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Trust Registration cannot be denied for absence of dissolution clause in Trust Deed
Case Law Details
- Case Name
- Kamla Nevatia Charitable Trust Vs Dit (Exemption) (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Mumbai
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DIT-E had denied the registration to the assessee-trust because he was of the opinion that in absence of the dissolution-clause assessee-trust was not entitled for registration.We find that in the case of Tara Education and Charitable Trust and Geeta Lalwani Foundation (supra), the Tribunal had held that absesnce of dissolution deed could not be the basis for refusing registration to a trust.
Relevant Extract of the Judgment
2.1. After considering the submission of the assessee,the DIT-E held that in order to be eligible for registration the assessee had to be validly constituted public chari...
