https://www.taxtmi.com/caselaws?id=374905 Absence of a dissolution clause in a trust deed did not, by itself, justify refusal of registration under Section 12AA, because registration depends on the trust's objects and the genuineness of its activities. The Tribunal's view was followed, with reference to Section 55 of the Bombay Public Trust Act, 1950, and the High Court held that no substantial question of law arose on the issue. Registration could not be denied solely on that ground, and the appeal was therefore not entertainable. en-us Mon, 21 Jan 2019 00:00:00 +0530 Tue, 12 Feb 2019 07:06:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374905 Absence of a dissolution clause in a trust deed did not, by itself, justify refusal of registration under Section 12AA, because registration depends on the trust's objects and the genuineness of its activities. The Tribunal's view was followed, with reference to Section 55 of the Bombay Public Trust Act, 1950, and the High Court held that no substantial question of law arose on the issue. Registration could not be denied solely on that ground, and the appeal was therefore not entertainable. Case-Laws Income Tax Mon, 21 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374905