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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

Published on

By Mariya Paliwala
Bombay HC

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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…

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Mariya Paliwala
Mariya Paliwalahttps://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.

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