https://www.taxtmi.com/caselaws?id=346319 Registration of a charitable trust under Section 12AA cannot be refused merely because the trust deed omits a dissolution clause. The provision focuses on compliance and the genuineness of the trust's activities, not on making such a clause a mandatory pre-condition for registration. Concerns about the disposal of corpus or property on dissolution are dealt with under the applicable statutory framework, including Section 55 of the Maharashtra Public Trust Act. The absence of a dissolution clause therefore does not, by itself, defeat registration, and the direction granting registration was upheld. en-us Mon, 31 Jul 2017 00:00:00 +0530 Wed, 09 Aug 2017 09:49:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346319 Registration of a charitable trust under Section 12AA cannot be refused merely because the trust deed omits a dissolution clause. The provision focuses on compliance and the genuineness of the trust's activities, not on making such a clause a mandatory pre-condition for registration. Concerns about the disposal of corpus or property on dissolution are dealt with under the applicable statutory framework, including Section 55 of the Maharashtra Public Trust Act. The absence of a dissolution clause therefore does not, by itself, defeat registration, and the direction granting registration was upheld. Case-Laws Income Tax Mon, 31 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346319