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3.4. Without prejudice to the above, the Ld. AR submitted that the sole basis for rejection, i.e., absence of an explicit irrevocability or dissolution clause in the trust deed, cannot be treated as a specified violation within the meaning of Explanation (g) to section 12AB(4). It was submitted that such a ground does not go to the genuineness of the activities of the trust nor does it establish that the assessee is not carrying out charitable activities in accordance with its objects. The Ld. AR thus submitted that the rejection of the application and cancellation of registration is arbitrary, unjustified, and not in accordance with law.

3.6. He placed reliance on the decision of Co-ordinate Bench of this Tribunal in the case of Amita Memorial Trust vs. CIT(E) in ITA No. 1262 and 1263/Mum/2026 vide order dated 30/03/2026, wherein this Tribunal held as under:-

"7.1. We perused the judgment of the Hon'ble Court in the aforesaid Writ Petition and find that the issue before us is identical to what has been contested in the judgment by the Hon'ble Court. All the aspects as contended by the ld. Counsel before us have been elaborately considered and dealt with by the Hon'ble Court including its own judgment in the case of Tara Educational and Charitable Trust (supra.) as well as provisions of the Act and of the MPTA. Hon'ble Court has also dealt with procedural aspect of uploading the form on the e-portal of the Income-tax Department whereby assessee is required to submit its answer on the question of "Whether the Trust Deed contains clause that the trust is irrevocable?" in either "Yes" or "No". Hon'ble Court, after detailed discussion analysed and summarized its judgment in para 45-46 to held that a public charitable trust is deemed irrevocable by operation of law unless the instrument of trust expressly provides a power of revocation. According to the Hon'ble Court, action of ld. CIT(E) is contrary to the plain language of the statute, binding judicial precedent of this very Court and is manifestly arbitrary. In para 46, by allowing the writ petition, it passed the order giving certain directions whereby Revenue is refrained from rejecting the applications for registration/renewal u/s 12AB on the ground of absence of an explicit irrevocability/dissolution clause in the Trust Deed. Hon'ble Court also directed that Revenue shall not treat the answer "Yes" to row no. 6 of the Form 10AB as furnishing false or incorrect information which shall not be a ground to reject the application for registration u/s 12AB. It is also directed for the consequential order I.T.A. No. 195/Mum/2026 passed denying registration u/s 80G which are to be set aside and the registration be granted u/s 80G which is consequential to granting of registration u/s 12AB. In sub-para (vi), Hon'ble Court made specific mention that all such orders where renewal of registration u/s 12AB has been rejected on the grounds discussed in the said judgment are quashed and set aside.
46. In the result, the Writ Petition is allowed. Due to the peculiar facts, as presented by the Petitioners, we pass the following order:
(i) The Respondents shall refrain from rejecting applications for registration/renewal under section 12AB solely on the ground of the absence of an explicit irrevocability and/or dissolution clause in the Trust Deed/instrument.
(ii) The Respondents shall not treat the answer "Yes" to Row 6 of Form 10AB, in the absence of any explicit clause of irrevocability, as furnishing "false or incorrect information" constituting a "specified violation". Further, this shall not be a ground to reject an application for registration under section 12AB of the Act.

3.7. On the other hand, the Ld.DR strongly relied upon the order passed by the Ld.CIT(E) and submitted that the same has been passed after due verification of the application filed in Form No. 10AB and the documents furnished by the assessee.

3.8. The Ld.DR submitted that the assessee categorically stated in row 6 of Form No.10AB that the trust deed contains clause regarding irrevocability. However, on verification of the trust deed/MoA, no such clause relating to irrevocability or dissolution/winding up of the trust was found. It was thus I.T.A. No. 195/Mum/2026 submitted that the assessee furnished incorrect information in the application, which goes to the root of the matter.