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* IN THE HIGH COURT OF DELHI AT NEW DELHI

+ CS(OS) 451/2020 & I.A. No.3506/2021 (u/S 151 CPC)
GUN MALA KAPUR ..... Plaintiff
Through: Mr. Amiet Andlay with Mr. Arun K.
Sharma, Advocates.

versus

STATE ..... Defendant

Through: Ms. Hafsa, Proxy Counsel for Mr.
Shadan Farasat, ASC, GNCTD.

CORAM:
HON'BLE MR. JUSTICE AMIT BANSAL
ORDER
% 07.04.2022
1. The present suit has been filed for accepting a scheme of
amalgamation of 6 charitable trusts, being (i) S. Nihal Singh trust; (ii)
Sardarni Kesar Devi trust; (iii) Sardarni Kesar Devi S. Attar Singh trust; (iv)
Dr. Khem Singh Harnam Kaur trust; (v) S. Sewa Singh Mayawanti trust;
and, (vi) Kesar Devi Memorial trust, into the S. Tara Singh Kesar Devi
Trust.
2. Counsel for the defendant submits that she does not oppose the
prayers made in the present suit.
3. The objects of all the aforesaid trust are similar i.e. to provide aid for
maintenance of the elderly, poor persons, widows and students, and giving
aid to educational institutions and orphanages.
4. All the aforesaid trusts are registered under Section 12A(a) of the
Income Tax Act, 1961. Details of the corpus of the trusts are provided in

Signature Not Verified

Digitally Signed By:MAMTA
ARYA
Signing Date:11.04.2022 15:01:49
 paragraph 12 of the plaint. By a resolution passed on 24th April, 1960, the
trustees consolidated the management of the trusts at S.No.(i) to (vi) by
making the different trustees of the six trusts common trustees of all the
trusts.
5. The scheme for amalgamation of the trusts is provided in paragraph
26, which is reproduced as under:
A) The (i) S. Nihal Singh trust, (ii) Sardarni Kesar Devi trust, (iii)
Sardarni Kesar Devi S. Attar Singh trust, (iv) Dr. Khem Singh
Harnam KJur trust, (v) S. Sewa Singh Mayawanti trust and (vi)
Kesar Devi M~morial trust be amalgamated with the S. Tara
Singh Kesar Devi trust in a manner whereby this one trust will
continue as before but with its corpus, assets and liabilities and
objects augmented by the corpus, assets and liabilities and objects
of the fir t named six trusts, which will stand merged in it.

B) Upon amalgamation of the trusts, the corpus, shares, moneys and

other assets and liabilities of the (i) S. Nihal Singh trust, (ii)
Sardarni Kesar Devi trust, (iii) Sardarni Kesar Devi Attar Singh
trust, (iv) Dr. Khem Singh Harnam Kaur trust, (v) S. Sewa Singh
Mayawanti trust and (vi) Kesar Devi Memorial trust will be
moved to the account of S. Tara Singh Kesar Devi trust.

C) The following bank accounts of the trusts with Yes Bank,

Chanakyapuri branch, Delhi –

Trust Bank Account No.

S. Nihal Singh Trust 000394600000111

Sardarni Kesar Devi Trust 000394600000088

Sardarni Kesar Devi S. Attar Singh Trust 000394600000135

Dr. Khem Singh Harnam Kaur Trust 000394600000090

Sewa Singh Maya Wanti Trust 0003 94600000123

Signature Not Verified

Digitally Signed By:MAMTA
ARYA
Signing Date:11.04.2022 15:01:49
 Kesar Devi Memorial Trust 000394600000654

will remain open after amalgamation of the trusts, and will be

closed as and when the last existing investment in Fixed Deposits
and GOI 8% Bonds of each trust matures. In the meantime, all
interest payments, and principal sums on maturity, received in the
above-mentioned bank accounts shall belong to the S. Tara Singh
Kesar Devi trust and will be put in its account.

D) Post amalgamation, one income tax return - that for S. Tara Singh
Kesar Devi trust - will be filed which will include in addition to its
income all income and moneys moved from the above-mentioned
six trusts amalgamated with it for the financial year in which such
income and principal sum is received.

E) The plaintiffs will surrender the income tax registrations and PAN
cards of the six amalgamated trusts to the income tax authorities,
one by one upon closure of the bank account of each trust as
aforesaid, leaving the registration and PAN card of S. Tara Singh
Kesar Devi trust intact.

F) After amalgamation, the address of the S. Tara Singh Kesar Devi

trust for all official, KYC and other purposes will be that of
premises taken on rent, the residence of a trustee or such other
place the trustees may choose for the purpose, as the case may be
from time to time.

G) In all other matters, the existing practice of administering the

trusts, appointments of trustees, holding of trustees' meetings,
maintaining accounts, and ancillary matters as continuing since
about 1950 will continue to apply to the S. Tara Singh Kesar Devi
trust after the other trusts are amalgamated in it.

H) The trustees of the S. Tara Singh Kesar Devi trust will have liberty
to apply for modification of this Scheme or directions if difficulties
arise in its implementation.

6. In my view, there is no impediment in approving the aforesaid scheme

Signature Not Verified

Digitally Signed By:MAMTA
ARYA
Signing Date:11.04.2022 15:01:49
 of amalgamation. The implementation of the above scheme would reduce
the protracted labour and problems involved in managing seven trusts
separately such as maintaining bank accounts, books of accounts, audits and
income tax returns, particularly when the purpose of all the aforesaid trusts
is essentially the same. Accordingly, the above scheme for amalgamation is
approved.
7. The suit is decreed in above terms.
8. Let a decree sheet be drawn accordingly.
9. All pending application stands disposed of.
AMIT BANSAL, J.
APRIL 7, 2022/at

Signature Not Verified

Digitally Signed By:MAMTA
ARYA
Signing Date:11.04.2022 15:01:49