https://www.taxtmi.com/caselaws?id=797004 Registration under section 12AB cannot be refused merely because a charitable institution established otherwise than under a written instrument does not furnish a trust deed or memorandum of association. Rule 17A(2) permits such an institution to provide documents evidencing its creation or establishment, including statutory registration records. The relevant enquiry remains charitable objects, genuineness of activities and compliance with laws material to those objects. Where no independent adverse finding exists under section 80G(5), approval cannot be denied solely because section 12AB registration was refused; the approval must be granted. en-us Wed, 05 Aug 2026 00:00:00 +0530 Fri, 14 Aug 2026 07:18:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797004 Registration under section 12AB cannot be refused merely because a charitable institution established otherwise than under a written instrument does not furnish a trust deed or memorandum of association. Rule 17A(2) permits such an institution to provide documents evidencing its creation or establishment, including statutory registration records. The relevant enquiry remains charitable objects, genuineness of activities and compliance with laws material to those objects. Where no independent adverse finding exists under section 80G(5), approval cannot be denied solely because section 12AB registration was refused; the approval must be granted. Case-Laws Income Tax Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797004