CIT can reject trust registration u/s 12AA if Trust deed is not having dissolution clause

Brief of the Case ITAT Delhi held In the case of M/s SRK Education & Research Charitable Trust vs. CIT that it is clear in this case that the CIT refused to grant the trust registration because there was no dissolution clause in the trust deed and also the assessee had not done any charitable activity. If later deed is revised by the assessee to incorporate dissolution clause, it is required to send back the matter to CIT for fresh consideration. Facts of the Case The assessee was constituted vide Trust Deed dated 21.10.2013 and applied for registration u/s 12AA and 80G. The CIT rejected b...