https://www.taxtmi.com/caselaws?id=261144 The Appellate Tribunal allowed the appeals, overturning the refusal of registration by the DIT(Exemptions) under sections 12AA and 80G(5) of the Income Tax Act. The Tribunal held that rejection based solely on the absence of a dissolution clause was unjustified. The assessee's amendment to the trust-deed, specifying the trust's irrevocable nature, was considered. As no evidence suggested non-charitable objectives, registration was granted to the assessee-trust. en-us Wed, 08 May 2013 00:00:00 +0530 Thu, 02 Jul 2015 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261144 The Appellate Tribunal allowed the appeals, overturning the refusal of registration by the DIT(Exemptions) under sections 12AA and 80G(5) of the Income Tax Act. The Tribunal held that rejection based solely on the absence of a dissolution clause was unjustified. The assessee's amendment to the trust-deed, specifying the trust's irrevocable nature, was considered. As no evidence suggested non-charitable objectives, registration was granted to the assessee-trust. Case-Laws Income Tax Wed, 08 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261144