which lays down as
follows:
"105. Ultimate dissolution of Trust, and transfer of its assets and liabilities to the
Municipal Board. -
(1) When ... trust, if there is such condition that the fund/properties of any trust
would vest in the State Government upon dissolution, it cannot be considered
Religious Trust ("Trust") which came into existence on 29.04.1964. The Trust
is registered under Rajasthan Public Trust Act, 1959 vide certificate of registration ... Trust is registered under
Rajasthan Public Trust Act, 1959 which in itself ensures that it is not a private religious trust.
2. Absence of dissolution
grounds:
Absence of Dissolution Clause:
4.1 The Id. CIT(E) issued show cause notice for not having dissolution clause in Trust Deed of
the assessee ... clause therein.
4.6 Vide para 16 of Trust Deed dated 01.0.20121, the assessee Trust has provided for dissolution
of the Trust
second ground for rejection of application of the trust is absence of
clause pertaining to dissolution / irrevocable clause.
In this regard, while referring ... supplementary trust deed, by providing
that in case of its dissolution in difficult situation, trust property shall be
transferred to another trust having same object
2024
Annadata Seva Sansthan Charitable Trust
provided in the application requiring the assessee to submit certain
documents/explanations by 15.11.2023, but, the assessee ... 2024
Annadata Seva Sansthan Charitable Trust
-there is no dissolution or irrevocability clause in the memorandum of
association/trust deed.
While the above said application
2024
Annadata Seva Sansthan Charitable Trust
provided in the application requiring the assessee to submit certain
documents/explanations by 15.11.2023, but, the assessee ... 2024
Annadata Seva Sansthan Charitable Trust
-there is no dissolution or irrevocability clause in the memorandum of
association/trust deed.
While the above said application
2024
Vardhman Sathanakvasi Jain Sravak Sangh
absence of original deed/ dissolution clause it could not be ascertained what will
be the treatment of the property ... clause 26 of the amended constitution
(PB 23) specifically provides that on dissolution the asset of the society would be
merged with other society having
2024
Vardhman Sathanakvasi Jain Sravak Sangh
absence of original deed/ dissolution clause it could not be ascertained what will
be the treatment of the property ... clause 26 of the amended constitution
(PB 23) specifically provides that on dissolution the asset of the society would be
merged with other society having