https://www.taxtmi.com/caselaws?id=261182 Registration of a charitable trust under the Income-tax Act could not be refused merely on the ground that the deed lacked a detailed dissolution clause, where it provided that on closure the property would be transferred to another with similar objects by appropriate resolution. The tribunal followed an earlier co-ordinate Bench view that such a technical objection does not justify denial of registration when the trust otherwise has charitable objects and an operative transfer-of-assets provision exists. The refusal was therefore held unsustainable, and registration under section 12AA was to be granted. en-us Fri, 11 Oct 2013 00:00:00 +0530 Wed, 22 Jul 2015 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261182 Registration of a charitable trust under the Income-tax Act could not be refused merely on the ground that the deed lacked a detailed dissolution clause, where it provided that on closure the property would be transferred to another with similar objects by appropriate resolution. The tribunal followed an earlier co-ordinate Bench view that such a technical objection does not justify denial of registration when the trust otherwise has charitable objects and an operative transfer-of-assets provision exists. The refusal was therefore held unsustainable, and registration under section 12AA was to be granted. Case-Laws Income Tax Fri, 11 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261182