Denial of Section 12AA Registration Overturned: Dissolution Clause Absence Not a Valid Reason for Rejection.

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....Denial of Registration u/s 12AA - Charitable purpose u/s 2(15) - dissolution clause in the trust deed not exists - Although the inclusion of dissolution clause in the trust deed is not mandatorily required and absence of such clause cannot be a sole basis for rejecting application seeking registration u/s. 12AA - AT....