AdvertisementShiv Sushil Bindal Charitable Trust Vs CIT(Exemption) (ITAT Delhi) Delhi ITAT: U/s 12AB/80G Renewal Cannot Be Rejected for Absence of Express Irrevocability Clause; Dissolution Clause Transferring Assets to Similar Charity Is Sufficient The Delhi ITAT held that absence of an express “irrevocability clause” in a charitable trust deed cannot by itself justify rejection of registration under section 12AB or approval under section 80G. The Tribunal directed the CIT(E) to consider the applications on merits and grant registration/approval if the other statutory conditions are satisfied.