Court Rules Registration Cannot Be Denied Due to Potential Future Events u/s 12AA and 115(TD)(c) Review.

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....Claim for registration u/s 12AA - Bye-laws of the Trust is not having any provision in relation to disbursement of balance funds in the eventuality of the dissolution of Trust - the situation contemplated by the CIT(E), has now taken care of in any way u/s 115(TD)(c) - registration cannot be denied merely on the basis of future event which is uncertain - HC....