No Irrevocability Clause Cannot Bar 12AB & 80G Registration; Appeals Infructuous After CIT(E) Approval

Sneha Manav Foundation Vs CIT (Exemptions) (ITAT Mumbai) Absence of Irrevocability Clause Alone Cannot Defeat 12AB & 80G Registration – Mumbai ITAT Treats Appeals as Infructuous After CIT(E) Grants Registration Following Bombay HC Ruling The Mumbai ITAT dismissed as infructuous the appeals filed by Sneha Manav Foundation after noting that the CIT(E) had subsequently granted registration u/s 12AB and approval u/s 80G in compliance with the Bombay High Court decision in The Chamber of Tax Consultants vs. CIT(E). The original rejection had been made solely on the ground that the trust d...