https://www.taxtmi.com/caselaws?id=801249 Absence of express irrevocability or dissolution clauses in a public charitable trust deed does not, by itself, justify refusing registration under Section 12AB or consequential approval under Section 80G. A public charitable trust is treated as irrevocable unless the trust instrument expressly permits revocation. Concerns over the transfer or application of net assets on dissolution are addressed through Section 115TD and cannot independently support denial. Where the trust's charitable activities and objects remain unchanged, registration under Section 12AB and approval under Section 80G should be granted. en-us Tue, 29 Sep 2026 00:00:00 +0530 Sat, 17 Oct 2026 05:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801249 Absence of express irrevocability or dissolution clauses in a public charitable trust deed does not, by itself, justify refusing registration under Section 12AB or consequential approval under Section 80G. A public charitable trust is treated as irrevocable unless the trust instrument expressly permits revocation. Concerns over the transfer or application of net assets on dissolution are addressed through Section 115TD and cannot independently support denial. Where the trust's charitable activities and objects remain unchanged, registration under Section 12AB and approval under Section 80G should be granted. Case-Laws Income Tax Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801249