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    <title>2026 (5) TMI 1404 - ITAT DELHI</title>
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    <description>A supplementary trust deed declaring the trust irrevocable in perpetuity can affect a rejection of charitable registration where the original objection was the absence of an irrevocability clause. Because that later deed had not been examined by the original authority, the matter required fresh verification rather than final rejection on the existing record. The approval under Section 80G, being consequential to the registration issue, also had to be reconsidered once the registration question was restored. The registration and approval matters were therefore remitted for fresh adjudication after verification of the supplementary deed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=792202</link>
      <description>A supplementary trust deed declaring the trust irrevocable in perpetuity can affect a rejection of charitable registration where the original objection was the absence of an irrevocability clause. Because that later deed had not been examined by the original authority, the matter required fresh verification rather than final rejection on the existing record. The approval under Section 80G, being consequential to the registration issue, also had to be reconsidered once the registration question was restored. The registration and approval matters were therefore remitted for fresh adjudication after verification of the supplementary deed.</description>
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