https://www.taxtmi.com/caselaws?id=242817 The ITAT set aside the DIT(E)'s refusal of registration under section 12AA due to the revocable nature of the trust. The ITAT directed the appellant to make necessary amendments to the trust deed for irrevocability, emphasizing that registration would be granted upon satisfactory amendments. The ITAT found the appellant's submission of the draft trust deed for approval appropriate, remitting the matter to the DIT(E) with clear directions to review and approve the amended trust deed. The ITAT stressed the importance of the DIT(E) confirming the acceptability of the amendments before granting registration under section 12AA. en-us Fri, 17 Jan 2014 00:00:00 +0530 Tue, 21 Jan 2014 07:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242817 The ITAT set aside the DIT(E)'s refusal of registration under section 12AA due to the revocable nature of the trust. The ITAT directed the appellant to make necessary amendments to the trust deed for irrevocability, emphasizing that registration would be granted upon satisfactory amendments. The ITAT found the appellant's submission of the draft trust deed for approval appropriate, remitting the matter to the DIT(E) with clear directions to review and approve the amended trust deed. The ITAT stressed the importance of the DIT(E) confirming the acceptability of the amendments before granting registration under section 12AA. Case-Laws Income Tax Fri, 17 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242817