https://www.taxtmi.com/caselaws?id=368640 Rule 17A permits trust or institution creation either under an instrument or otherwise than under an instrument, and where creation is otherwise than by deed, the evidentiary document of creation is required rather than a formal trust deed. Registration under Section 12AA cannot be refused merely because the trust was not created by written instrument or because no formal deed exists; an oral trust may also qualify if creation is evidenced. The Rajasthan Public Trust Act, 1959 does not override the income-tax registration framework on this point. The text notes that the Tribunal's non-interference was consistent with the earlier settled view, and the Revenue's challenge failed. en-us Tue, 20 Feb 2018 00:00:00 +0530 Thu, 11 Oct 2018 17:06:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368640 Rule 17A permits trust or institution creation either under an instrument or otherwise than under an instrument, and where creation is otherwise than by deed, the evidentiary document of creation is required rather than a formal trust deed. Registration under Section 12AA cannot be refused merely because the trust was not created by written instrument or because no formal deed exists; an oral trust may also qualify if creation is evidenced. The Rajasthan Public Trust Act, 1959 does not override the income-tax registration framework on this point. The text notes that the Tribunal's non-interference was consistent with the earlier settled view, and the Revenue's challenge failed. Case-Laws Income Tax Tue, 20 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368640