Dismissing the appeal, of the revenue the Court held that ;when there is no change in objects of Trust , registration cannot be cancelled on the ground that there was amendment in respect of appointment of chief trustees and manner of managing the trust .
CIT( E ) v. Sadguru Narendra Maharaj Sansthan. (2018)407 ITR 12 (Bom) (HC)
S. 12A : Registration –Trust or institution- when there is no change in objects of Trust , registration cannot be cancelled on the ground that there was amendment in respect of appointment of chief trustees and manner of managing the trust .[ S.11, 12AA(3), 13 ]