https://www.taxtmi.com/caselaws?id=467220 Cancellation of provisional registration under the Income-tax Act was treated as unsustainable where the alleged non-compliance under the Maharashtra Public Trusts Act was only a procedural lapse. The omission to obtain prior sanction for temporary trustee deposits was considered a curable breach, not a substantive defect affecting the genuineness of the trust's activities or the achievement of its objects. Later approval and repayment of the amount were also relevant, and the facts did not disclose a specified violation justifying refusal of final registration. Final registration was therefore directed to be granted and consequential relief followed. en-us Fri, 21 Mar 2025 00:00:00 +0530 Tue, 10 Mar 2026 23:34:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467220 Cancellation of provisional registration under the Income-tax Act was treated as unsustainable where the alleged non-compliance under the Maharashtra Public Trusts Act was only a procedural lapse. The omission to obtain prior sanction for temporary trustee deposits was considered a curable breach, not a substantive defect affecting the genuineness of the trust's activities or the achievement of its objects. Later approval and repayment of the amount were also relevant, and the facts did not disclose a specified violation justifying refusal of final registration. Final registration was therefore directed to be granted and consequential relief followed. Case-Laws Income Tax Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467220