https://www.taxtmi.com/caselaws?id=779062 ITAT set aside the CIT(E) order and directed grant of registration under s.12A(1)(ac)(iii), finding the assessee trust has been regularly functioning and pursuing its objects. Registration was wrongly denied solely because the trust deed initially lacked irrevocability and dissolution clauses; the management committee adopted a resolution incorporating those clauses. Relying on governing precedents, ITAT held absence of those clauses in the deed is not a ground to refuse registration and allowed the appeal. en-us Fri, 17 Jan 2025 00:00:00 +0530 Sat, 27 Sep 2025 08:34:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779062 ITAT set aside the CIT(E) order and directed grant of registration under s.12A(1)(ac)(iii), finding the assessee trust has been regularly functioning and pursuing its objects. Registration was wrongly denied solely because the trust deed initially lacked irrevocability and dissolution clauses; the management committee adopted a resolution incorporating those clauses. Relying on governing precedents, ITAT held absence of those clauses in the deed is not a ground to refuse registration and allowed the appeal. Case-Laws Income Tax Fri, 17 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779062