Simply because there is perpetual succession in appointment of trustee, cannot disentitle an assessee-institution from getting registration u/s 12AA
A person who is contributing to the charitable cause may keep in his mind that the control of charitable activity may be with him or his family members, but that fact alone cannot disentitle the institution from registration unless any material is brought on record to suggest that either the objects of the charitable trust are not charitable in nature or there is a clause in the trust deed according to which certain benefits can be given either to the settler or to the trustees or to the persons related to them.
ITAT, DELHI BENCH ‘F’, NEW DELHI
NLB Charitable Trust
v.
CIT
ITA No. 1707/Del/2009
March 12, 2010
