https://www.taxtmi.com/caselaws?id=794978 Charitable trust registration under Section 12AB cannot be denied solely because the trust deed lacks an express dissolution or irrevocability clause when the objects are charitable, proposed activities are genuine, and trust assets are restricted to charitable purposes. Registration-stage scrutiny concerns the charitable nature of objects and genuineness of activities rather than hypothetical future contingencies. Payments connected with land acquisition and expenditure to fulfil charitable objects do not amount to prohibited benefit to specified persons under Section 13(3) without proof of personal benefit. Payment to an educational trust cannot be treated as payment to a connected individual. These factors support registration renewal and consequential approval under Section 80G. en-us Thu, 26 Mar 2026 00:00:00 +0530 Wed, 15 Jul 2026 08:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794978 Charitable trust registration under Section 12AB cannot be denied solely because the trust deed lacks an express dissolution or irrevocability clause when the objects are charitable, proposed activities are genuine, and trust assets are restricted to charitable purposes. Registration-stage scrutiny concerns the charitable nature of objects and genuineness of activities rather than hypothetical future contingencies. Payments connected with land acquisition and expenditure to fulfil charitable objects do not amount to prohibited benefit to specified persons under Section 13(3) without proof of personal benefit. Payment to an educational trust cannot be treated as payment to a connected individual. These factors support registration renewal and consequential approval under Section 80G. Case-Laws Income Tax Thu, 26 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794978