https://www.taxtmi.com/caselaws?id=385868 The High Court upheld the Income Tax Appellate Tribunal's decision to grant registration to the Trust under Section 12A despite the absence of dissolution provisions in the Trust's Constitution/Bye-laws. The Court emphasized the genuine charitable activities of the Trust and the importance of registration for exemption, directing the Commissioner of Income Tax to grant registration. The Court dismissed the Revenue's concerns about fund misutilization due to the lack of a dissolution clause, noting that such events are uncertain and suggesting recourse through civil court if necessary. en-us Thu, 05 Sep 2019 00:00:00 +0530 Sun, 15 Sep 2019 09:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385868 The High Court upheld the Income Tax Appellate Tribunal's decision to grant registration to the Trust under Section 12A despite the absence of dissolution provisions in the Trust's Constitution/Bye-laws. The Court emphasized the genuine charitable activities of the Trust and the importance of registration for exemption, directing the Commissioner of Income Tax to grant registration. The Court dismissed the Revenue's concerns about fund misutilization due to the lack of a dissolution clause, noting that such events are uncertain and suggesting recourse through civil court if necessary. Case-Laws Income Tax Thu, 05 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385868