Public charitable trusts are irrevocable by operation of law...

Public charitable trusts are irrevocable by operation of law unless the trust deed expressly reserves a power of revocation. Absence of an express irrevocability clause or a dissolution clause governing application of net assets therefore does not alone justify refusing renewal registration under section 12AB where voluntary charitable activities are undertaken. Denial of approval under section 80G solely because registration was refused cannot survive when the registration refusal is set aside. The registration and approval refusals were quashed, and registration was directed in accordance with law.