https://www.taxtmi.com/caselaws?id=423676 The tribunal directed the ld.CIT(E) to grant registration to the assessee society under section 12AA, citing the society's charitable nature, compliance with legal provisions, and approval of the scheme by the Charity Commissioner. The absence of a Dissolution clause in the trust deed was deemed inconsequential, following precedents from various High Court decisions. The appeal was allowed, emphasizing that recent amendments in the Income Tax Act addressed concerns related to trust dissolution, leading to the approval of the application for registration. en-us Thu, 09 Jun 2022 00:00:00 +0530 Sat, 11 Jun 2022 09:01:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423676 The tribunal directed the ld.CIT(E) to grant registration to the assessee society under section 12AA, citing the society's charitable nature, compliance with legal provisions, and approval of the scheme by the Charity Commissioner. The absence of a Dissolution clause in the trust deed was deemed inconsequential, following precedents from various High Court decisions. The appeal was allowed, emphasizing that recent amendments in the Income Tax Act addressed concerns related to trust dissolution, leading to the approval of the application for registration. Case-Laws Income Tax Thu, 09 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423676