...This Writ Petition has been focussed to direct the respondent herein to register the supplementary Trust Deed executed by the petitioner and release the same without demanding advalorem...this Writ Petition would run thus: When the Supplementary Trust Deed of the Sri Pushpam College Trust was presented to the respondent for registration, the respondent demanded payment of advalorem...stamp duty on the Trust Deed. Thereupon being aggrieved by it this writ petition has been filed. 4.Per contra, the gist and kernel of the counter filed by the respondent would be to the effect that no ...

...been filed challenging the impugned refusal check slip dated 28.12.2024 issued by the respondent and for a consequential direction to the respondent to register the supplementary trust deed presented...supplementary trust deed and directed the petitioner to approach the concerned Sub-Registrar in Karnataka and register the same. 4. In the considered view of this Court, the trust...forms part of Hosur jurisdiction and therefore, the respondent has to necessarily entertain the supplementary trust deed. The original trust deed was registered in the year 1965, at which point of time, it...

...trust shall be dealt with. The assessee was also required to submit copy of registered amended trust deed. In response vide letter dated 17-2-2007, it was submitted that the assessee trust has not made any charitab...respect to the observations of the CIT regarding registration of supplementary trust deed, learned Authorised Representative drew our attention towards copy of supplementary trust deed placed at p...to 11 of the paper book wherein he has shown us that said supplementary trust deed was registered with the Sub-Registrar, Sadar, Hardwar vide his order dated 24-5-2007. Thus, it was pleaded by the...

...supplementary and amended Deed of Trust, dated 26.05.2005 executed by the defendants 1 and 2 is illegal, null and void and not binding on the first appellant Trust, for declaration that the Trust...management of the 2nd appellant and due to illegal advise, the respondents 1 and 2, taking advantage of their position as founders of the Trust and under the guise of the clause 45 of the Trust Deed, executed a ...of Trust, dated 26.05.2005 arrogated to themselves, the power to cancel any resolution passed by the Trust Board and also amended the various clauses of the Trust Deed and by reason of the Supplementary ...

...Mandamus, directing the second respondent to conduct enquiry on the basis of the representation given by the petitioner dated 26.09.2017 to cancel the registration of Supplementary Trust Deed dated...come to this Court seeking a direction to the second respondent to conduct enquiry on the basis of his representation dated 26.09.2017 and to cancel the registration of Supplementary Trust Deed dated...

...: 1. Copy of Trust Deed. 2. Copy of Supplementary Trust Deed. 3. Copy of Form No. 8 filed before Devsthanam Dep...activities of the trust are of international nature. Ld. AR for the appellant has submitted that the appellant trust has recently amended its trust deed by executing supplementary trust .... CIT(E) for decision afresh, having regard to the provisions of said supplementary trust deed. 2.5 From the supplementary trust deed, the area of activities of the...

...by virtue of the supplementary deed of Trust, the existing and continuing 12 trustees are sought to be replaced by another 12 new trustees, to facilitate the alienation of the Trust property and the...register the document namely supplementary Trust Deed dated 02.03.2020, without reference to the pending suit filed by the appellant and also recording the undertaking given by the first respondent.../ writ petitioner Trust. 5.Learned Counsel would submit that if a supplementary Trust Deed is allowed to be registered, the composition of the Trust would change and it would facilitate alienation of the...

...application that the assessee Trust was created on 3.12.09 by Shri Dhananjay (Acharya), disciple of Shri Acharya Haridev. Vide Trust Deed dated 3.12.09, registered in the office of the Sub-Registrar, Dehradun on 04.12.2009;...Deed was executed on 13.01.2010, which was also duly registered in the office of the Sub-Registrar, Dehradun on 13.1.2010; that the objectives of the assessee Trust contained in the Supplementary Trust...Trust Deed, in para 2(b) provides that the branches of the assessee Trust can be in India and/or outside India; that according to para 2(c) of the Supplementary Trust Deed, the area of operation w...

...assessee has contended in the application that the assessee Trust was created on 3.12.09 by Shri Dhananjay (Acharya), disciple of Shri Acharya Haridev. Vide Trust Deed dated 3.12.09, registered in the office of the Sub-Regi...Deed was executed on 13.01.2010, which was also duly registered in the office of the Sub-Registrar, Dehradun on 13.1.2010; that the objectives of the assessee Trust contained in the Supplementary Trust...not permitted u/s 11 of the I.T. Act; that the Supplementary Trust Deed, in ITA 3754(Del)2011 3 para 2 (b) provides that the branches of the assessee Trust can be in India and/or outside India; that...

...Constitution of India praying for issuance of a writ of Mandamus, directing the 2nd respondents to accept and register the supplementary trust deed dated 22.10.2024 presented by the petitioner and grant such...the 2nd respondent to accept and register the supplementary trust deed dated 22.10.2024 presented by the petitioner. 2. The petitioner trust was formed in the year...current Bank Account. The same was permitted by this Court. 5. Thereafter, in order to avoid further complication the petitioner had drafted a supplementary trust deed dated...

