https://www.taxtmi.com/caselaws?id=802113 Binding jurisdictional High Court precedent requires tax authorities to treat the absence of an express irrevocability clause as no bar to a public charitable trust's registration and consequential donor-tax approval, unless that precedent is stayed, modified or reversed. Registration and approval must be assessed under the law in force when granted. Neither the registration provisions nor procedural rules support attaching a contingent condition merely because Revenue proposes a challenge before a superior court. Registration and approval therefore operate without qualifications based on a possible future ruling. en-us Wed, 23 Sep 2026 00:00:00 +0530 Sat, 31 Oct 2026 08:32:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802113 Binding jurisdictional High Court precedent requires tax authorities to treat the absence of an express irrevocability clause as no bar to a public charitable trust's registration and consequential donor-tax approval, unless that precedent is stayed, modified or reversed. Registration and approval must be assessed under the law in force when granted. Neither the registration provisions nor procedural rules support attaching a contingent condition merely because Revenue proposes a challenge before a superior court. Registration and approval therefore operate without qualifications based on a possible future ruling. Case-Laws Income Tax Wed, 23 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802113