https://www.taxtmi.com/caselaws?id=464414 ITAT (Del) allowed renewal of approval under section 80G(5), holding that subsisting registration under section 12A is conclusive evidence of charitable establishment and that renewal cannot be refused on mere technicalities. Specific trust-deed clauses (veto/casting vote, no dissolution clause) and defects in Form No.10B did not negate charitable objects or justify denial. The Commissioner's enquiry under section 80G(5) is confined to eligibility and registration/charitable character and does not permit an in-praesenti determination of income computation under sections 11/12. en-us Wed, 12 May 2010 00:00:00 +0530 Wed, 29 Oct 2025 10:43:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464414 ITAT (Del) allowed renewal of approval under section 80G(5), holding that subsisting registration under section 12A is conclusive evidence of charitable establishment and that renewal cannot be refused on mere technicalities. Specific trust-deed clauses (veto/casting vote, no dissolution clause) and defects in Form No.10B did not negate charitable objects or justify denial. The Commissioner's enquiry under section 80G(5) is confined to eligibility and registration/charitable character and does not permit an in-praesenti determination of income computation under sections 11/12. Case-Laws Income Tax Wed, 12 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464414