https://www.taxtmi.com/caselaws?id=791516 Absence of an express irrevocability clause in a public charitable trust deed is not, by itself, a valid ground to refuse registration or renewal under section 12AB or approval under section 80G, because such a trust is deemed irrevocable by operation of law unless the instrument reserves a power of revocation. The Tribunal also held that the answer given in Form 10AB could not be treated as false or incorrect merely because the utility required that declaration, so it did not amount to a specified violation. On that basis, the rejection of registration and approval was held unsustainable and was set aside. en-us Mon, 30 Mar 2026 00:00:00 +0530 Wed, 13 May 2026 08:36:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791516 Absence of an express irrevocability clause in a public charitable trust deed is not, by itself, a valid ground to refuse registration or renewal under section 12AB or approval under section 80G, because such a trust is deemed irrevocable by operation of law unless the instrument reserves a power of revocation. The Tribunal also held that the answer given in Form 10AB could not be treated as false or incorrect merely because the utility required that declaration, so it did not amount to a specified violation. On that basis, the rejection of registration and approval was held unsustainable and was set aside. Case-Laws Income Tax Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791516