https://www.taxtmi.com/caselaws?id=197352 Registration under section 12AA cannot be refused merely because the trust deed lacks a dissolution clause transferring assets to another charitable institution. The enquiry at the registration stage is limited to whether the objects are charitable and the activities are genuine; it does not extend to testing the eventual application of income or adding extraneous conditions. The statutory scheme, including section 115TD, protects revenue interests in specified contingencies and does not justify denial on that basis alone. On that reasoning, denial of section 80G approval based on the same defect also cannot stand. en-us Wed, 23 Aug 2017 00:00:00 +0530 Mon, 08 Aug 2022 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197352 Registration under section 12AA cannot be refused merely because the trust deed lacks a dissolution clause transferring assets to another charitable institution. The enquiry at the registration stage is limited to whether the objects are charitable and the activities are genuine; it does not extend to testing the eventual application of income or adding extraneous conditions. The statutory scheme, including section 115TD, protects revenue interests in specified contingencies and does not justify denial on that basis alone. On that reasoning, denial of section 80G approval based on the same defect also cannot stand. Case-Laws Income Tax Wed, 23 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197352