https://www.taxtmi.com/caselaws?id=467261 Registration as a charitable trust results from prior statutory scrutiny of objects and limits the assessing officer's ability to re examine validity of that registration during assessment; where the Commissioner seeks to challenge charitable status, the proper statutory route is cancellation of registration rather than treating an assessment as erroneous for not re adjudicating registration. Consequently, a revisional order setting aside assessment solely because the trust's objects and dissolution clause allegedly render it non charitable is impermissible in the absence of affirmative findings of breach of conditions or misuse of funds; the revisional power cannot be exercised on those grounds alone. en-us Tue, 17 Apr 2018 00:00:00 +0530 Thu, 12 Mar 2026 19:16:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467261 Registration as a charitable trust results from prior statutory scrutiny of objects and limits the assessing officer's ability to re examine validity of that registration during assessment; where the Commissioner seeks to challenge charitable status, the proper statutory route is cancellation of registration rather than treating an assessment as erroneous for not re adjudicating registration. Consequently, a revisional order setting aside assessment solely because the trust's objects and dissolution clause allegedly render it non charitable is impermissible in the absence of affirmative findings of breach of conditions or misuse of funds; the revisional power cannot be exercised on those grounds alone. Case-Laws Income Tax Tue, 17 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467261