Section 12A & 115TD(c) of the Income Tax Act, 1961 – Charitable trust – Registration– Tribunal was justified in accepting the assessee's claim for registration as refusal to grant registration on the sole ground that in the contingency of the dissolution(of the Trust), devolution and the division of the property have not been provided for is not sustainable– Commissioner of income tax (E) vs. Sri Narsinghji Ka Mandir [2020] 312 CTR (Rajasthan) 307.