Tribunal held that the provisions of section\u00a012A(1)(ab)\u00a0were inserted only because earlier there were no requirement by which the Department could have examined, in case of trust already registered under section\u00a012A\u00a0if they amended their object with respect to the genuineness of the activities. The circular of the Board states that the provisions are clarifactory in nature. The two letters submitted by the assessee were clearly requests to the Commissioner to take the amended objects on record after proper verification. There was no communication from the office of the Commissioner and therefore, this appeal was filed. In view of these facts, the Commissioner was directed to take into account the amended object which were amended prior to April 1, 2018, examine its genuineness and its compliance with respect to section\u00a02(15)\u00a0. In fact the assessee had gone a step ahead and requested the Department to examine its amended objects with reference to the provision of sections\u00a02(15)\u00a0and\u00a012A\u00a0. The assessee was not obliged to do so as per the provision of the Act.<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 12A : Registration \u2013Trust or institution- Charitable purpose –
\n Changes in objects clause \u2014 No communication form the commissioner \u2013 Tribunal directed the CIT(E ) to take into account the amended object which were amended prior to 01.04.2018, examine its genuineness and its compliance with respect to section 2(15) of the Act .[ S. 2(15 ) 11, 12AA, 80G ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-13543","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3wr","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13543","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=13543"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13543\/revisions"}],"predecessor-version":[{"id":13544,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13543\/revisions\/13544"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13543"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13543"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13543"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}