https://www.taxtmi.com/caselaws?id=9685 The court upheld the Commissioner of Income-tax's decision to cancel the last two renewal orders under section 80G of the Income-tax Act, 1961, for a charitable trust. It found that a second trust deed in 1995 created a separate entity unlinked to the original trust, which was never registered or granted exemption. The court emphasized that discretionary jurisdiction should not condone misrepresentations or fraud and directed the petitioner to seek registration for the second trust within a month, with a decision on exemption to be made within two months. The writ petition was disposed of with compliance and avoidance of wrongdoing emphasized. en-us Thu, 11 May 2006 00:00:00 +0530 Mon, 29 Jun 2009 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9685 The court upheld the Commissioner of Income-tax's decision to cancel the last two renewal orders under section 80G of the Income-tax Act, 1961, for a charitable trust. It found that a second trust deed in 1995 created a separate entity unlinked to the original trust, which was never registered or granted exemption. The court emphasized that discretionary jurisdiction should not condone misrepresentations or fraud and directed the petitioner to seek registration for the second trust within a month, with a decision on exemption to be made within two months. The writ petition was disposed of with compliance and avoidance of wrongdoing emphasized. Case-Laws Income Tax Thu, 11 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9685