https://www.taxtmi.com/caselaws?id=800646 Rule 17A(2) permits an applicant created otherwise than under an instrument to establish its creation or establishment through supporting records, rather than a formal trust deed or memorandum of association. Registration certificates and records maintained by the Charity Commissioner may evidence a public charitable educational institution's creation, public character, objects and continuing existence, particularly when supported by tax registration, educational recognition and sustained charitable activity. Requirements applicable to private trusts under the Indian Trusts Act, 1882 do not impose an additional condition on public charitable endowments seeking registration renewal. Absence of a formal founding instrument alone therefore does not justify refusal of renewal under section 12AB. en-us Wed, 02 Sep 2026 00:00:00 +0530 Fri, 09 Oct 2026 08:30:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800646 Rule 17A(2) permits an applicant created otherwise than under an instrument to establish its creation or establishment through supporting records, rather than a formal trust deed or memorandum of association. Registration certificates and records maintained by the Charity Commissioner may evidence a public charitable educational institution's creation, public character, objects and continuing existence, particularly when supported by tax registration, educational recognition and sustained charitable activity. Requirements applicable to private trusts under the Indian Trusts Act, 1882 do not impose an additional condition on public charitable endowments seeking registration renewal. Absence of a formal founding instrument alone therefore does not justify refusal of renewal under section 12AB. Case-Laws Income Tax Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800646