Tax-Practising Community Trusts Can’t Be Denied Registration for Lack of ‘Irrevocability Clause’ Under Income-tax Act: Bombay HC

HomeDirect TaxTax-Practising Community Trusts Can’t Be Denied Registration for Lack of ‘Irrevocability Clause’...

Tax-Practising Community Trusts Can’t Be Denied Registration for Lack of ‘Irrevocability Clause’ Under Income-tax Act: Bombay HC

Direct Tax Top Stories

Published on

24/03/2026

By Mariya Paliwala

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Bombay High Court has held that charitable trusts of tax-practising communities cannot be denied registration under Section 12AB of the Income-tax Act merely because their trust deeds do not contain an explicit “irrevocability clause” or provisions relating to dissolution. The bench of Justice B. P. Colabawalla and Justice Firdosh P. Pooniwalla has quashed the…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Tags
Tax-Practising Community

Tax-Practising Community Trusts Can’t Be Denied Registration for Lack of ‘Irrevocability Clause’ Under Income-tax Act: Bombay HC

Membership Required

Latest articles

Customs Can’t Override FSSAI Clearance: Bombay High Court Quashes Seizure of Areca Nuts

Technical Glitch Can’t Deny Tax Relief Under SVLDRS: Bombay HC

CESTAT Remands Case Over Disputed Taxability of Software Licence Fees in Rs. 24.8 Lakh Service Tax Refund Claim

Can NBFCs Claim Tax Credit on Recovery Agents? CESTAT Says Yes

More like this

Customs Can’t Override FSSAI Clearance: Bombay High Court Quashes Seizure of Areca Nuts

Technical Glitch Can’t Deny Tax Relief Under SVLDRS: Bombay HC

CESTAT Remands Case Over Disputed Taxability of Software Licence Fees in Rs. 24.8 Lakh Service Tax Refund Claim

About us

Company

Categories