https://www.taxtmi.com/caselaws?id=249833 Registration under section 12A cannot be refused merely because the trust deed omits a dissolution clause. The enquiry under section 12AA is limited to the objects of the trust and the genuineness of its activities, and a refusal must rest on adverse findings on those statutory requirements. As no such adverse finding was recorded and the rejection was based only on the absence of a dissolution clause, that ground was outside the permissible scope of enquiry. The refusal was therefore unsustainable and the trust was entitled to registration. en-us Fri, 18 Jul 2014 00:00:00 +0530 Thu, 25 Sep 2025 12:33:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249833 Registration under section 12A cannot be refused merely because the trust deed omits a dissolution clause. The enquiry under section 12AA is limited to the objects of the trust and the genuineness of its activities, and a refusal must rest on adverse findings on those statutory requirements. As no such adverse finding was recorded and the rejection was based only on the absence of a dissolution clause, that ground was outside the permissible scope of enquiry. The refusal was therefore unsustainable and the trust was entitled to registration. Case-Laws Income Tax Fri, 18 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249833