https://www.taxtmi.com/caselaws?id=364507 Rule 17A(a) of the Income-tax Rules recognises that a trust may be created otherwise than by a formal instrument, and the document evidencing such creation is sufficient for a section 12AA registration application. A written trust deed is therefore not mandatory, and registration cannot be refused merely because the trust was created orally, if evidence of creation is produced and the statutory conditions are otherwise met. The charitable nature of the objects and questions about application of income do not defeat registration at the threshold stage. Refusal of registration solely for absence of an instrument was not justified, and reconsideration in accordance with law was upheld. en-us Tue, 14 Nov 2017 00:00:00 +0530 Tue, 31 Jul 2018 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364507 Rule 17A(a) of the Income-tax Rules recognises that a trust may be created otherwise than by a formal instrument, and the document evidencing such creation is sufficient for a section 12AA registration application. A written trust deed is therefore not mandatory, and registration cannot be refused merely because the trust was created orally, if evidence of creation is produced and the statutory conditions are otherwise met. The charitable nature of the objects and questions about application of income do not defeat registration at the threshold stage. Refusal of registration solely for absence of an instrument was not justified, and reconsideration in accordance with law was upheld. Case-Laws Income Tax Tue, 14 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364507