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2023 (7) TMI 675 - AT - Income TaxDenial of Registration u/s 12AA - Charitable purpose u/s 2(15) - dissolution clause in the trust deed not exists - HELD THAT:- CIT(E) has not made any allegations or has not made any adverse comment or conclusion, except omission of dissolution clause in the trust deed, regarding charitable objects of the assessee and the genuineness of its activities. Therefore in our humble opinion 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 - See judgement of Tara Educational & Charitable Trust [2014 (7) TMI 869 - ITAT MUMBAI] and Geeta Lalvani Foundation [2015 (1) TMI 1368 - ITAT MUMBAI] - Decided in favour of assessee.
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