DISPUTE. THE ASSESSEE IS A TRU ST ESTABLISHED BY TRUST DEED EXECUTED IN THE YEAR 1983 AND ENJOYS REGISTRAT ION UNDER SECTION 12A(A) OF THE ACT SINCE 05.06.1986. THE ISSUE BETWEEN TH E PARTIES IS THAT THE ASSESSEE VIDE SUPPLEMENTARY DEED IN QUESTION SUPPLE MENTED ABOVE SAID OBJECTS, WHICH IN THE OPINION OF THE CIT COULD HAVE BEEN DONE ONLY THROUGH A DECREE OF CIVIL COURT. IT TRANSPIRES FROM THE PAPER BOOK THAT AT THE FIRST INSTANCE, THE ASSESSEE FILED WRIT PETITION NO. W.P. (MD) NO. 12031 OF 2011 AGAINST THE VERY IMPUGNED ORDER OF THE CIT IN WHICH THE DISPUTE HAS BEEN ADJUDICATED UPON BY THE HONBLE JURISDICTIONAL HIGH AS UNDER: 12. HOWEVER, I SHOULD ALSO POINT OUT THE FACT THA T THE AMENDMENTS TO A DEED OF TRUST DO NOT NECESSARILY REQUIRE AN AP PROVAL BY A CIVIL COURT. SECTION 92 OF THE CODE OF CIVIL PROCEDURE IS THE ONLY PROVISION, UNDER WHICH CERTAIN DIRECTIONS COULD BE SOUGHT FROM A CIVIL COURT. THE DIRECTIONS THAT COULD BE SOUGHT FROM CIVIL COURT AR E ENLISTED IN CLAUSE (A) TO (H) OF' SUB-SECTION (1) OF SECTION 92 OF THE CODE OF CIVI1 PROCEDURE. THE AMENDMENT TO THE OBJECT CLAUSE OF A DEED OF TRUST IS NOT ONE OF THE MATTERS INCLUDED UNDER CLAUSES (A) T O (H) OF SECTION 92(1) OF THE ACT. THOUGH A CIVIL COURT HAS A PARENS PATRI AE JURISDICTION OVER PUBLIC CHARITABLE TRUSTS AND IS COMPETENT TO ISSUE ANY KIND OF DIRECTION FOR THE PROPER ADMINISTRATION OF A PUBLIC CHARITABL E TRUST, IT, IS NOT NECESSARY IN ALL CASE A FOR THE TRUSTEES TO GO BEFO RE THE CIVIL COURT TO SEEK AMENDMENT TO THE OBJECTS OF THE TRUST. THEREFO RE, TO THIS EXTENT, THE I.T.A. I.T.A. I.T.A. I.T.A. NO. NO. NO. NO.1818 1818 1818 1818/M/ /M/ /M/ /M/11 1111 11 10 RESPONDENT APPEARS TO HAVE GONE ON A WRONG FOOTING, THOUGH ON THAT GROUND I WOULD NOT LIKE TO INTERFERE WITH THE SAID ORDER. 13. THEREFORE, THIS WRIT PETITION IS DISMISSED. TH E PETITIONER IS AT LIBERTY TO FILE AN APPEAL BEFORE THE APPELLATE TRIB UNAL UNDER SECTION 253(1) OF THE ACT. IF THE PETITIONER FILES AN APPEA L WITHIN TWO WEEKS FROM THE DATE OF RECEIPT OF A COPY OF THIS ORDER, T HE APPELLATE TRIBUNAL SHALL EXERCISE THE POWER UNDER SUB-SECTION (5) OF S ECTION 253 OF THE ACT AND ENTERTAIN THE APPEAL AGAINST THE SAID ORDER, WI THOUT REFERENCE TO THE PERIOD OF LIMITATION. HOWEVER, THERE WILL BE NO ORDER AS TO COSTS. CONSEQUENTLY, THE CONNECTED M.P. (MD)NO.L OF 2011 I S CLOSED. IN VIEW THEREOF, IT IS CLEAR THAT THE FINDINGS OF THE CIT UNDER CHALLENGE HAVE ALREADY BEEN ADJUDICATED UPON BY THEIR LORDSHI PS. 11. THERE IS ONE MORE ASPECT WHICH WE ARE UNABLE T O IGNORE. IN THE ORDER, THE CIT HOLDS THAT THE SUPPLEMENTARY DEED EXECUTED BY THE ASSESSEE IS BAD FOR WANT OF SUCH CLAUSE IN ORIGINAL DEED. AS ALREAD Y OBSERVED, THE ORIGINAL DEED ITSELF PROVIDES FOR AMENDMENT (SUPRA). SO, THE REASONING ADOPTED TURNS OUT TO BE CONTRARY TO THE RECORD. 12. MOREOVER, THE CITS SHOW CAUSE NOTICE DATED 25 .04.2011 ONLY STATES THAT THE AMENDMENT CARRIED OUT BY THE ASSESSEE COUL D ONLY BE THROUGH A COURTS DECREE, WHEREAS, IN THE IMPUGNED ORDER, HE TRAVERSES BEYOND THE SOLE REASON STATED IN THE SHOW CAUSE NOTICE AND HOL DS THAT ASSESSEES OBJECTS ARE NOT IN ACCORDANCE WITH LAW AND ITS CONS TITUTION IS ALSO NOT REGULAR. IN OUR CONSIDERED VIEW, IN PROCEEDINGS UNDER SECTIO N 12AA(3), A REASONABLE OPPORTUNITY OF BEING HEARD HAS TO BE PROVIDED TO A TRUST BEFORE PASSING CANCELLATION ORDER. FROM THE PAPER BOOK, NO SUCH CO MPLIANCE IS FORTHCOMING. I.T.A. I.T.A. I.T.A. I.T.A. NO. NO. NO. NO.1818 1818 1818 1818/M/ /M/ /M/ /M/11 1111 11 11 THEREFORE, APART FROM MERITS, THE IMPUGNED ORDER VI OLATES THE AFORESAID PROVISION AND PRINCIPLES OF NATURAL JUSTICE. HENCE, TAKING INTO CONSIDERATION ALL THE ABOVE FACTS AND CIRCUMSTANCES, WE HOLD THAT THE CIT HAS ERRED IN CANCELLING ASSESSEES REGISTRATION THROUGH IMPUGNED ORDER PASSED UNDER SECTION 12A(A) OF THE ACT. HENCE, WE ACCEPT THE I NSTANT APPEAL. 13. IN THE RESULT, THE APPEAL STANDS ACCEPTED. ORDER PRONOUNCED ON TUESDAY, THE 5 TH OF MARCH, 2013 AT CHENNAI. SD/- SD/- (ABRAHAM P. GEORGE) ACCOUNTANT MEMBER (S.S. GODARA) JUDICIAL MEMBER CHENNAI, DATED, THE 05.03.2013 VM/- TO: THE ASSESSEE//A.O./CIT(A)/CIT/D.R.