...in respect of the distribution of funds and assets in the event of dissolution of the trust and the second new clause provided that on any changes or amendments to the clauses of the Trust Deed would require prior approval ...Deed dated 01.11.2006, there was a clear stipulation that any change in the terms of Trust Deed could only 3 be done with the prior approval ...to the assessee trust. The present trust was claimed to have been formed by way of a supplementary Trust Deed, which incorporated all the clauses of the earlier two Trust Deeds. The ld. AR for the...

...clause provided that any changes or amendments to the clauses of the trust deed would require prior approval of the CIT before the said changes are incorporated in the trust deed. The settlor thereafter amalgamated...July, 2007. The CIT noted that in the trust deed dt. 1st Nov., 2006, there was a clear stipulation that any change in the terms of trust deed could only be done with the prior approval of the CIT. Further, it was n...registration already granted to the assessee trust. The present trust was claimed to have been formed by way of a supplementary trust deed, which incorporated all the clauses of the earlier two ...

...said suit was filed by them seeking a declaration to the effect that the Supplementary Trust Deed No.508 dated 14.11.2008 and the subsequent Supplementary Trust Deed No.272 dated 10.07.2012, apart...trusteeship and induction of defendants No.16 to 23 as trustees, by way of the Supplementary Trust Deeds, was also illegal, null and void. Further, they sought a declaration that they were the Managing Trustees of the Trust...'), seeking reference of the suit disputes to the named Arbitrator, as per the original Trust Deed dated 31.05.1997 as well as the Supplementary Trust Deed dated 14.11.2008. By order dated 23.04.2014, ...

.... 2. The petitioner had also examined the Managing Trustee of the Petition Trust as P.W.1 and had marked various documents. Ex.P1 and Ex.P2 are the certified copies of Trust Deed and ...: Exhibits Documents Ex.P1 Certified copy of trust deed. Ex.P2 Supplementary trust deed dated 30.10.2019. Ex.P3 Online...of 2023. Ex.P8 Original minutes/Resolution of the Trust. Ex.P9 Certified copy of sale deed Document No.100 of 2024. 11.03.2025...

..., 9, 11, 12 & 14 of Trust Deed, ld. CIT inferred that objects were not of general charity. To overcome the objections of ld. CIT, the assessee Trust had executed a supplementary Trust Deed dated...& 14 of the trust deed. The ld. CIT observed that the trust deed reflects that the objects were in the nature of fulfilling the individual objects and not of the public at large. Before us, the learned counsel for ...per the trust deed, filed before the ld. CIT and the objects of the assessee trust are of charitable nature. It was pleaded that for granting registration, the ld. Commissioner is only required to...

...the Trust by executing a registered instrument. On 16.10.1982, a supplementary Trust deed came into existence for claiming exemption under section 80G of Income Tax Act. When the Trust was created...trustees. Then on 28.9.2011, second supplementary Trust deed came into existence and 5 the scope of the activities of...surprise of the plaintiff, the bank managers brought to his notice that the first defendant had approached them and produced copy of the third supplementary deed of Trust dated 23.11.2021. On going...

...the Trust by executing a registered instrument. On 16.10.1982, a supplementary Trust deed came into existence for claiming exemption under section 80G of Income Tax Act. When the Trust was created...trustees. Then on 28.9.2011, second supplementary Trust deed came into existence and 5 the scope of the activities of...surprise of the plaintiff, the bank managers brought to his notice that the first defendant had approached them and produced copy of the third supplementary deed of Trust dated 23.11.2021. On going...

...appeal. The assessee moved an application under Rules 29 of the Income Tax Rules (Tribunal), 1963 and requested for admission of the supplementary trust deed dated 06.08.2014 wherein a new clause 12...has been added with regard to dissolution of trust. The ld. Counsel for the assessee admitted that although the supplementary deed is relevant to decide the issue as to whether the registration u/s..., therefore, considering the totality of the facts and the material on record particularly this fact that the supplementary Trust Deed was not available to the ld. CIT for his consideration, deem it...

...appeal. The assessee moved an application under Rules 29 of the Income Tax Rules (Tribunal), 1963 and requested for admission of the supplementary trust deed dated 06.08.2014 wherein a new clause 12...has been added with regard to dissolution of trust. The ld. Counsel for the assessee admitted that although the supplementary deed is relevant to decide the issue as to whether the registration u/s..., therefore, considering the totality of the facts and the material on record particularly this fact that the supplementary Trust Deed was not available to the ld. CIT for his consideration, deem it...

...Income Tax Rules (Tribunal), 1963 and requested for admission of the supplementary trust deed dated 06.08.2014 wherein a new clause 12 has been added with regard to dissolution of trust. The ld...sent back to the file of the ld. CIT.7. We, therefore, considering the totality of the facts and the material on record particularly this fact that the supplementary Trust Deed was not...was constituted vide Trust Deed dated 21.10.2013 and applied for registration u/s 12AA of the Act and 80G of the Act. The ld. CIT pointed out that the assessee had not done any charitable activity...