https://www.taxtmi.com/caselaws?id=798674 Registration renewal under section 12AB cannot be refused solely because a public charitable institution lacks a formal trust deed or memorandum of association. Section 12AB(1)(b), read with Rule 17A(2), recognises institutions created otherwise than under an instrument and permits them to furnish documents evidencing their creation or establishment. Public-trust registration, original registration records, prior income-tax registrations, and evidence of continued existence may establish the institution's status. Where there is no adverse finding on charitable or religious objects or the genuineness of activities, absence of a formal constitutive instrument does not bar renewal of registration. en-us Mon, 31 Aug 2026 00:00:00 +0530 Thu, 10 Sep 2026 08:51:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798674 Registration renewal under section 12AB cannot be refused solely because a public charitable institution lacks a formal trust deed or memorandum of association. Section 12AB(1)(b), read with Rule 17A(2), recognises institutions created otherwise than under an instrument and permits them to furnish documents evidencing their creation or establishment. Public-trust registration, original registration records, prior income-tax registrations, and evidence of continued existence may establish the institution's status. Where there is no adverse finding on charitable or religious objects or the genuineness of activities, absence of a formal constitutive instrument does not bar renewal of registration. Case-Laws Income Tax Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798674