Case Law Analysis
|Income Tax Appellate Tribunal
Section 12AB & 80G | Absence of 'Irrevocable' Clause in Trust Deed Not Fatal if Permanent Dedication to Charity Proved : ITAT Kolkata
The ITAT Kolkata ruled that a charitable trust’s registration under Sections 12AB and 80G cannot be denied solely because its trust deed lacks the word 'irrevocable', provided the intent and structure demonstrate permanent dedication to charitable purposes. This clarifies a critical compliance ambiguity for NGOs and trusts navigating post-2020 registration reforms under the Income Tax Act.