The assessee trust applied for renewal of registration under section 12AB and approval under section 80G. The Ld. CIT(E) initially rejected the applications on the ground that the trust deed did not contain an explicit irrevocability clause. Subsequently, following the judgment of the Bombay High Court in Chamber of Tax Consultants v. CIT(E) (2026) 184 taxmann.com 374 (Bom)(HC), the CIT(E) granted registration and approval, however, subject to a condition that the consequential tax benefits would remain subject to the outcome of the proposed SLP before the Hon’ble Supreme Court. On appeal, the Tribunal held that neither section 12AB nor Rule 17A empowers the CIT(E) to impose independent or contingent conditions while granting registration. The Act separately provides for cancellation of registration under sections 12AB(4) and 12AB(5) upon occurrence of specified violations, and therefore, the authority cannot travel beyond the statute and impose precautionary conditions based on a possible future outcome of litigation. The Tribunal further held that so long as the judgment of the jurisdictional High Court continues to operate, authorities within its jurisdiction are duty-bound to follow the same in letter and spirit. Accordingly, the conditions imposed by the CIT(E) were directed to be deleted, and the appeals were allowed. (ITA Nos. 4489 & 4490/Mum/2026, dt. 15-05-2026 (AY. 2027-28 to 2036-37 )