https://www.taxtmi.com/caselaws?id=372783 Registration under section 12A was refused because the trust's original memorandum contained no dissolution clause and the later amendment was considered doubtful. The authorities found that the trust's representation of wholly government-funded, ex officio management did not match the material on record, as the governing body had not been extended for years and effective control had shifted to private individuals. On those facts, the apprehension that trust assets could inure to private benefit on dissolution was treated as justified, and the trust's claimed charitable genuineness was also in doubt. The refusal of registration was therefore upheld. en-us Tue, 30 Oct 2018 00:00:00 +0530 Sat, 29 Dec 2018 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372783 Registration under section 12A was refused because the trust's original memorandum contained no dissolution clause and the later amendment was considered doubtful. The authorities found that the trust's representation of wholly government-funded, ex officio management did not match the material on record, as the governing body had not been extended for years and effective control had shifted to private individuals. On those facts, the apprehension that trust assets could inure to private benefit on dissolution was treated as justified, and the trust's claimed charitable genuineness was also in doubt. The refusal of registration was therefore upheld. Case-Laws Income Tax Tue, 30 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372783