M E MEERAN MSS IQRA CHARITABLE TRUST,KOCHI vs. CIT EXEMPTION, KOCHI

The brief facts of the case leading to the instant appeal are that the assessee, a trust constituted under Trust Deed dated 08.09.2020 (copy on record), was, on applying, granted provisional registration as a charitable trust u/s.12A of the Act for the previous years relevant to assessment years 2021-22 to 2023-24 by the competent authority on 27.05.2021. Vide it’s communication dated 09.09.2022, the assessee was communicated by it the clauses of the trust deed which were required to be amended. The assessee, accordingly, approached the Sub-Registrar, Edapally, for the purpose, and was informed that, in view of clause 18 of the trust deed, reading as under, any ITANo. 19/Coch/2023 M E Meeran MSS Iqra Chairtable Trust vs. CIT(E) amendment to the trust deed would require prior approval from the competent authority: - “18. AMENDMENT This Deed may be amended or modified by the Trustee, by way of a deed of Amendment with the prior approval of the Commissioner of Income Tax having jurisdictions over the Trust. Provided that, the Trustee shall certify in writing that in its opinion such modification or amendment does not materially prejudice the interests of the contributories and does not operate to release the Trustee from any material responsibilities to such contributories.” This was duly communicated by the assessee to the competent authority on 29.9.2022 vide it’s letter dated 27.9.2022 (copy on record). The assessee’s application u/s. 10AB of the Act was, however, rejected vide impugned order for having not carried out the necessary amendments. Aggrieved, the assessee is in appeal.

We have considered the rival contentions and perused the material of record. 3.1 The assessee’s case before us was that the impugned order has been passed without considering it’s communication dated 27.9.2022. The impugned order, vide para 2 thereof, duly notes the assessee’s attendance on 27.9.2022. As it, therefore, appears to us, the letter dated 27.9.22, making a request to the competent authority to authorize the amendments stated therein, was not uploaded on the hearing date of 27.9.2022, and which perhaps also explains its submission in physical form on 29.9.2022.

3.2 It is not clear as to what transpired during the hearing on 27.9.2022; the impugned order being silent thereon. In any case, the matter stands decided by the ld. CIT(E) without further reference to the assessee’s application before him and, further, without according approval to the changes suggested, to which, as clarified, the assessee has no objection. As it appears to us, the same has been to save the process issued by completing it within time line prescribed by law.