https://www.taxtmi.com/caselaws?id=798957 Renewal of registration under Section 12AB cannot be rejected solely because a charitable or religious institution lacks a separate written trust deed or memorandum of association. Section 12AB(1)(b), read with Rule 17A(2), distinguishes institutions established under an instrument from those established otherwise and permits examination of alternative documents evidencing creation and existence. Public-trust registration, the related registration application, existing tax registration, and evidence of continuing activities may establish eligibility. Where no adverse finding concerns charitable or religious objects or the genuineness of activities, cogent documentary evidence is sufficient for renewal. en-us Thu, 27 Aug 2026 00:00:00 +0530 Tue, 15 Sep 2026 08:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798957 Renewal of registration under Section 12AB cannot be rejected solely because a charitable or religious institution lacks a separate written trust deed or memorandum of association. Section 12AB(1)(b), read with Rule 17A(2), distinguishes institutions established under an instrument from those established otherwise and permits examination of alternative documents evidencing creation and existence. Public-trust registration, the related registration application, existing tax registration, and evidence of continuing activities may establish eligibility. Where no adverse finding concerns charitable or religious objects or the genuineness of activities, cogent documentary evidence is sufficient for renewal. Case-Laws Income Tax Thu, 27 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798957