#Trust Deed

The Delhi ITAT ruled that a charitable trust’s failure to register its deed does not invalidate its claim to Section 12A tax exemption. This clarifies that registration is not a statutory prerequisite, benefiting existing and prospective charitable trusts seeking exemption.

Madras High Court rules that a Trust Board's power under its Trust Deed to remove a Madathipathi is valid and supersedes the procedural requirement of a Section 59 suit under the HR & CE Act. The Court set aside the Commissioner's interference, reinforcing that private trust deeds can override statutory provisions where explicitly provided.

Bombay High Court holds that Charity Commissioner cannot bypass trust deed provisions for trustee elections under Section 47; statutory powers must align with governing documents.