Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
A public charitable trust is treated as irrevocable by operation of law unless the trust deed expressly reserves a power of revocation, so the absence of an explicit irrevocability or dissolution clause cannot by itself justify denial of registration or renewal under section 12AB. The Tribunal also held that answering "Yes" in row 6 of Form 10AB, despite the absence of such a clause, is not false or incorrect information and does not amount to a specified violation under Explanation (g) to section 12AB(4). As the section 12AB rejection could not stand, the consequential refusal of approval under section 80G also failed and both rejections were set aside.
A public charitable trust is treated as irrevocable by operation of law unless the trust deed expressly reserves a power of revocation, so the absence of an explicit irrevocability or dissolution clause cannot by itself justify denial of registration or renewal under section 12AB. The Tribunal also held that answering "Yes" in row 6 of Form 10AB, despite the absence of such a clause, is not false or incorrect information and does not amount to a specified violation under Explanation (g) to section 12AB(4). As the section 12AB rejection could not stand, the consequential refusal of approval under section 80G also failed and both rejections were set aside.
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