Case Law Analysis
|Income Tax Appellate Tribunal
Dissolution clause not fatal; Section 13(1)(b) objections cannot bar Section 12AB registration | Charitable trust registration : ITAT Jodhpur
The ITAT Jodhpur set aside the CIT(E)’s refusal to register a charitable trust under Section 12AB, ruling that the absence of a dissolution clause and alleged Section 13(1)(b) violations do not prevent registration. This clarifies that such procedural deficiencies are not fatal at the grant stage, benefitting existing and prospective charitable trusts seeking tax-exempt status.