https://www.taxtmi.com/caselaws?id=800091 Rule 17A(2) distinguishes institutions created under an instrument from those created otherwise. For institutions created without a formal instrument, documents evidencing their creation or establishment are required, while registration with the Registrar of Public Trusts is independently recognised. Requiring a trust deed or memorandum in every instance would make the separate requirement for establishment documents ineffective. Public-trust registration alone does not establish eligibility for renewal; objects, activities and statutory compliance must also be examined for section 12AB satisfaction. Renewal cannot be refused solely because no formal trust deed or memorandum is produced. en-us Mon, 07 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800091 Rule 17A(2) distinguishes institutions created under an instrument from those created otherwise. For institutions created without a formal instrument, documents evidencing their creation or establishment are required, while registration with the Registrar of Public Trusts is independently recognised. Requiring a trust deed or memorandum in every instance would make the separate requirement for establishment documents ineffective. Public-trust registration alone does not establish eligibility for renewal; objects, activities and statutory compliance must also be examined for section 12AB satisfaction. Renewal cannot be refused solely because no formal trust deed or memorandum is produced. Case-Laws Income Tax Mon, 07 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800091