The Bombay High Court ruled charitable trusts cannot be denied Section 12AB registration or renewal solely for lacking an irrevocability clause. Justices BP Colabawalla and Firdosh P Pooniwalla affirmed trusts are presumed irrevocable unless expressly revocable.
The Madras High Court ruled that NGOs receiving foreign donations should not be presumed guilty without evidence of misuse. In the case of Ellen Sharma Memorial Trust, the Court criticized the government for denying renewal of its FCRA registration, emphasizing that minor procedural errors shouldn’t hinder charitable work aimed at children’s education.
