Perpetual succession in appointment of trustee, cannot dis-entitle assessee-institution from getting registration u/s 12AA IT Act, 1961

SUMMARY OF THE CASE LAWS A person who is contributing to the charitable cause may keep in his mind that the control of charitable activity may be with him or his family members, but that fact alone cannot dis-entitle the institution from registration unless any material is brought on record to suggest that either the objects of the charitable trust are not charitable in nature or there is a clause in the trust deed according to which certain benefits can be given either to the settler or to the trustees or to the persons related to them. CASE LAWS DETAILSI DECIDED BY: ITAT, DELHI BENCH `F̵...