https://www.taxtmi.com/caselaws?id=766966 ITAT Delhi allowed the appeal against CIT(E)'s rejection of registration under Section 12AB. The revenue argued activities were restricted to employees and their families, making it non-public charitable trust, and absence of dissolution clause allowed asset transfer to any entity. ITAT held that families of deceased employees constitute public, citing Ahmedabad Rana Caste Association and Harilal Bhagwati precedents. The tribunal ruled that post-2016 amendment introducing Section 115TD addressed dissolution clause concerns, making its absence insufficient grounds for denying registration. Registration under Sections 12A and 80G was upheld. en-us Wed, 22 Jan 2025 00:00:00 +0530 Tue, 12 May 2026 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766966 ITAT Delhi allowed the appeal against CIT(E)'s rejection of registration under Section 12AB. The revenue argued activities were restricted to employees and their families, making it non-public charitable trust, and absence of dissolution clause allowed asset transfer to any entity. ITAT held that families of deceased employees constitute public, citing Ahmedabad Rana Caste Association and Harilal Bhagwati precedents. The tribunal ruled that post-2016 amendment introducing Section 115TD addressed dissolution clause concerns, making its absence insufficient grounds for denying registration. Registration under Sections 12A and 80G was upheld. Case-Laws Income Tax Wed, 22 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766966