https://www.taxtmi.com/caselaws?id=471840 Section 12A registration is the statutory basis for assessing a charitable trust as a registered trust rather than as an association of persons, subject to applicable exemption conditions. Registration cannot be denied merely because original departmental records are untraceable where contemporaneous official records, attested certificates and subsequent assessment records recognise its existence and no cancellation order is shown. Exemption under sections 11 and 13 remains conditional on statutory compliance. Delay in filing Form 10B, including possible condonation under CBDT Circular No. 10/2019, and the evidentiary basis for cash deposits require examination on a complete factual record with an effective opportunity to provide supporting material. en-us Fri, 02 May 2025 00:00:00 +0530 Sat, 19 Sep 2026 14:01:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471840 Section 12A registration is the statutory basis for assessing a charitable trust as a registered trust rather than as an association of persons, subject to applicable exemption conditions. Registration cannot be denied merely because original departmental records are untraceable where contemporaneous official records, attested certificates and subsequent assessment records recognise its existence and no cancellation order is shown. Exemption under sections 11 and 13 remains conditional on statutory compliance. Delay in filing Form 10B, including possible condonation under CBDT Circular No. 10/2019, and the evidentiary basis for cash deposits require examination on a complete factual record with an effective opportunity to provide supporting material. Case-Laws Income Tax Fri, 02 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471840