https://www.taxtmi.com/article/detailed?id=14219 Exemptions for charitable trusts depend on production of a valid registration certificate enabling claims under the exemption provisions. Where a trust's registration certificate was lost and the department could not trace records, the authority is obliged to reconstruct its own file from available material and issue a copy of the registration certificate so the trust can claim exemptions without procedural hindrance. en-us Fri, 25 Apr 2025 08:56:01 +0530 Fri, 25 Apr 2025 08:56:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14219 Exemptions for charitable trusts depend on production of a valid registration certificate enabling claims under the exemption provisions. Where a trust's registration certificate was lost and the department could not trace records, the authority is obliged to reconstruct its own file from available material and issue a copy of the registration certificate so the trust can claim exemptions without procedural hindrance. Articles Income Tax Fri, 25 Apr 2025 08:56:01 +0530 https://www.taxtmi.com/article/detailed?id=14219