Sec 12 AB registration of chatitable trust.
This query is : Resolved
23 March 2026
IS the irrevocable clause still necessary in the trust deed after the Judgment of Bombay HC in
The Chamber of Tax Consultants & Ors Vs Commissioner of Income Tax (Exemptions) & Ors -- WP (L) NO. 7587/ 2026 --- dated 09-03-2026 --- 2026:BHC-OS:6814-DB
The Chamber of Tax Consultants & Ors Vs Commissioner of Income Tax (Exemptions) & Ors -- WP (L) NO. 7587/ 2026 --- dated 09-03-2026 --- 2026:BHC-OS:6814-DB
23 March 2026
The Bombay HC ruling reduces strictness, but irrevocability clause is still recommended to avoid scrutiny and ensure smooth 12AB registration. It’s not mandatory in absolute terms, but practically very important.
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