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No Irrevocability Clause? No Problem: Trust Wins U/s 12AB & 80G Battle After Bombay HC Ruling
Case Law Details
- Case Name
- Bhaichand Mehta Charitable Trust Vs CIT (Exemption) (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2026-27
- Courts
- All ITAT, ITAT Mumbai
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Bhaichand Mehta Charitable Trust Vs CIT (Exemption) (ITAT Mumbai)
No Irrevocability Clause? No Problem: Trust Wins U/s 12AB & 80G Battle After Bombay HC Ruling
The Mumbai ITAT dismissed as infructuous the appeals of Bhaichand Mehta Charitable Trust after noting that the trust had subsequently been granted renewal of registration under Section 12AB and approval under Section 80G, following the landmark Bombay High Court ruling in The Chamber of Tax Consultants & Ors. v. CIT(E).
The CIT(E) had originally rejected the trust’s applications on the ground that the trust deed did not contai...




