Charitable Trusts Challenge Income Tax Department's Irrevocability Clause Requirement

Several public charitable trusts have challenged the Income Tax Department's requirement that trust deeds explicitly state they are "irrevocable" to maintain tax-exempt status. Trusts and professional bodies argue that public trusts are inherently irrevocable unless otherwise specified, and that the law does not mandate such a clause. The issue is currently before the Bombay High Court amid concerns that refusal to renew registrations could affect longstanding charitable institutions.